Section 2(5) in Tamil Nadu Irrigation (Levy of Betterment Contribution) Act, 1955
(5)"landholder", in relation to any land, means the person liable to pay the pubic revenue due on the land:[Provided that in respect of any land comprised in the holding of a kanamdar or a customary verumpattamadar in the territory to which the Malabar Tenancy Act, 1929 ([Tamil Nadu] [Substituted by Madras Adaptation of Laws Order, 1957.] Act XIV of 1930) extends, the kanamdar or the customary verumpattamdar, as the case may be, shall be deemed to be the landholder in respect of such land;][(5-A) "new ayacut", in relation to any notified work, means all lands which are benefited by the execution of the notified work. [Inserted by section 2(iv) of the Tamil Nadu Irrigation (Levy of Betterment Contribution) Amendment Act, 1963 (Tamil Nadu Act 32 of 1963).]Explanation I. - For the purposes of this clause, lands shall be deemed to be benefited by the execution of a notified work, if such lands-(a)having been left waste or under unirrigated cultivation, before the execution of the notified work have been brought under irrigation subsequently with water supplied from a Government source of irrigation as a result of the execution of the notified work, or(b)having been under single crop irrigation before the execution of the notified work have been brought under double crop irrigation subsequently with water supplied from a Government source of irrigation as a result of the execution of the notified work.Explanation II. - A land shall be deemed to be benefited notwithstanding that the benefit is not enjoyed, provided that such non-enjoyment is due solely to action or inaction on the part of the person or persons interested in such land;]
