Section 3 in Karnataka Irrigation (Levy of Betterment Contribution and Water Rate) Act, 1957
3. Levy of betterment contribution.
- [(1) There shall be levied a tax called betterment contribution, [in accordance with the provisions of this Act from the landholder or the holder of any land which is benefitted] [Renumbered and Substituted by Act 8 of 1964 w.e.f. 31.10.1957.]] by the construction, restoration, expansion or alteration of any work by the Government, whether after the commencement of this Act or at any time before such commencement, but not earlier than,-(i)the first January 1944 in the Mysore Area;(ii)the first January 1947 in the [Mangalore and Kollegal Area] [Adapted by the Karnataka Adaptations of Laws Order, 1973 w.e.f. 1.11.1973.];(iii)the first August 1947 in the [Gulbarga Area] [Adapted by the Karnataka Adaptations of Laws Order, 1973 w.e.f. 1.11.1973.]; and(iv)the first January 1950 in the [Belgaum Area] [Adapted by the Karnataka Adaptations of Laws Order, 1973 w.e.f. 1.11.1973.] and the Coorg District.Explanation I. - A land shall be deemed to be benefited notwithstanding that the benefit is not enjoyed, provided such non-enjoyment is due solely to action or inaction on the part of that person or persons interested in such land.Explanation II. - A land shall not be deemed to be benefited merely by reason of the execution of ordinary repairs, and maintenance of an existing work wholly or partly at the expense of Government.[Explanation III. [Inserted by Act 8 of 1964 w.e.f 31.10.1957.] - In this sub-section, the expression "Government" shall be deemed to include the authority established under section 66 of the Andhra State Act, 1953 (Central Act 30 of 1953).][( 2) For the purposes of levy of betterment contribution, the prescribed officer shall, by notification, specify,-(i)the dates of commencement and completion of the construction, restoration, expansion or alteration of any irrigation work;(ii)[, (iii) x x x]and different dates of commencement and completion of any irrigation work may be specified in respect of different lands benefited by the same irrigation work depending upon the dates on which water is made available to such lands.(3)The Government may either suo motu or on application by any landholder affected by a notification issued under sub-section (2), if satisfied that there is any error in any such notification, direct such modification of the notification as it deems fit and the notification shall be modified accordingly by the prescribed officer.] [Inserted by Act 8 of 1964 w.e.f 31.10.1957.]
