(1)The amount of betterment contribution payable in respect of any land shall be an amount equal to the fraction as specified by the State Government of the total cost of the construction, expansion or improvement or alteration of the irrigation work:Provided that the amount of betterment contribution payable in respect of any land shall not be more than the cost per hectare as may be prescribed by the State Government from time to time:Provided further that the Government may prescribe different fraction of the total cost of construction, expansion, improvement or alteration of the irrigation work and different rates per hectare for different lands covered by different projects for purpose of betterment contribution:Provided also that no betterment contribution shall be leviable in respect of a land -(a)not earlier than five years from the date on which water is made available;(b)which is unculturable,(c)benefited by the construction, expansion, improvement or alteration of an irrigation work which is not capable of irrigating more than forty hectares of land.
