Section 3 in The Tamil Nadu Additional Assessment and Additional Water-Cess Act, 1963
3. Levy and collection of additional assessment on wet land under first or second class source of irrigation.
- Subject to the provisions of section 6, in respect of every wet land under first or second class source of irrigation, there shall be levied and collected by the Government from the landholder for every fasli year, an additional assessment at the rate of forty-five per centum of the land revenue payable for the fasli year for that land:Provided that the additional assessment under this section together with the land revenue payable shall,-(i)in respect of any single-crop wet land, in no case exceed eighteen rupees per acre per fasli year; and(ii)in respect of any compounded double-crop wet and or double-crop wet land, in no case exceed twenty-seven rupees per acre per fasli year.
