Section 25(2) in Kerala Irrigation and Water Conservation Act, 2003
(2)The rate of irrigation cess levied under sub-section (1) shall be fixed by the Government from time to time:Provided that the rate of irrigation cess fixed under sub-section (2) shall in the case of minor irrigation works, not more than the rate at which irrigation cess is levied by the Government on lands benefited by medium irrigation works executed by the Government.
