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[Cites 0, Cited by 0] [Section 1] [Entire Act]

State of Tamilnadu - Subsection

Section 1(2) in Tamil Nadu Irrigation Cess Act, 1865

(2)For the avoidance of doubt, it is hereby declared that water-cess leviable under this Act is not a tax of land but is a fee for the water supplied or used for the irrigation of land.