Section 46(3) in Kerala Irrigation and Water Conservation Act, 2003
(3)Twenty times the annual increase in the gross produce estimated under subsection (1) shall be deemed to be the increase in the capital value of each class of land, and one fourth of the sum by which the said increase in the capital value exceeds the cost estimated in the manner prescribed for making such class of land fit for advantageous irrigation under the major irrigation work shall be the betterment contribution payable in respect of that class of land.Explanation. - The cost of making each class of land fit for advantageous irrigation shall include the cost of converting dry land into wet land.
