Section 1A(1) in Tamil Nadu Irrigation Cess Act, 1865
(1)In respect of water supplied or used for the irrigation of land included in an estate, the water-cess due under this Act shall notwithstanding anything contained in the [Tamil Nadu] [Substituted for the word 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.] Revenue Recovery Act, 1864 (Tamil Nadu Act II of 1864) be leviable in accordance with such rules as the State Government may, after previous publication, prescribe in that behalf-(a)from the landholder; or(b)from the ryot; or(c)in shares from both.
