(1)There shall be levied a tax called betterment contribution in accordance with the provisions of this Chapter from the owner who is benefited by the construction, expansion, improvement or alteration of any irrigation work by the State Government.Explanation (1). - A land shall be deemed to be benefited notwithstanding that the benefit is not enjoyed, provided such non-enjoyment is due solely to the action or inaction on the part of the person or persons interested in such land.Explanation (2). - A land shall not be deemed to be benefited merely by reason of the execution of repairs and maintenance of an irrigation work wholly or partly at the expense of the State Government.
