Section 6 in The Tamil Nadu Additional Assessment and Additional Water-Cess Act, 1963
6. Landholder to pay only additional assessment or additional water-cess in certain cases.
- Notwithstanding anything contained in sections 3 to 5, where in respect of the same land, both the additional assessment and the additional water-cess are leviable under section 3 or 4 and 5, the landholder concerned shall be liable to pay in respect of that land only the amount of additional assessment or the amount of additional water-cess, whichever amount is higher.
