Levy of betterment contribution in the improved old ayacut

(1) The Government shall be entitled to levy a betterment contribution from the landholder on every acre of land in any improved old ayacut in accordance with the provisions of this section: Provided that no betterment contribution shall be levied on any land in any improved old ayacut under a notified work, the cost of which does not exceed one lakh and fifty thousand rupees. (2) The net expenditure on the notified work shall be ascertained by deducting from the gross expenditure on such work twenty times the annual increase in revenue, if any, from all the lands comprised in the improved old ayacut and in the new ayacut. The net expenditure as so ascertained shall be apportioned in the prescribed manner on all lands comprised in the improved old ayacut. Explanation I.—The expression 'annual increase in revenue' in the case of lands other than those specified in Explanation II—(a) means the increase in ryotwari assessment and the increase in water-cess ascertained in the prescribed manner where such increase is as a result of the execution of the notified work; and (b) includes the additional assessment or additional water-cess, if any, under the Tamil Nadu Additional Assessment and Additional Water-cess Act, 1963 (Tamil Nadu Act 8 of 1963), as ascertained in the prescribed manner. Explanation II.—The expression 'annual increase in revenue'—(a) means—(i) in the case of estates abolished under the Tamil Nadu Estates (Abolition and Conversion into Ryotwari) Act, 1948 (Tamil Nadu Act XXVI of 1948), the difference between the land revenue under section 23 of that Act and the rate of assessment imposed at a ryotwari settlement effected under section 22 of that Act, ascertained in the prescribed manner; (ii) in the case of an inam-estate abolished under the Tamil Nadu Inam Estates (Abolition and Conversion into Ryotwari) Act, 1963, the difference between the land revenue under section 21 of that Act and the rate of assessment imposed at a ryotwari settlement effected under section 20 of that Act, ascertained in the prescribed manner; (iii) in the case of a minor inam abolished under the Tamil Nadu Minor Inams (Abolition and Conversion into Ryotwari) Act, 1963, the difference between the land revenue under section 12 of that Act and the rate of assessment imposed at a ryotwari settlement effected under section 16 of that Act, ascertained in the prescribed manner; and