section 2
Definitions.
The Tamil Nadu Irrigation (Voluntary Cess) Act, 1942In 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.
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