Section 6 in Tamil Nadu Irrigation (Levy of Betterment Contribution) Act, 1955
6. When contribution becomes payable.
(1)Contribution shall become payable under this Act on a written notice of demand therefor [issued by the authorized officer] [Substituted for the words 'issued by an officer authorised by the Government in this behalf by section 4(i)(a) of the Tamil Nadu Irrigation (Levy of Betterment Contribution) Amendment Act, 1963 (Tamil Nadu Act 31 of 1963).] being served on the landholder:Provided that no such notice shall be served until the expiry of two years after the date of completion of the [execution of the notified work] [Substituted for the words 'constriction, expansion or alteration of the work' by section 4(i)(b) of the Tamil Nadu Irrigation (Levy of Betterment Contribution) Amendment Act, 1963 (Tamil Nadu Act 31 of 1963).]:Provided further that where [before the commencement of the [Tamil Nadu] [Substituted for the words, brackets and figures 'before the commencement of this Act' by section 4(1) (c)(i) of the Tamil Nadu Irrigation (Levy of Betterment Contribution) Amendment Act, 1963 (Tamil Nadu Act 31 of 1963).]] Irrigation (Levy of Betterment Contribution) Amendment Act, 1963 (Tamil Nadu Act 31 of 1964) two years or more have elapsed from the date of completion of the [execution of the notified work] [Substituted for the words 'issued by an officer authorised by the Government in this behalf by section 4(i)(a) of the Tamil Nadu Irrigation (Levy of Betterment Contribution) Amendment Act, 1963 (Tamil Nadu Act 31 of 1963).], such notice may be served at any time after such commencement.(2)For the avoidance of doubt, it is hereby declared that it shall not be necessary to serve notice on any person other than the landholder, who has an interest in the land or on a successor-in-interest of the landholder or in respect of any instalment of the contribution.(3)[ (a) For the purposes of this section, the execution of a notified work shall be deemed to be completed on the date of cessation of all work connected with its execution or on the date when the.notified work is ready to be put in actual operation, which ever is later,(b)The dates referred to in clause (a) shall be notified by such authority or officer and in such manner, as may be prescribed.]
