Section 1A in Tamil Nadu Irrigation Cess Act, 1865
1A. Rules for the recovery of water-cess from the landholder and the ryot.
(1)In respect of water supplied or used for the irrigation of land included in an estate, the water-cess due under this Act shall notwithstanding anything contained in the [Tamil Nadu] [Substituted for the word 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.] Revenue Recovery Act, 1864 (Tamil Nadu Act II of 1864) be leviable in accordance with such rules as the State Government may, after previous publication, prescribe in that behalf-(a)from the landholder; or(b)from the ryot; or(c)in shares from both.(2)The amount payable by a landholder or a ryot under this Act shall be a first charge upon his interest in the land.(3)Nothing contained in this section shall affect the rights and liabilities of the landholder and the ryot inter se under any contract express or implied in regard to the payment of water-cess.
