Section 42A in Andhra Pradesh (Telangana Area) Land Revenue Rules of 1951
42A.
- "Where a wet crop is raised on dry land the water cess would be the difference between wet and dry assessment and that on irrigated dry crop raised on dry land would be one third of the difference between and dry assessment subject to maximum Rs.30 per acre in the case of wet crop and Rs.20 per acre in the case of dry crop. The Water cess so levied should be in addition to the existing dry assessment.
