Section 4B(1) in Tamil Nadu Irrigation (Levy of Betterment Contribution) Act, 1955
(1)The Government shall be entitled to levy a betterment contribution from the landholder on every acre of land in any improved old ayacut in accordance with the provisions of this section:Provided that no betterment contribution shall be levied on any land in any improved old ayacut under a notified work, the cost of which does not exceed [twenty-five lakh rupees] [Substituted for 'one lakh and fifty thousand rupees' by section 2 of Tamil Nadu Irrigation (Levy of Betterment Contribution) Amendment Act, 2000 (Tamil Nadu Act 46 of 2000).].
