Section 4C(1) in Tamil Nadu Irrigation (Levy of Betterment Contribution) Act, 1955
(1)Any Officer of the Revenue Department not lower in rank than a Revenue Divisional Officer specially authorised by the Government in this behalf (hereinafter referred to as the authorized officer) may, from time to time, postpone the inclusion of any land in the ayacut of a notified work for such period as he may, by order in writing, specify, on the ground that such land requires expensive lowering of the level or on such other ground as may be prescribed.Explanation. - For the purposes of this sub-section, "expensive lowering of the level" means any reclamation involving expenditure exceeding one hundred rupees per acre.
