Section 2(4) in The Tamil Nadu Additional Assessment and Additional Water-Cess Act, 1963
(4)"first class source of irrigation", "second class source of irrigation", "third class source of irrigation", "fourth class source of irrigation" or "fifth class source of irrigation" means any source of irrigation registered as a first class source of irrigation, second class source of irrigation, third class source of irrigation, fourth class source of irrigation or fifth class source of irrigation, as the ease may be, in the revenue accounts of the Government in accordance with a settlement notification duly published in the [Fort St. George Gazette] [Now the Tamil Nadu Government Gazette.] and for the time being in force;
