Levy of water-cess on lands allowed to be irrigated from the Bhavani Reservoir.

Notwithstanding anything contained in the Tamil Nadu Irrigation Cess Act, 1865, it shall be lawful for the State Government to levy every fasli water-cess on all lands the irrigation of which from the reservoir is allowed by or under the orders of the State Government, whether such lands are actually irrigated with water from the reservoir or not; and the State Government may by rule prescribe the conditions under which and the rates at which such water-cess shall be levied; Provided that the water-cess shall not be levied under this Act on any land unless a permit has been issued in respect thereof under section 3 and unless such permit is in force: Provided further that the rate of water-cess charged under this Act shall not exceed twenty rupees per acre in the case of cotton, fifteen rupees per acre in the case of paddy, seven rupees and eight annas per acre in the case of millets, and such rate as may, from time to time, be notified by the State Government in the case of any other crop permitted under section 3.