The Tamil Nadu Irrigation (Voluntary Cess) Act, 1942

(1) This Act may be called the Tamil Nadu Irrigation (Voluntary Cess) Act, 1942. (2) It extends to the whole of the State of Tamil Nadu. (3) This section shall come into force at once, and the rest of this Act shall come into force on such date as the State Government may, by notification in the Fort St, George Gazette, appoint.

In this Act, unless there is anything repugnant in the subject or context-- (1) 'drainage work' includes-- (a) channels, either natural or artificial, for the discharge of waste or surplus water and all works connected with or auxiliary to such channels, and (b) escape channels from an irrigation work, dams, weirs, embankments, sluices, groins and all works for the protection of lands from flood or from erosion, which are owned or controlled by the State Government or which are maintained by them other than by an assignment of land or land revenue, or which, having been constructed by the Government or being maintained by an assignment of land or land revenue made by them, have not been made over to any person. (2) 'estate' shall have the same meaning as in the Tamil Nadu Estates Land Act, 1908. (3) 'irrigation work' includes-- (a) all canals, channels, tanks, wells and reservoirs used for the supply or storage of water and all works, embankments and structures (other than escape channels) connected therewith, which are owned or controlled by the State Government, or which are maintained by them otherwise than by an assignment of land or land revenue, or which, having been constructed by the Government or being maintained by an assignment of land or land revenue made by them, have not been made over to any person; (b) all such lakes and other natural collections of water or parts thereof as are not situate in an estate or estates or on lands held by registered holders; (c) all lands used for the purposes of the irrigation works referred to in sub-clauses (a) and (b) and all buildings, machinery, fences, gates and other erections occupied by, or belonging to, the State Government on such lands ; and (d) all such rivers and natural streams or parts thereof as are not situate in an estate or estates or on lands held by registered holders, and all rivers in so far as they are navigable; (4) 'registered holder' means any person in whose name land not included in an estate is for the time being registered in the revenue accounts of Government.

Whenever the registered holders of not less than two-thirds of the lands served by any irrigation or drainage work so desire, the State Government may levy an annual cess from all the registered holders of lands served by such work, at such rate per acre as the State Government may from time to time determine, but not exceeding the maximum rate agreed to by the registered holders of not less than two-thirds of the lands served by such work :

The cess shall be determined and administered in such manner as may be prescribed by rules made under this Act.

Nothing in this Act shall affect the rights and obligations of the registered holders of lands served by any work to which the Tamil Nadu Compulsory Irrigation Levy Act applies.

No Civil Court shall have authority to take into consideration or decide any question as to the validity or rate of any cess levied under this Act.

(1) The State Government may make rules to carry out all or any of the purposes of this Act and not inconsistent therewith. (2) In particular and without prejudice to the generality of the foregoing power, they may make rules as to-- (a) the manner in which, and the authority or authorities through whom, applications from registered holders under section 3 or section 6 shall be submitted to the State Government ; (b) the method of ascertaining the desire of the registered holders of any land where there are two or more registered holders of such land, for all or any of the purposes specified in this Act or in the rules made thereunder ; (c) the determination and the administration of any cess levied under this Act. (3) All rules made under this section shall be published in the Fort St. George Gazette, and upon such publication, shall have effect as if enacted in this Act.