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State of Tamilnadu - Section

Section 5 in The Tamil Nadu Additional Assessment and Additional Water-Cess Act, 1963

5. Levy and collection of additional water-cess.

(1)Notwithstanding anything contained in the [Tamil Nadu] [Substituted for 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, gs amended by the Tamil Nadu Adaptation of Laws (Second Amended) 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 Amend.) Order, 1969.] Act VII of 1865) but subject to the provisions of section 6, there shall be levied and collected by the Government for every 'fasli year, an additional water-cess at the following rates from every person liable to pay, water-cess in respect of any land [including any poramboke land, assessed waste land (dry or manavari) or unassessed waste land] [These brackets and words were inserted by section 3(i) of the Tamil Nadu Additional Assessment and Additional Water-cess (Second Amendment) Act, 1972 (Tamil Nadu Act 33 of 1972).]:-
(i) [ [Substituted by the Tamil Nadu Act 40 of 2002.] Land under first or second class source of irrigation ---  
  (a) Wet Crop Rupees seventy per acre (Rupees one hundred and seventy-fiveper hectare);
  (b) dry Crop Rupees sixty per acre (Rupees one hundred and fifty perhectare);
(ii) Land under third, fourth or Fifth class sources of irrigation Thirty-seven and a half per centum of the water-cess:]
[x x x] [Provisos were omitted by the Tamil Nadu Additional Assessment and Additional Water-Cess (Amendment) Act, 2002 (Tamil Nadu Act 40 of 2002).]
(2)The authority or officer competent to levy, and the procedure to be followed (including appeal and revision) for the levy and collection of, the additional water-cess shall be the same as the authority or officer competent to levy, and the procedure specified for the levy and collection of the water-cess 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) and the rules made thereunder.