The Bhavani Reservoir Irrigation Cess Act, 1933
The Bhavani Reservoir Irrigation Cess Act, 1933
The Bhavani Reservoir Irrigation Cess Act, 1933 regulates the imposition of a mandatory water tax on lands designated by the government to receive irrigation from the Bhavani Reservoir in Tamil Nadu. Applying to registered landholders authorized for reservoir irrigation, the law ensures state revenue collection by requiring water-cess payments once an irrigation permit is issued, whether or not the water is actually used. It sets maximum tax rates based on crop types, outlines permit application and appeal procedures through revenue authorities, and restricts civil court jurisdiction over tax disputes, thereby balancing agricultural water distribution, state tax administration, and local farmers' rights.
- 0. Preamble
- 1. SECTIONS.
- 2. Levy of water-cess on lands allowed to be irrigated from the Bhavani Reservoir.
- 3. Permits.
- 4. Suctions I-A and 2 of the Tamil Nadu Irrigation Ccss Act, 1865, to apply.
- 5. Exclusion of jurisdiction of' civil courts.
- 6. Rules.
- 7. Saving as to water-cess leviable under the Tamil Nadu Irrigation CessAct, 1865.
PDF: pending for this language.