Section 28(2) in Tamil Nadu Estates (Abolition and Conversion Into Ryotwari) Act, 1948
(2)The deductions referred to in section 27, clauses (i) and (ii) shall be -(a)five per cent of the gross annual ryotwari demand as computed above in respect of the lands referred to in the said clause (i) or (ii) as the case may be, on account of establishment charges, deficiencies in collection and the like; and(b)three and one-third per cent of such gross demand on account of the maintenance of irrigation works serving the estate:Provided that no deduction shall be made on account of the maintenance of irrigation works, if there is no such work serving the estate or if the landholder is under no legal obligation to maintain any such work serving the estate:Provided further that where the obligation of the landholder to maintain every one of the irrigation works serving the estate is shared by him either with the Government or with the landholder of some other estate, the percentage of deduction on account of the maintenance of irrigation works shall be reduced by such extent as the Government may deem reasonable.[Explanation. - For the purposes of sub-section (1), the expression "ryotwari assessment", in respect of any land which has been registered as wet at the settlement referred to in that sub-section under an irrigation work belonging to, constructed or maintained by or on behalf of the Government, and which was liable to pay any water-cess under any law governing the levy of such cess in the [State of Tamil Nadu] [This Explanation was added by section 11 (ii) of the Tamil Nadu Act XLIV of 1956, with effect from the 19th April 1949.] for irrigation from the said work before the said settlement, shall be taken to be the appropriate assessment determined in the prescribed manner, which the land would bear in the absence of facilities for irrigation from the said work.]
