Section 32 in Tamil Nadu Estates (Abolition and Conversion Into Ryotwari) Act, 1948
32. Computation of ryotwari demand and deduction therefrom.
(1)The gross annual ryotwari demand in respect of the lands referred to in section 31, clauses (i) and (ii), shall be the total of the ryotwari assessments imposed in pursuance of a settlement effected under section 22 on the lands occupied by any person other than the landholder on the notified date.(2)From the gross annual ryotwari demand as computed above, there shall be deducted 3-1/2 per cent of such demand on account of the maintenance of [irrigation works serving the estate]: [Substituted for 'irrigation works in the estate' by section 12(i) of the Tamil Nadu Estates (Abolition and Conversion into Ryotwari) Amendment Act, 1956 (Tamil Nadu Act XLIV of 1956) which was deemed to have come into force on the 19th April 1949.]Provided that no such deduction shall be made, if there is no irrigation work serving the estate, or if the landholder is under no legal obligation to maintain any such work serving the estate:Provided further that where the obligation of the landholder to maintain every one of the irrigation works serving the estate is shared by him either with the Government or with the landholder of some other estate, the percentage of such deduction shall be reduced by such extent as the Government may deem reasonable.[Explanation. - For the purposes of sub-section (1), the expression "ryotwari assessment" in respect of any land which has been registered as wet at the settlement referred to in that sub-section under an irrigation work belonging to, constructed or maintained by or on behalf of the Government, and which was liable to pay any water-cess under any law governing the levy of such cess in the [State of Tamil Nadu] [This Explanation was added by section 12(ii) of the Tamil Nadu Estates (Abolition and Conversion into Ryotwari) Amendment Act, 1956 (Tamil Nadu Act XLIV of 1956).] for irrigation from the said work before the said settlement, shall be taken to be the appropriate assessment determined in the prescribed manner, which the land would bear in the absence of facilities for irrigation from the said work.]
