Section 2(11) in The Tamil Nadu Additional Assessment and Additional Water-Cess Act, 1963
(11)"wet land", "single-crop wet land", "compounded double-crop wet land" or "double-crop wet-land" means the land registered in the revenue accounts of the Government as wet, single-crop wet, compounded double-crop wet or double-crop wet, as the case may be.[Explanation. [Added by the Tamil Nadu Act 33 of 1972.] - For the purposes of this clause, assessed waste wet land shall be treated as single-crop wet land or as double-crop wet land with reference to the classification of such assessed waste wet land in the revenue accounts of the Government.]
