Section 2(10) in The Tamil Nadu Additional Assessment and Additional Water-Cess Act, 1963
(10)"water-cess" means the water-cess levied 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);[(10-A) "wet crop" includes paddy, sugar-can, betel, plantain, turmeric, elephant yam, areca, limes, oranges, pomegranates and any other cop which is systematically irrigated;] [Inserted by the Tamil Nadu Act 40 of 2002.]
