Levy of additional water-cess on certain lands

In respect of any land not being a poramboke land, assessed waste land (dry or manavari) or unassessed waste land registered as dry or manavari in the accounts of the Government and-- (i) cultivated with one crop only, the aggregate of (a) the land revenue; (b) the water-cess for such crop; and (c) the additional water-cess thereon under this section, shall in no case exceed fifteen rupees per acre per fasli year; (ii) cultivated with more than one crop, the person shall pay-- (a) for the first crop, the aggregate of (1) the land revenue; (2) the water-cess for such crop; and (3) the additional water-cess thereon under this section, a maximum of fifteen rupees per acre per fasli year; and (b) for the second and subsequent crop, the water-cess for such second and subsequent crop together with the additional water-cess thereon under this sub-section: Provided further that in respect of any other land not being a poramboke land, assessed waste land (dry or manavari) or unassessed waste land, the additional water-cess under this sub-section, together with the water-cess payable in respect of such other land shall, in no case, exceed fifteen rupees per acre per fasli year. Notwithstanding anything contained in sections 3 to 5, the landholder shall be liable to pay in respect of any land in respect of which additional assessment or additional water-cess is leviable under section 3 or 4 and 5, the higher of the two amounts of additional assessment or additional water-cess, whichever amount is higher.