Vidhi Codex

Bare Act

The Tamil Nadu Irrigation (Voluntary Cess) Act, 1942

Tax19427 sections

The Tamil Nadu Irrigation (Voluntary Cess) Act, 1942 allows landholders in Tamil Nadu to collectively fund local water management projects. It applies to registered landholders whose agricultural properties benefit from government-controlled irrigation or drainage works, such as canals, channels, dams, and reservoirs. Under the Act, if at least two-thirds of the landholders served by a specific waterwork request it, the state government can levy a voluntary annual fee on all beneficiaries up to an agreed maximum rate. This law enables a cooperative mechanism for maintaining crucial agricultural water systems while granting the state authority to collect funds and excluding civil court disputes over fee rates.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement.
  2. 2. Definitions.
  3. 3. Levy of cess
  4. 4. Administration of cess
  5. 8. Saving of rights
  6. 9. Bar of jurisdiction of Civil Courts
  7. 10. Power to make rules

PDF: pending for this language.