Section 5(2) in The Tamil Nadu Additional Assessment and Additional Water-Cess Act, 1963
(2)The authority or officer competent to levy, and the procedure to be followed (including appeal and revision) for the levy and collection of, the additional water-cess shall be the same as the authority or officer competent to levy, and the procedure specified for the levy and collection of the water-cess under the [Tamil Nadu] [Substituted for 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.] Irrigation Cess Act, 1865 ([Tamil Nadu] [Substituted for 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu [Adaptation of Laws (Second Amendment) Order, 1969.] Act VII of 1865) and the rules made thereunder.
