(1)In addition to the water rates or other charges or levy leviable under the provisions of this Act, there shall be levied in respect of land under irrigable command of a canal, a cess called the irrigation cess at such rates and for such period as may be fixed by the State Government by notification ;Provided that having regard to the potentiality of perennial or seasonal supply of water from a canal different rates may be fixed for different canals.(2)[ The irrigation cess shall be payable by every permanent holder or occupier of land in the irrigable command of the canal excluding areas where water could not be provided for irrigation during that year.] [Substituted by M.P. Act No. 4 of 1990 (w.e.f. 6-2-1990).]
