Tamil Nadu Additional Assessment and Additional Water-Cess (Amendment) Act, 2002*
| [Tamil Nadu Act No. 40 of 2002] | [9th November, 2002] |
An Act further to amend the Tamil Nadu Additional Assessment and Additional Water-Cess Act, 1963
Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Fifty-third Year of the Republic of India as follows:-
* Received the assent of the Governor on the 9th November, 2002 and published in the Tamil Nadu Government Gazette, Extraordinary.
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Additional Assessment and Additional Water-Cess (Amendment) Act, 2002.
(2) It shall come into force on such date as the State Government may, by notification, appoint.
2. Amendment of section 2.- In the Tamil Nadu Additional Assessment and Additional Water-Cess Act, 1963 (Tamil Nadu Act 8 of 1963), (hereinafter referred to as the principal Act), in section 2,-
(1) after clause (2), the following clause shall be inserted, namely:-
"(2-A) "dry crop" means a crop which is not a wet crop:
Provided that ‘Mundla’ paddy shall be regarded as a cry crop;";
(2) after clause (10), the following clause shall be inserted, namely:-
"(10-A) "wet crop" includes paddy, sugarcane, betel, plantain, turmeric, elephant yam, areca, times, oranges, pomegranates and any other crop which is systematically irrigated;".
3. Amendment of section 5.- In section 5 of the principal Act, in sub-section (1),-
(1) for clause (i) the following clause shall be substituted, namely:-
"(i) Land under first or second class source of irrigation-
| (a) Wet Crop | Rupees seventy per acre (Rupees one hundred and seventy five per hectare) |
| (b) Dry Crop | Rupees sixty per acre (Rupees one hundred and fifty per hectare);"; |
(2) the provisos shall be omitted.