Section 4B in Tamil Nadu Irrigation (Levy of Betterment Contribution) Act, 1955
4B. Levy of betterment contribution on lands in the improved old ayacut.
(1)The Government shall be entitled to levy a betterment contribution from the landholder on every acre of land in any improved old ayacut in accordance with the provisions of this section:Provided that no betterment contribution shall be levied on any land in any improved old ayacut under a notified work, the cost of which does not exceed [twenty-five lakh rupees] [Substituted for 'one lakh and fifty thousand rupees' by section 2 of Tamil Nadu Irrigation (Levy of Betterment Contribution) Amendment Act, 2000 (Tamil Nadu Act 46 of 2000).].(2)The net expenditure on the notified work shall be ascertained by deducting from the gross expenditure on such work twenty times the annual increase in revenue, if any, from all the lands comprised in the improved old ayacut and in the new ayacut. The net expenditure as so ascertained shall be apportioned in the prescribed manner on all lands comprised in the improved old ayacut.Explanation I. - The expression "annual increase in revenue", in the case of lands other than those specified in Explanation II,-(a)means the increase in ryotwari assessment and the increase in water-cess ascertained in the prescribed manner where such increase is as a result of the execution of the notified work; and(b)includes the additional assessment or additional water-cess, if any, under the Tamil Nadu Additional Assessment and Additional Water Cess Act, 1963 ([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.] Act 8 of 1963), ascertained in the prescribed manner.Explanation II. - The expression "annual increase in revenue"-(a)means-(i)in the case of estates abolished under 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.] Estates (Abolition and Conversion into Ryotwari) Act, 1948 ([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.] Act XXVI of 1948), the difference between the land revenue under section 23 of that Act and the rate of assessment imposed at a ryotwari settlement effected under section 22 of that Act, ascertained in the prescribed manner;(ii)in the case of an mam estate abolished under 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.] Inam Estates (Abolition and Conversion into Ryotwari) Act, 1963 ([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.] Act 21 of 1963), the difference between the land revenue under section 21 of that Act and the rate of assessment imposed at a ryotwari settlement effected under section 20 of that Act, ascertained in the prescribed manner;(iii)in the case of a minor inam abolished under 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.] Minor Inams (Abolition and Conversion into Ryotwari) Act, 1963 ([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.] Act 21 of 1963), the difference between the land revenue under section 12 of that Act and the rate of assessment imposed at a ryotwari settlement effected under section 16 of that Act, ascertained in the prescribed manner; and(iv)in the case of a lease-hold village abolished under 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.] Lease-holds (Abolition and Conversion into Ryotwari) Act, 1963 ([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.] Act 21 of 1963), the difference between the land revenue under section 15 of that Act and the rate of assessment imposed at a ryotwari settlement effected under section 14 of that Act, ascertained in the prescribed manner:Provided that-(i)the land revenue referred to in clauses (i) to (iv) is less than the rate of ryotwari assessment referred to in those clauses and has been determined before the execution of the notified work;(ii)the notified work was executed after the abolition of the estate, inam estate, minor inam or a lease-hold village, as the case may be, and before effecting the ryotwari settlement referred to in clauses (i), (ii) (iii) or (iv), as the case may be; and(b)includes the additional assessment or additional water-cess, if any, under 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.] Additional Assessment and Additional Water-Cess Act, 1963 ([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.] Act 8 of 1963), ascertained in the prescribed manner.(3)The betterment contribution shall be, subject to a maximum of fifty rupees per acre, or be one-third of the net expenditure per acre of land apportioned under sub-section (2).
