Section 3(1) in Tamil Nadu Inams (Assessment) Act, 1956
(1)Notwithstanding anything contained in any engagement, contract, grant or any law for the time being in force, it shall be lawful for the State Government to levy -(a)on any inam land in a ryotwari village, the full assessment at the rate of assessment set out in the settlement notification for lands of a similar description and with similar advantages in the same village, and if there are no such lands, in the nearest ryotwari village where such similar lands exist;(b)on any other inam land, the full assessment at the rate of assessment set out in the settlement notification for lands of a similar description and with similar advantages the nearest ryotwari village where conditions are generally similar to those obtaining in the village in which the inam land is situated:Provided that in the case of an inam granted on service tenure which is proved to consist of an assignment of land revenue only, no assessment under this sub-section shall be leviable, and the inamdar shall be liable to pay only the quit-rent, jodi, kattubadi or other amount of a like nature, if any, which he has been paying before the commencement of this Act.Explanation I. - The levy of full assessment on any inam, which became an estate by virtue of the [Tamil Nadu] [Substituted for the word 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.] Estates Land (Third Amendment) Act, 1936 ([Tamil Nadu] [Substituted for the word 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.] Act XVIII of 1936), shall be in addition to any quit-rent, jodi, kattubadi or other amount of a like nature payable to the State Government by the landholder immediately before the commencement of this Act.Explanation II. - If any quit-rent, jodi, kattubadi or other amount of a like nature was payable to the State Government immediately before the commencement of this Act in respect of any inam other than one falling under Explanation I, the assessment leviable on such inam under this section shall be in lieu of such quit-rent, jodi, kattubadi or other amount aforesaid and, if, in respect of any such inam situated in an inam village, any jodi or other amount of a like nature is payable by the inamdar to the landholder of the village, the assessment leviable on such inam under this section shall be reduced by the jodi or other amount so payable.
