[1(Tamil Nadu) Irrigation Cess Act, 1865]*
| 1[Tamil Nadu Act No. 7 of 1865]2 | [7th September, 1865] |
An Act to enable the Government to levy a separate cess for the use of water supplied for irrigation purposes in certain cases
Whereas in several districts of the 3[State of Tamil Nadu], large expenditure out of Government funds has been, and is still being, incurred in the construction and improvement of works of irrigation and drainage, to the great advantage of the country and of proprietors and tenants of land; and whereas it is right and proper that a fit return should, in all cases alike, be made to Government on account of the increased profits derivable from lands irrigated by such works; It is enacted as follows:-
1 These words were substituted for the word "Madras" by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1968, which came into force on the 14th January, 1969.
2 Short title, "The Madras Irrigation Cess Act, 1865"-see the Repealing and Amending Act, 1901 (Central Act XI of 1901).
This Act was extended to the merged State of Pudukkottai by section 3 of, and the First Schedule to, the Tamil Nadu Merged States (Laws) Act, 1949 (Tamil Nadu Act XXXV of 1949).
See also the Tamil Nadu Irrigation Cess (Amendment) Act, 1900 (Tamil Nadu Act V of 1900) and the Bhavani Reservoir Irrigation Cess Act, 1933 (Tamil Nadu Act XVI of 1933).
This Act was extended to the Kanyakumari district and the ??? taluk of the ??? district by section 28 of the Tamil Nadu (Transferred ???) ??? Act, 1964 (Tamil Nadu Act 30 of 1964).
3 This expression was substituted for the expression "Madras Presidency" by the Tamil Nadu Adaptation of Laws Order, 1970, which was deemed to have come into force on the 14th January, 1969.
* Received the assent of the Governor on the 29th July, 1865, and of the Governor-General on the 7th September, 1865
1[1. Power to levy water-cess in addition to assessment on land].- (1)(a) Whenever water is supplied or used for purposes of irrigation from any river, stream, channel, tank or work belonging to, or constructed by or on behalf of, the 2[Government], and
(b) whenever water from any such river, stream, channel, tank or work, by direct flow or percolation, or by indirect flow, percolation or drainage from or through adjoining land, irrigates any land under cultivation, or flows into a reservoir and thereafter, by direct flow or percolation, or by indirect flow, percolation or drainage from or through adjoining land, irrigates any land under cultivation, and in the opinion of the Revenue Officer empowered to charge water-cess, subject to the control of the Collector and the Board of Revenue, such irrigation is beneficial to, and sufficient for the requirements of, the crop on such land,
it shall be lawful for the 3[State] Government before the end of the revenue year succeeding that in which the irrigation takes place 4[to levy on the land so irrigated a separate cess by way of land tax for such water] (hereinafter referred to as the water-cess), and the 3[State] Government may prescribe the rules* under which., and the rates at which, such water-cess shall be levied, and alter or amend the same from time to time:
Provisos.- Provided that where a zamindar or inamdar or any other description of landholder not holding under ryotwari settlement is by virtue of engagements with the 1[Government] entitled to irrigation free of separate charge, no 2[water-cess] under this Act shall be imposed for water supplied to the extent of this right and no more:
3[Provided further that a zamindar or inamdar or any other description of landholder not holding under ryotwari settlement shall be liable to pay the water-cess under this Act except to the extent to which he is entitled to irrigation free of separate charge under the first proviso:]
Provided also that 4[no water-cess shall be leviable under this Act in respect of water supplied or used for the irrigation of land held under ryotwari settlement which is classified and assessed as wet, unless the land be irrigated], whether voluntarily or involuntarily and whether wholly or in part-
(i) from any source hereinbefore mentioned, not being a source which has been assigned by the Revenue authorities or adjudged by a competent Civil Court as the source of irrigation of such land; or
(ii) from any source assigned or adjudged as aforesaid in respect of such land, otherwise than in accordance with any notification or order of the 1[State] Government or of any authority subordinate to them, regulating or specifying the time, method and conditions of supply of water for the irrigation of such land from such source and the number of crops which may be irrigated on such land with such supply, free of separate charge.
2[(2) [* * *]]
1 Section 1, as substituted for the original sections 1 and 4 by Tamil Nadu Act V of 1900, we a substituted by new section 1 by section 2 of the Madras Irrigation Cess (Amendment) Act, 1940 (Madras Act VI of 1940). The new section was renumbered ??? sub-section (1) of section 1 by section 2(1) of the Tamil Nadu Irrigation Cess (Amendment) Act, 1946 (Tamil Nadu Act III on 1946). The two last-mentioned Acts were permanently re-enacted by section 2 of, and the First Schedule to, the Tamil Nadu Re-enacting (No. II) Act, 1948 (Tamil Nadu Act VIII of 1948).
2 This word was substituted for the word "Crown" by the Adaptation Order of 1950.
3 This word was substituted for the word "Provincial" by the Adaptation Order of 1950.
4 These words were substituted for the words "to levy at pleasure a separate fee for such water" by section 21 of the Tamil Nadu Additional Assessment and Additional Water Cess Act, 1963 (Tamil Nadu Act 8 of 1963), which came into fore on the 1st July, 1962.
* Re: Previous publication, see section 3 of Tamil Nadu Act of 1900.
1 This word was substituted for the word "Crown" by the Adaptation Order of 1950.
2 This word was substituted for the word "cess" by section 2(1) of the Tamil Nadu Irrigation Cess (Amendment) Act, 1945 (Tamil Nadu Act III of 1045). This was permanently re-enacted by section 2 of, and the First Schedule to, the Tamil Nadu Re-enacting (No. II) Act, 1948 (Tamil Nadu Act VIII of 1948).
3 This proviso was inserted by ibid.
4 These words were substituted for the words "no cess shall be leviatle under this Act in report of land held under ryotwari ??? witch is classified and assessed as wet, unless the same be irrigated" by ibid.
1 This word was substituted for the word "Provincial" by the Adaptation Order of 1950.
2 This sub-section was omitted by section 21 of the Tamil Nadu Additional Assessment and Additional Water-Cess Act, 1963 (Tamil Nadu Act 8 of 1963), which came into force on the 1st July, 1962.
31-A. Rules for the recovery of water-cess from the landholder and the ryot.- (1) 4(In respect of water supplied or used for the irrigation of land included in an estate the water-cess due under this Act shall), notwithstanding anything contained in the 5(Tamil Nadu) Revenue, Recovery Act, 1864 (5(Tamil Nadu) Act II of 1864), be leviable in accordance with such rules as the 6[State Government], may, after previous publication, prescribe in that behalf-
(a) from the landholder7 or
(b) from the ryot7 or
(c) in shares from both.
(2) The amount payable by a landholder7 or a ryot7 under this Act shall be a first charge upon his interest in the land.
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(4) Nothing contained in this section shall affect the rights and liabilities of the landholder and the ryot inter se under any contract, express or implied, in regard to the payment of water-cess.
3 Section 1-A was inserted by section 4 of Madras Act II of 1913.
4 These words were substituted for the words "In the case of land included in an estate the cess due under this Act shall" by section 3 of the Tamil Nadu Irrigation Cess (Amendment) Act, 1945 (Tamil Nadu Act III of 1945). This was permanently re-enacted by section 2 of, and the First Schedule to, the Tamil Nadu Re-enacting (No. II) Act, 1948 (Tamil Nadu Act VIII of 1948).
5 These words were substituted for the words "Madras" by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969, which came into force on the 14th January, 1969.
6 The words "Provincial Government" were ??? for the word "Government" by the ??? Order of 1937 and the word "State" was substituted for "Provincial" by the Adaptation Order of 1950.
7 As to meaning of these words, see section 2 of Tamil Nadu Act of 1913.
1 Sub-section (3) was omitted by section 3 of Madras Act VI of 1920.
2[1-B. Rules to have effect as if enacted in the Act.- All rules made under this Act shall have effect as if enacted in this Act].
2 This section was inserted by section 3 of the Madras Irrigation Cess (Amendment) Act, 1940 (Madras Act VI of 1940). This was permanently re-enacted by section 2 of, and the First Schedule to, the Tamil Nadu Re-enacting (No. II) Act, 1948 (Tamil Nadu Act VIII of 1948).
2. Water-cess, how recoverable.- Arrears of water-cess payable under this Act shall be realized in the same manner as arrears of land-revenue are or may be realized by law3 in the 4[State of Tamil Nadu].
3 See Tamil Nadu Act II of 1864.
4 This expression was substituted for the expression "Madras Presidency" by the Tamil Nadu Adaptation of Laws Order, 1970, which was deemed to have come into force on the 14th January, 1969.
3. Indemnification for acts done before passing of Act.- No action or other proceeding shall be had or taken, or be sustainable, against any officer for anything done by him previous to the passing of this Act, in or relating to, the imposition or levying of any such water-rates heretofore imposed or levied with the sanction of the 5[State Government].
6[* * *]
5 The words "Provincial Government" were substituted for the words "Local Government" by the Adaptation Order, 1937 and the word "State" was substituted for "Provincial" by the Adaptation Order of 1950.
6 As to original section 4, see footnote to section 1 supra.