Levy of additional water-cess on land under first or second class source of irrigation

Subject to the provisions of section 6, there shall be levied and collected by the Government for every fasli year, an additional water-cess at the rate of seventy-five per centum of the water-cess payable for that fasli year for the land under first or second class source of irrigation. (2) The authority or officer competent to levy and collect the additional assessment and the procedure to be followed (including the provisions as to appeals) for the levy and collection of such additional assessment shall be the same as the authority or officer competent to levy, and the procedure for the levy and collection of, the water-cess under the Madras Irrigation Cess Act, 1865 (Madras Act VII of 1865) and the rules made thereunder.