Section 26(2) in Tamil Nadu Inam Estates (Abolition and Conversion into Ryotwari) Act, 1963
(2)From the gross annual ryotwari demand as computed above, there shall be deducted 3-1/3 per cent of such demand on account of the maintenance of irrigation works serving the inam estate:Provided that no such deduction shall be made, if there is no irrigation work serving the inam estate, or if the landholder is under no legal obligation to maintain any such work serving the inam estate:Provided further that where the obligation of the landholder to maintain every one of the irrigation works serving the inam estate is shared by him either with the Government or with the landholder of some other inam estate, the percentage of such deduction shall be reduced by such extent as the Government may deem reasonable.Explanation. - For the purposes of sub-section (1), the expression "ryotwari assessment", in respect of any land which has been registered as wet at the settlement referred to in that sub-section under an irrigation work belonging to, constructed or maintained by, or on behalf of the Government, and which was liable to pay water-cess under any law governing the levy of such cess in the State of Tamil Nadu for irrigation from the said work before the said settlement, shall be taken to be the appropriate assessment determined in the prescribed manner, which the land would bear in the absence of facilities for irrigation from the said work.
