Section 1 in Rules Under Tamil, Nadu Irrigation Cess Act 1865
1.
Every owner or occupier of any land in an estate notified under section 1(4) of the Tamil Nadu Estates (Abolition and Conversion into Ryotwari) Act, 1948 (Tamil Nadu Act XXVI of 1948) shall, with effect on and from the notified date and until a ryotwari settlement effected in pursuance of section 22 of the said Act has been brought into force in the estate, be liable to pay water cess to the Government for the irrigation of that land with the aid of water in a irrigation source constructed or maintained at the cost of the Government at the same rate or rates at which water-cess was payable by him to the Government for such irrigation immediately before the notified date:Provided that in respect of irrigation of lands in the Tanjore and Tiruchirapalli districts which are governed by the Tanjore District Cauvery Water Cess Rules and the Tiruchirappalli District Cauvery Water Cess Rules, respectively, the water-cess shall be charged at the rates specified in those rules, for the time being in force.
