Tamil Nadu act 008 of 1963 : The Tamil Nadu Additional Assessment and Additional Water Cess Act, 1963

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1963

Act 8 of 1963 Keyword(s):

Additional Assessment, Additional Water-Cess, Fasli Year, First Class Source of Irrigation, Inam Land, Landholder, Settlement Notification, Water-cess, Wet Land

Amendments appended: 40 of 2002, 39 of 2003

1

1.3 Additional ~ s s e m e n t and 11963 : T.N. Act Addl t ion$ Wuter-Cess

l[TAMIL NADU] ACT No. 8 OF 19632.

THE '[TAMIL NADU] ADDITIONAL ASSESSMENT

. ANT, ADDITION.4L WJ41'ER-CESS ACT, 1963. [Received the assent of the President on the 4th May 1963, first in the Ebri !St, George. Gazette Extra- ordinary 03 the 9th May 1963 (Vaisakha 19, 1882)-] An Act to provide for the levy of a[additional ussessment additional water-cess] on certain lands in the 4[State of Tamil NnduJ.

BE it ervacted by the Legislatxre of the

Nadu] in the Fourteenth Year of the Rep

follows :-- Short title and I. (1) This Act may be called the 1[Tamil Naiu] 8[Addi- cc mmencemcnr * tional Assessment and Additional Water-Cess] Act, 1963

I (2) Yt shall be deemed to have come into force on the 1st day of July 1962.

-

'These words were substituted for thl= word " Madras" by tha Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.

9 For Statement of Objects and Reasons, See Fort St, Georgs Gazette, dated the 23rd January 1963, Part IV-Section 3, page 10,

8 These words were substituted by sectio Tamii Nadu Additional Assessment, Additioaa Assessment and Special Water-csss (Amendment) Act, vadu Act 39 of 1981), which was deemed to have co on Liie 1st July 1976 for the words " additional assessm

water-cess, special assessment and special watercess"

were earlier substituted for the words "addi tio

additional wateress "by sec@ns 2 a11d 3 of th tional assess met^: and Additional Water-ccss (Amen

(President's Act 4 of 1976), which came into fo

1976.

4 This expression was substituted for the expression " State of

Madras" by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Madu Adaptation cf LawsJSecond Amendment) Order, 1969,

2

A(I~Iitional Asressl~za?t ofid

dditiortal ~/utcv-(~cj ,y Act, unless the coi~t~xt o herwise re quires,--

,

means the additional nt levied under section 3 or.4;

* * * * * *I

"fasli year " means the year commencing on the

" first class source of irrigation", "second class s source of irrigation",

e of irrigation'bor "fifth class source ~igat iou registered

second class source of

(5) " Government " means the State Government;

(6) "inam land " shall have the meaning assigned to clause (d) of section 2 of the "Tamil Nadu] Inams sment) Act, 1956 ?[Tamil Nadu] Act XL of 1956);

(7) " landholder" ineans any holder of lalid under

twari settlement and includes,- s inserted by section 4 (i) of the and Additional Water-cas 4 of 1976), which came into by section 4 of tho Tamil

nal Water-mas, Special ndmeat) Act, 1980 (Tamil o have come into force oa

" dufusal cropw means any crop which requlrcs water an sijt months in a hsli year; ". . ,

words were substituted for the word ''Madriis" by the nu ~dapta!iojl of ~ a w t ~ ,Order, 1759. as ametlded the du ' ~ d ~ ~ t ~ t i ~ ~ of Laws (S:cona ~1u:rkdmerit) Ord~r, 1969, ,

f lae Tamil Nadu Governmefit iAuettee Dafin~t ions.

3

-4 d ~ f i t ionul Assessment and [I963 : T.N. Ac Additional Water-C~SS

l[(ii) any' persoil liable to pay l ind revenue unde

# .

(0) section 23 of the Tamil Nadu Estates' (Abolit and Conversion into Ryotwari) Act, 1948 (Tamil. . % N

A C ~ XXVI of 194); . . or. '

(b) section 21, of the Tamil Nadu..'Inam (Abolition and %onversion into Ryotwari) 'Act; 1963

Naclu Act 26 of 1963); or , \ 4 6 . .

(c) sedtidd 15 d 'the T (Abolition and Conversion'in Nadu Act 27 of . l963); j or

, i Z -.: % * i c , ' (d) sectlbn 12 .of the. ~ a m i l "

(Abol,.tion and Conversion into Ryotw

~ a d u Act 30 of 1963); or

: .>ii'i** 1 . <:<; ,.* I i t i , '

(e) section 12 of the K~nyakumari pandnravaka .* $Lands . (Abolition and :! Conversioa ~ ~ o t w a i i ) : ~ d t , ! 1964 (Tamil .Nadu. Act 3 1- of 19

I 1. I , ' .,

9 . ( . (n secti& i 3 b'f

(Abolition and Cpnversion i Nad u Act 24 of 1959)'; 1 ' '

I .

- -

This sub-clause . wis sllbstitut to have been substitutbd for the foll of the, Tamil Nadu Additional Assessnic (Amendement) Act,. 1972 Ranill Nadu Act 32

, I , ' . . , * . * . . .I ( . t '(ii) any petson liable to pay la6d rkvehuc of the Tamil Nadu Estates (Abolition and Conversi Act,. 1948 (Tamil Sadu Act XXVI of 194$);'*.

. I . . . 9' " - . I .

3 This wrrrd was i ~ c r t e d 6 ~ section 4 (ii) (A) tional Assessment and Addditional Waterhc Aci, j37t (President's Act 4 of 1 976), wliich was d iatoforcemthe 11th J ~ l ~ J . 9 7 3 . ' -:' , * . r i. . '.

4

, t , i 1 1 Assessment mcl ,.(idl;Fi~ i o n ~ l Fe'atcr- Ccss

(9) " settlement nothation " includes a

merit notiftcation ;

. .

5

C- - - - -- h3

+* ** l h t l i - ~ ~ 5 1 . !&vie!? lttlci y Act, 1 E 65 (![Tajh'j.l

' si11g1e-01'0,p cwt 1a11J ", " ~ 0 m 1

ed double-csmp 'rwt lalJJ " or "ciuu blc-.oi.t,i= wet' I ~ I C ~ ~ I A S the land rt'gi3tt~eLi ia the r~vcal-lc iiccciufii,, Gov~rnrnea~ as w ~ t , si~gle-crdp TVC 1, ctm.pt !u t;utcr -crop Wct or denble-orop wet, as llvc wx n&ituq

%

the ptt~$~szt, of d ~ i s . chub@, waste we1 land shall \w i~o;ltec' as siizgh-crup or as dou &-srop w ~ t lnl.~d with i c t'c~.cj~cc 1.0 tlrt:

sect wabte we1 l a i ~ e in th; ~-cve*l~uc

.

b . r ,

ction 6, i 11 rrspcct of t&, M''&&. class soti rcc oJ' I rl-igil- tba iu f d a d -

d collected by t l ~ e Oovc.ril-"t"s 'Bwn't waTn4 very iasli )ear, a r k ad Jitional u,tiicr ,tila a five per centu 111 of 11s 1s nd cbss

uc payable for the l i k l i year for that land : sautce uf' i rri#%fjOPl.

re inserted by section 4(iv) of the

and Additional Water-ws

s Act 4 of 1976), whi& : h n x

by sect ion 4 of tht

I Water- cess, Speial mentj Act, 1'180 (Tamil

d to have come into force means the special assessrncnl special water-cesa ievicd r the word " Madras " by 1 he der, 1969, as amended By the ,

nd Amendment) Order, 1 969,' :&

xplsnaiinn was added by sect'ion 2 of tlle Tfiri,iI N&iu As~c~snlet ~t at rd Additional Water-cars (Scccrr 161 Anle&dh

, 1972 (Tamil W'udu Act 33 of 1972). ⁺ -

6

I (ii) in sespst of any con:pozndd dou ble-crop w l a ~ d or double-crop wet land, in no case exceed twent, seven rupees ;per acreiper fasli year. '.' : . ,

1

, ! - -. . . . .: . . . : . . . . '.- I:,. ! . , ,-,'..,..,;ti . ,

f - h Levy and . q . 4. ~ubject;--to- the provisions ,of -section 6, dn sres&M of eww met &land l.under thi&;-fourth 01 %tht.class. sou ; -1 S .L . -.- I IVY.IIVI.. "La

[ion, i ~ ~ r i . s h l l .be 6vied-and. collected*~by ihe GB&$ land under ment from the landholder for every fasli year, an add itjoa

""-Ill Y I * . .. ' . :.. 5 ' 1 . , < . . i 'b r b L . , . . irrigation.

. : 'Braujdh d -.th at . th- . addlt.ion;..l jtss . skctibn,. together. with th : lr.nd revenue payable shall+ -

, . . .

' ' (i) in re<&& df ' Any +i$gle-crop ye#. lalid;, ia

cn; . L xce d twt;lv-' r up s p! 'r acr p? r fasli yeax ; a11~ r. .. n

#.. b.f; Lg&!. j* ;. . . , (ii) in respect of any cornpounded double-qop wet .:y-'.%.n...;t.>,y. . .#., . ,. : . kmd or double-crop wet land, in no cast:. . exceed seven*; . .)... ., '

. - , .is t . :~n rup : s ger her.: pcr fdsli j e n r . . . . t . . I

. . , h t

Provjded that the adQitic na l assessmpnt under ,. section topether with the land reventte payable s b a l l i a

!

auuiiiona I .

asspa~m~n+ p iriW.1 third, fourthor assessment at the sate of thirty per centurn of the 1 a nz1rt-w nf reventre payable for thet fasli year for that l&.nd :

n . . sect~on 6, there shall bc lcvied and collected by th

Gov~:mment for <.very fssli year, an additional wait 3' ' I ,"I

, . . . .. ' . . . . . 4

(i) Land under . first or - S ~ v t n y-frve .

. .

s . c o ~ d dais sourc of cn tum* of' irrigation. : , . . r . , ..water-cess. .ⁱ

7

~dditionel Ass(-sslnsrtt and AclcJitional M/ntcr* - O w lcspect of any land '[not baing a ssrssed waste land (dry or maLL,:~?ri)

land] registered as dry o r n1atzavai.i i111ts of Jilhe G~vernrne~~t alld- (i). cultivated with one crop only, the irggrcgtite ol

(a) tltc land revenue ; (bl the water-cess fo.r such crop ; and o w l water-cess thcseo u under this

sball in no case exceed fifteen rupecs pcl acre per lash h more than one crop, t11c pcrsr?n

. . (cz) for 1 lte first crop, the aggregate of'- -

(1) the 1;1nd revenue ;

(2) the water-mss f u r such cso y ; mild = (3) thc nddition:rl water-cess thercon ~! t~der thiq a mczxin~urm of fif'teelz rvpees per acre pel* fasli

ctnd a11d subseq~~ent crop, the wiiter- d and s~kbsequent crop together with

dditional water-cess thereon under this su b-scc~icn :

Provided further tlzdt in respect of any other land t being a poralnboke land, assessed waste land (dry

inanavari) or uoassessed waste land], the additio~lal

r-&si under this ' su b-section, toptt~er wit11 the '

f-kss payable in resped of such other land shall, in

case, exceed fifteen rupees per acre per fasli year.

. .

' 8 These. brackets and h r d s were inserted by .section 3. (iii) of

e : Tamil' Nadu ~ d d itional Assessment and Additioniil Water-cess

kicond Amendnrent) ' Act, 1972 (Tamil 14adu Act 33 1972).

8

.I ; I , ~ Q - , Adtiit i wtal Assessment arzck Additional Fat er- CHS I

(2) T.he a~~rhorhy cjr officer co

the pr~wciure to be followed (illc11:di

. .fur .the levy and wlkc~ion of,

wss shall be the same as .(he autho tcrlt lo levy, aizd ~ht. proadu:zc C~ l l t ~ t i c ~ i l of, the water-cess und

1rrjg::lion Cess Act, 1865 ('[T

1865) and ilie rules made thereunder. Landholder to 6, Notwil hstanding i.,nyklaing ccntain~d in scction$3 10 5 PKY Q U ~ Y

, a:ditimal asissessmnollt cr assessi~~c~~t and the add irionri. additions ~ . n d c r sec:i(,n 3 c;r 4 and 5 , the

water- ii? be Ilcblt IQ ~l;;r in rrspci of cC'f*CQ*S* of additicml zssessment or watcr-ass, whicheber amomt is higI-rer. hss&silofi 7. (1) Any oScer of the Revenue Deprrrtn~cnt n a u t m t y for lower in 1 :mk than a Deputy Tahsildar and having j u

adsitjona' diction may,after fcllowing w:ch procedr.le as may aseeSS.mnt.

pscscsibcd, s ssess the add ilional assessment under t

Ac:. Such assessment skill, subject to the provisions of

~ ~ c t i o n s 8 and 9, be final snd shall renlaiii in form :,

long ns the land revc;.nt;e h r the land remains the same.

(2) Any ofliccr referred .t

Lrectssess the additional asses Act every ti~ne tlic land rcve

The provisic;ns of su t1Gs Act shall, as far as reassessmen1 as they a

o f the additional, assessme AprraJ againre 8. (1) Any person objecting to the cmlcl.nt of ;d&lic 12 ot dcr' of nsscssmem ris~cssed under 5v.b-scaion (1) of seaion

a ssasment tcuder S O C ! ~ ~ 7. or denying his liability to be assessed to addjticnal aacss

men1 under this Act, may appeal against the a s ~ s ~ ~ n t -

6) Where the asseSment has bcr1l &de by the h p k i t ~ Tahsildar in charge of a st! b-tall!k oy Tdrlleildsrr

in charge fa taluk or Officer of the Division

-

T h * .,,?rds wac SU&+ Zhc Trnli X.di ErnajCgE wwv 6 Ird; \'A"- w r h 4 LZW &Q=;-A &

-.r * - . . -- .

I4

9

~daf i t i~nh l Asses8mcn t md A dtii.tional tVut.sr - Cess ( ~ i ) whore the a~~essml i t has been made by ilia

ue Divisional Officer of a division, to the Collector district concerned ; c

3

ent has beci~ tilade by the ict, to the Board of Revenue.* presented wilhin a pcriid

hi: date of t l ~ e serviw of the order of or within such further t ime not cxceedi ig nit let y e officer or authority rekrred lo in

t s discretion, allow.

(3) An appeal undcr this scciio~l shall I)e heard in manner ss may be prescribed. In disposillg of an I, the appellate oiEcer or authority may-&

(i) confirm, reduce, enhance or annul the asscsr-

(ii) set aside the assessinent and direct the asscss- to be made after such further inquiry us may be

Provided that rio cahancement of assessment shall be tion unless the appellant has becu

a reasonable opportunity of being heard aginst The appellate officer or authority m y , at the al, communicate t hc orders passccl essee and t o the officer who made

5) Any order passed in the appeal shall, subject visions of section 9, be final.

Beard of Revenue* may call for and examine

uthority in respect of any or in respect of ieny pro-

itionral assessment under this Act

in respect of which an appeal nue*, to satisfy itself as t o the

ing or the correctass, lcyality ion or order passed t hereoil ;

ars to the Board of Revenue* decision or order should Dc

d or remitted for reconsiclc- - __. ( _ *-_._ -

w Board of Reve- ndu Act 36 of 1980), any re&- 11 b~ deemed to be a reference -

10

Additional

ass@ssment

recovered as land revenue.

Remission of

additional assessrnwt or

additional water-cess. , .,. . .' . . , ,' :. . . . . . 3.- . , - .?..,

i . . , . . ' " . .

. . ..

. _ . ,~ddi t (@.@! v k k ~ ~ s s a t g f i t .n9d

i i ~at i i ; ; :cg@

. Provided tl~at, the;Bmxd. of 2Rcvenue* shalf not pas

any order .prejudicial to any party unless ho has 'been g i y n

a reasonti,blc opportunity of being heard. .^.

. .

' i .

10. (1 ) ' ~he additiqnal assessmen

.'' Act shall ' be' deeked ' to be public land in respect of wliich a persan'is lia ssiessinent and the: land, th~.;building thereon. product s'shall be regarded as the securitjr for the additional assessment.

; , , , . I ',

*^{1 -}

(2) ?IIC provision' of the l [ ~ i n l i i .fjadu] K

.Recovery Act ;1864(l[Tatnil Nadu] Act II'df 1 864) shall apply in relation to the paymeilt and recove sddit ional assessment payable under this Act in re

any land as they apply in relatio ti

rccovery of the revenue due up011 s

11. (1) Where on account of total or pa of crops, tlz3 land revenue or the water-cess reinitted in respect of ally ir~l;, the additional qssessme

or addition1 water-cess, as the case may be, pa

respect of such land under tl5s Act shall stand by such snic~lnt which bears to the total additio merit or the additional water-cess tho same' as the amount of land. revenue or water-cess r wspect of' such land bears to the tctal amount revenue or water-cess in respect of such land. --.- -

9 ---7. *BY virtue of section 10 (1) of th:: Taniil Nadu Board of Re+ nue Abolition Act, 1980, (Tamil .Nadu Act 36 of 1980),any re&-

rcnce to thc Board of Revenus shall be deemed to be a-reference

to the State,Governmsi~t. These words were substituted . for the word "

:he Tamil Nadu ~dapta t ion of Laws Order, 1969, as am

Tamil Nadu Adaptation of Laws (Second Amendment)

P

a The words, figures'and brackets "and of the Ma Land Revenue Act, 1851 (Central Act XI1 of 1S51'), as 'a1 the Madras City Land Revenue (Amendment) Act, 1867 ( Act VI of 1867)" were oqjtted by section 3 of the .Tamil

Additiol~l As'sessment ang Additional Mrater-ass (,4mendment

1972 (Tamil Nadu Act 32 of 1972). . : . , . ., . . . ) . . .

11

-,fdditiojzal .&cssmc nt ,rm'l-. l~klrlionul . . b h : ~ r - Q f . ~ . ) If all>' i ; ~ i i z c ~ ~ h ~ t b ~ ~ 311p . is emis-i~:: vf s d t i j t i ~ ~ ~ a ~ a s ~ e s s ; ~ ~ ~ i ~ ~ jy ,rcidf;.g, ,n31

g6-: cction .(I)' or reg;lrdiijg extent

quer;ti;)n shall bc de-ided by rile y and i l l t h e prescribctf manner,' sild

h ~ u t h o j r y ori '$ucj~ s[ialj,

k , i o ~ ~ s of: 't,ecf.ion. 9, be iinal. * "

* . .

. . * I . ,

. .^{8 ..$*}

. .

was inssrted by section 5 of thc Tamil ment and Additional Water-cess (Amend- dent's Act 4 of 1976) which came into force

i . r "

on of spgcinl'ass~ssnteht on wet land ss S O U ~ C C of irrignrio~: -(I) Subject

2) and of seciir)ns 11-C c\nci collec~ed . by. the Government sli ...y ear,:a special asscssne1cnt he following rates for each er drawn by direct flow or

or otherwise from first cl: ss source of s source of irrigation :--

kwh from a ' first class . Source of twelve rupees per aCre; and o h a second class. source of en rupees . per acre.

(2) *In cases whore a dufussal crop is g^{~~~iwl~ on}ih; land to in sub-section (I), (her, shall bc 1zv.cd n o d C O ~ ~ C -

from laudholdcr, f^arevery fasli year, a special ::ssess-

nlent on such land--

ndcr clause /i) of t I lrzt sub-scct ion, upecs per acre ;

(b) in cas~s fa1lir.p under clatlse (ii) of^{Ll~at :;l-~~j%.'~:~} i011, rate of fifteen rupees p@r acre. ore crops :irc rsis::d pixeci

,es;~erlt ur:.ier this' ' . ; p 4 c tipn , ~ p altbrlc was . , raised 01' ' t he - # - L . - ,

C

12

Addit ional Assessinent [I963 : T.N. Addit i artal Waf ern C~SS

-..-- - --

In the said seation 11-A, in the heading, after the words 6~ec.orad c1n.s~ source of irrigwt ion ", t h words and fiaures ''q

aily soui-ce from any of the projects mentioiled in Scbedul* X i 4 or Schedule fV " were inserted by section 2 (a) of thu Tafij.1' Madu Additional Ass~ssmxaf, Additional Wateraess, kmwsmut aad Speaial Water-coss (Amend Wnt) Act , 1977 (1 ;uu;i N d u Act 15 of 1978), which was d6med to have. come into force on the 1st July 1977 a ~ r l in s u b s a c t b ~ (1) thereof b the opening parwilph, after the Words 'c smuuii elass source of irrigation", the wards and f i b ~ a any slwrce

from smy of the projects mentioned in Schcdub IU: or %krtdule iv '' were insrte? by section 2 (h) (i), ibide A g ~ i cIausag (i) ilud (ii) of tha said sub-section (1). the follow claktssu were substituted by section 2 (b) (ii), ibid :-

' i ) where watur is drawn f ~ Q I I I a first class source- .,'d

irrigation or any source from any of tho projccts meatioacd in Schedule Iir, at the rate of ten rupees per acre ; and

'..

(ii) wharc watt3r is dritwn fram s second clllss scrurce af irrigtttioe or aHy $our- f rm any of tile projects ~3entioklttd in SeheduIu 1V at tho ra;t or eight rupae:g per acre.". In sub-section (2) thereof, in clause (a), the word6 'sfteen rupees " Ware 3ubstxtutOd for the Wartis '' 6ight~8n ru- " by section 2 (c) (i), ibld, and in clause (b), the wards '' twelve ruptcs " were substituted for the wards " fifteen rupoos *' by section. 2 (c) (ii), ibld. Again in rhe said sub~seotion (2), before t he cxplanat ion; the following' proviso was inserted by section 2 (d) d the Tamil Nadu Additional Asscssaent, Aaditional Water-cess, Special Assessment and Special Water-

cess (A~nendrnent) Act. 1977 (Tamil Nadu Act : j 5 of 1978).

which was deemed to have come into force on the 1st July 1 9 76: . ,

"Provided that 110 special assessment shall bc Stvied or aollsctcd under this section for the facli year ~ o m m e m i ~ g on the 1st day of July 1976."

4

Sectiqn 11- A as so amended was finally omitted by section 5 of the ~ a m i l Nadu Additional Assessm3nt, Addit isnal . water-

ces , Special A~scsSment and Special Wi%r3r--oess (Arn~nclcnen~ )

Aot, 1980 (Tapail Nadu k t 39 of 1981), -which was dQew1 to

have cam.e into f ~ r c c on the 1st July 1976.

13

..lr/ditian.a? A weer trim t rind A ddir ional H'ater-Ccss,

--

tach crop grown 1 class soutcti of wn on the lailti

ad an4 ~ U e c t & d Ic to pay w&tcs-?ess c m such Ian{$--

(&) in cases falling under rlausc ( i ) of ha: sub-$eqt ion,, ,he rate of ~.i&leen rupses pcr aCr.&;

t har g ill?-saction,

.. . , coatd.

14

..lr/ditian.a? A weer trim t rind A ddir ional H'ater-Ccss,

--

tach crop grown 1 class soutcti of wn on the lailti

ad an4 ~ U e c t & d Ic to pay w&tcs-?ess c m such Ian{$--

(&) in cases falling under rlausc ( i ) of ha: sub-$eqt ion,, ,he rate of ~.i&leen rupses pcr aCr.&;

t har g ill?-saction,

.. . , coatd.

15

? :?ditf onal. 'Lfssestnzen t a ~ d ' :i (Edit iovrnl WhtmC ess '. 5.

----.- - - - - - ---- -- - -.----4_ - --

E.vplnnntiu,t 11.-Where two or more crops are kised, mixed

on the same land, the special water-ces!; under this sect ion shall be lcvied as if onc crop alone was raised 01) the cntire hnd''.

. . ,

. . L / . ,^.* . .

, ,

In scciion I I -B, i n sub-sccf Ion ( I ) , fol clanstxs ( i ) 7andt(ii); the

followii~g cl ~.ticcs were substitutcd Ey c,cctlt?tz 7 (a) of t11c Tamil

>?ndu AJcl;[ ;cj~~;rl A s s c ~ s I ~ ~ ~ I ~ ~ , Adcl t s o t la1 Wilicr-c~:~~, Spccinl hssc.xmcnt ; , I I : I Spccial W,ttei--ces~, (Am,~~cfrncnt) Act, I 077 (Tlrnil N:t.dw Act 1 5 of 19?8), which was i..ecmetl to have mme+.iil to . force

tt.11 tl:e Isr J ~ l l y 1977:-

i

"(i) whel'e water is dr? wn from a firs tion or any souroe from r,ny of tllc projects S~hedilIe 111, at LImz rate of ten rupses per tura for each crop grown on silch land ; : nd

. ,

(ii) w h ~ r c w..ter is drawn from a sccond class sotlre of irrig,~r ion or ally SOL~TCC from .my of the ~)r.ojects m=ntioi:ecI in Scherl~lfe IV, a t the rate of eight rupees per acre for c~:cll crop grown on such land,':. .

I n sub-section (2) thereof, in cl:&use (a), the words fif~een

~!pees" were substituted for the words ''ei:?htcen rupees" and in cl;!usc'(bj, the wo'rds

wbr (1s b'fifieen rt'lpe'es'' sti'j-st:ct ion (Zr, befcire

in.;crtecl by s~c t ion 3 (c) .Addit io~zsl W?.ter-Gss, ( A m e ~ l l l n ~ e ~ ~ t ) 4ct, 1477 deemec! to have come in . . . . ., . .

. . , . .

(~provicted that no special water-cess shall be l~vied o r ccb])ec- tyt! yn:[er this SL.C;~OII fo

of J L ~ I j7'1976",' : *^{, '} . t , .

Scctian 1 1-R as $0 amended WAS finnlly ornl tted by section 5 oA.ibc T 3 . a Nqgu, Addi ticl!gl @~ssessment , kddit i0~r.1 wfc1.-

&~pec:al sScs5r?t$t ' and' s ~ c c k f ' Wafer:cess (Afiinqment)

Act, 1980 (Tern'] Nbdb #it 39 of. 1981), 'wlfich was .de&&6 havecQmeintvfOrccr~n thelsc July 1976;' .

" r :

-

16

Additional Assessment and Additional Wntc~Cess

- ,

which vren; inserted by ssessment and Additional ent's Act 4 of 1976),

were omitted by sec- ent, Additional Water- ss (Amendment) Act, as deemed to have

. I

,

)(if~r-CeS.s to he ir?

ai assessi~~ent ~pld snlent anti sl ' t~ial

:>cral of any 1311~1

water-cess, adcl j; rcspecl of surh

. :..

17

$2-t /f rki;t iorrn I Assessmer~ r (/r!, 11963 : T.N. Ackf i~ io i z~ l Wat er-Ces.~

"11-F * t @ w e 'I

Wprs~,~kns. 12, Notwithstanding anything cqntained in this A & , additional assessment or additional water*-w s

be payable under tbis Act in respect of any land irrigat by ally source from any of the projects meatioued Schedule I.

. - CC --- - -

< 3

1 he following section 11-F, which was inserted by sactian 4 Q

th: Tamil Nadu Additional ,Isssssment, Acl t ii ionill Waler-cc S;~:ci a! Asseslsment and Special Water-mss (Amendm Act, 1977 (Tamil Nadu Act 15 of 19781, which was deemed to ha come into fi~rcc an the 1st July 1977, w a s omitted by section 6

the Tamil N adu Additional Assassmmt, Additional Water-ems, Srpo-

cizl A~sessn~ent and Special Water-Ws (Amandmflt) Act, 1980 (Tamil Nadii Act 39 of 1981), which W;LS deemed to have cam into

force on the 1st July 1977 :-

I I - . porvcr to amend Schedule III or Schedule IY,--(l)

Government may, by notifiza-ion, add any project, to, or' any project from, Sc'nadule 111 or Schedule IV; and on the: p,ttb lieation of such notifieation, such prsjecl slid! be deewd to b

included in, o r as the case may be, omitted from, Sckcduls 11'1 or Schsdule lV, as the case may be.

(2) Where a notification has bsen issued under sub~section

(I), there shall, unlass thc no~ifica!ion is in the meanti- rescinded be ~nt~.~,duced in 1 he Legislature, w soon as &, but in any case during the next session of the Legislature folldwing the date of [he issue of the notitication, a Bill on

b~half of the Gcwa-ament, to give effect to the addition to,

or ~misslon from, Schedule JII or Schedule IV, as the mse .ma

be, specified in the norificacion, and the notification ahall

to have effect uTilcn suck, Bill b:c.~mts taw whether wi

wilhoul modifications, but without p r ~ j u c ~ i ~ e to the validi anything previously done thereunder :

Brovided [ha: if the no;ification under sub-section (1) is iss~l~ci when tlz; L=gis l~tur t is in sassion, such a Bill shall bs jnir~~iuced i 11 i he Lcgislatur; .I::ri:.l; ;tat scssiou:

P'rovicleci further that where for any reason a Bit[ as afore. said dms not ~ e c o m c law within six months from the &tG gf its intruduetion in the Legisla[ ura, the notification shall tr, have e f f ~ c ~ on the cxpirarion of the said period of six q@ggthS?,,

rS

18

: TIN. Act 8 J Additional Assessment and Additional Water-Cess

. ( I ) The Goveinmcnt may, by notification, add

projea to, or omit eny project from, Schedule I ; on the publicar ion of such notificaticn, such 2rojc~t be deemed to be incloded inwor as the case may be,

d from, Schedti le I.^ar

(2) Where a notification has been issued under k d i o n (I), there shall, unldss the notification is in

be meantime rescinded, be introduced in the Le,qislature,

soon as may be, but in any cese daring the next session

.of !he Legislature following the date of the issue of the : mrification, a Bill 011 behalf of the Gove~-nment, to give

t&a to thc addition to, or omissictl from, Schedtle I i zpcified in the aotification, and the notification shall

to have effect when such Bill becomes law, whether with O r without modifications, but withot t prej~!diclice to the ' vi~ 1;fjity of anjthing previously dcne t here~l.nder :

Prcvided that if the notification under sub-section

,(j)isissued when the Legislature is in session, such a Bill ; * be introduced in the Legislature during that session :

Power to amend Schedule 1.

Provided further that where for any reason a Bill as resaid dces not 'become law within six mor~ths from

date of its introduction in the Legislature, the notifil

tticn shc..ll cease to hme effect on the expiration of the

Ad period of six months.

14. (1) The &vcrnmcnt may make rules to carry out .!

Power to the purposes of this Act, make rdea

ar and with0u.t prejudice to the gene- going power, such rules may provid e

(a) all matters expressly required or allowed by,

is Act to be prescribed ;

(b) the unit for the purposes of assessment under

(d) the holding of rnquiries and the enforcement of

e attendance of person' at such illquiries arld their amination on oath or affirmation.

:.

~

19

ddi1:i~;al .Assessmen 1, u ~ d [ 1 963 : T.N. AC t 3 '

[15. $** *** *+*I I Publication o l 16. ( 1 ) All rrllzs made under sec!iij~ 14 shall be pub- lished in the Forb St. Gtorge Gozettc* and, unless they rules and placing - of rules2[**] ~ i - e xpressed to come into force on a particular day,

before the Legis- shall come into force on the day on which they are so

lat ure. published.

(2.1 Evrry ru !e ~nade under secticl; 14 3[ * * j. shall, as soon as possible after it is 111e.de, be placed on tl:e ~rible of both Houses of the ]Ixgis2~?tcr~,, and if, befbre the expiry of the session in which it is so placed or the I,-:.+ S-ssion, both Houses agree in inaking any modifiica- tioil in any s ~ c h tule 4[ * * ] or bbth Houses agree that the rule * ] should not be made, the rule * * 1, shall thereafter have effect,

only in such modified form or be of no effect, as the case

may be, so however, that any such modification or

. annulment shall be without prejudice to the validi!). of

allything pleviously . . done under tbat rule 4[ * * 1. --. - -

* . - . . ? i he i o i b w 1 1 1 s t o 15 wcs omitted by section 4 of t h e . ,I . I +. C Tami] ~ , ; j r t Additional :. Assessment; :xnd A1dditign:-,I ,/,.,&'pccss (Amendment) .A ct, 1972 (Talnil Naciu Act 32 cf / . 1972):-, '

- 4 . b

35. Power to remove dVficzi2ties.--If any difficulty arises giving effect to the provisions of this Act, the Government may,

occasion may require, by order, do anything which appears to th ~ecessary for the purpose of removing the diEculty." . . -' b . r , z he words " and .orders " were omitted by, skction 5( the Tamil Nadu Additional Assessment and Additional Wate

(Amendment) Act, 1972 (Tamil Nadu Act 32 of 1972)..

, ,

a The ~ o r d s and figures " and every order made undei, sectio

15 " were omitted by section %ii) of the Tamil Nadu Additi Assessment and Additional Water-cess (Amendment) ~ c t , (Tamil Nadu Act ?2 of 1979.

* , ' - 4The words " or order" were omitted by' secilon ~ ( l i )

the Tamil Nadta Additional Assessment and Additional Water-ee (~mefidrnent) Act, 1972 (Tamil r\Jadu Acr 32 of 1972).

* f lgw the Tam1 Nada Government -S&ett&-: ; - - 7 - +

" U

- 9'

20

I

. Act Adcclifional A.r^res men^ Aclditiorriri Warer-Cess

67

r the purpose of,- csessment, of local cess and local cess surchrrge

I

I

I

21

1

~&!il.onol Assessmfnt altd [I963 : T. h. A &it ionzrl bvater-Cess

(vi, cz lctiliitirg stamp duty chargeable u l ~ d r Iiiilarl Siamp Act,. 1899 (Central Act I1 of 1899).

[(2) Notwithstanding anything coutained i Act cr in my other law for the time being in fo

t d L i l i ~ ! ; ; : l asrtss.ment 2[oi ndditi~n2,l wartfi&ss]

v.rtder this Act shall not be taken into account purpose of determining the compensation or allowance, as the case may be, under-

(u) he Tamil Nadu

version into Ryotwori) Act, 1 of i948j ; or

(b) the Tamil Nadu Irlain Estates (Ab Cr8n\er;,ion into Ryotwari) Iict, 1963 (Tamil Na 26 of 1963) ; or

(c) the Tamil Nadu Lea sc-holds (Abolition Ccnvcrsion into Ryo~wari) Act, 1563 (Tamil Nhd

27 ~f 1C63 ); or

( t l ) thr Tamil l\lndt~ Mincr Inams (Aboliti Co:~vcrhion into Ryitwari) ACT, 1 963 (Tan 30 of 1963) ; or

(e ) the Kany akumar i Sret pandaravaka (Abc lition and Conversion into Ryotwari) Act, (Tamil Nadu Act 31 of 1964) ; or

( f ) the Gudalur Jzruazm Estr.tes (Abolitio

Conversion into ~yotwari) Act. 1969 ('T'amil Nadu rf 1%99;] F r 3

- - - - -

1 This sub-section was, and was deemed a1 added by section 6 (ii) of the Tamil Nadu Additi Additional Watercess (Amendment) Act, 1972 (Tamil Nadu Ac of 1972).

These words were substitut

N d u Additional Assessment,

Assessment and -Special Water-cess

wad r A C ~ 39 of 1981), which was d

on the 1st July 1976 for the word

assessment or ~pecial w a t e r a s " which in tu stituted for the words " or additional water of the 'Tamil Nadu Additiocal Assessment an ( h n d m e n t ) Act, 1976 resident's 'Act 4 of !r force on the 1st July 976.

3 This word was inserted by section 6 Additicnal Assessment and Additional 1976 (President's Act 4 of 1976., which cam July 1976.

-\ + .+.. --

Additional Assessm~nt und

Additional Water-C~SS

Ony,tkumari Sreepadam Land: (Abo 1itiol.1

.ion l:uo Ryotwari) Act, 1972 (Tamil Nadu Act dcd that such repeal shall not affect--

I

1 he previous operation of such Act or anything ly snffered :hereunder; or

I

I

any right ,privilege, obligation or liabilityacqc.ired,

or it~ccrred t!ndcr such Act ; or I ) any pcnalt y, forfeiture or p~~nishrnent i^~~curr~d ,ct of zny offtnci. ct,mrnitted against si.ch Act ; or ) m y inves~igation, leva1 proceeding or remedy in

of any such righ, privilege, oblig~iion, liability,

ty, forfeiixre or p:fnisl~rnent as aforci:.id ; and

' \

vided further that any amount cr~llected from

son u d e r the A~q~dhrn Land Revenut. (Additional

ssessment) Act, 1956 (Andhra Act XXII of 1956),

e hslj y-ar commencing on the 1st day of July 1961 n the 1 st day of Jcly 1962 shall be adjcaed towards

dditional sssessment or the addit i ~ n a 1 wzt er-cess due

ucl~ person under this Act.

Repeal.

23

Additio~ici$ Ai3es;jdje~:: <.,:&:

Additional kVater- C e ~ s

9

I

I

* 3

I

made bythis section have been

trigation Cess Act, 1865 (Tamil Nadu ,4c; V l i of -*-

, in the original sub-section ( 2 ) , after the words "provisions

Act", the worc!s, figilres aud letters cct.xcent sectio~lc 1 : -,&, thereof" wcre insrLrtcci by section, 8 (;ij ox rile Tanlil Pjddu awl Addi?ionaI Watc r-cess (Amendment)

Act 4 of 1976)) which came jilt0 foice on

irk the expression as so inserted for the '', the figures and Ietter "1 l -FW were subs- ' t le Tamil Nadu Actt:it;oelal A~sessn~eilt, Water-cess, Special Assesslnent and jpecial Water-cess

i l Nadu Act 15 of 3978), which was

e un the 1st July 39771.

his Act shall apply to the Kanyakumari

luk of the T l r 1 ~ n c l v ~ 1 1 district with

4-Vide G . 0, Ms.I\io. 26C 7, Reve-

1 The following section 20-A was inserted by sectioll 9 of the Tamil

Nadu Additional Assessmeilt and Additional Water-cess

{Amendment) Act, 1976 (President'< Act 4 of 1 ?'IG), which came

into force on the 1 st July 1976:--

204. Provisions of sections 1 1 -A to 1 1-E, to upply to ~myakurnari district, etc.-

- A t 0 11-Eshall appIy to the the Shencuttah taluk of the

lease-hold villages specifi ~d in In the said section, the figures and fetter i@.F' were substi- tuted for the figures and letter "1 1-E" by section 6 of the f amil

~ a d u Additional Assessment, Additional Watcr-cess, Special Assessment and Special Water-cess (Amendment) Act, 1 977 (Tamil

~ ~ d u ~ c t 15 of 1978), which was deemed to have come into force ., the 1st July 1977. Section 20-A as so amended was finslly

by sect io~~ 9 of the Tamil Kadu Aociirional Assessment, Additional Water .cess, Special Assessment and Special Water-cess

( ~ ~ e ~ d m e d ) Act, 1989 (Tamil h'adu Act 39 of 1981), which aas

deemed to have come into force on the 1st July 19i0.

24

Addif ional Assessment and Additional . , [I952 : 7'. N. Act 8 Wat er-C'ess

SCHEDULE I.

(See section 12)

1. Am: i nva~hi Rzservoir Project.

2. Krishnagir i Reservoir Project.

3. Lower Bhavani Project.

4. Mettur Chal project.

5 New Kattaki High level Canal Scheme,

6. Paramnbikulam-Aliyar Project. 7, Y ullarnbadi Canal Scheme.

8. Satlianur Project.

9. Vzigai Reservoir Project.

11. Gomukhinadhi Reservoir Project!. .-.--- ------ ---- -

lThese items were substituted by section 2 of the Tamil hadu Additional Assessm~nt and Additional Waterdess (Amendment) ~ c t . 1970 (Tamil Nadu Act 25 of 19701, which was deemed to have into force on the 22nd April 1970 for the following item which was added by section 2 of the Tamil Nadu Additional Assessment

sad Additional \?'cter-ceSs (Amendment) Act, 1966 (Tamil Nadc ~ c t 13 of ! 9661, whiw was deemed to have come into form on the 27tb April 1966:-

6 6 10. Vidur Reservoir Project''.

I I

25

.:dfli/ ioiiof A.?se~s:~r e:? all:' A ~ * Y ' , , ~ f iorza/

IVste?-Ces~ S ~ E D U L E 11. l[See section 20 (i)] Talirk. Relyeriuc! 1i;rrtrber Extent oj' attd nuttte of r:illtrge* lease hold.

(3) (4) (5)

inglep- t . . Saidapet . . 13. Grant Lyon . , . Whole vilia

Do. . . 55. Muthapud.upet . . Do.

. . Ponneri . . 146. Karrrc':ipc;, bur Do. Do. . . 147. Kannankottai . . Do. DO. . . ,150. Thervay . . .. Do. Do. .. 151.Kandigai . . ., Do.

Ds3. . 18C.Papp~.11liu~:1~r;~~~ alics,. Do.

Alamelu- . . n;angapuram . .

. . . . 121. Ikkattuthangal . . Do. Harur '. . 317: ~llnisanahalli . . Do.

130. . . 315 Sillarahalli . . . . Do.

no. . . 321. Regadailalli Do$ Do. . . I)o. . . 322. Mott:,nkurichi . . . Do. - .______-_...._...__-I --

I These words. figurcs ;rnd brackets %:ere s~ll~st i~ulecl by section 10 of the Tarnil Nadu Addi^tio~~al ^P. sseasn t'nt, Pir;dition:rl Water-cess, Special Asscssnlent and Special Wate1.-cess (Amendment) Act, 1980 (Tamil Nadu Act 39 of 1951), wllich was deert;ed to have come

into force on the 1st July 1976, for the ~vords, figures, brackets and letter " Set. sections 20 (1) and 20-A " \ b l i i ~ l i in turn were c'arlirr

substituted for the words, figures z r~d brackcts "See section 20(l)"by

section 10 of the Tamil Nadu Additional ki~.q,essu~crrt and Additional Water- cess(An1endment ) Act, 1976 ( P i . < ~ i i ? ~ n t ' ~ Act 4 of 1976), which

came into force on the I st Jrlly 1976.

26

74 Addi itional Assessment and Additional [I963 : T. N . Act. Water-C ess

***

" SCHEDULE 111.

(See sect ions I? 11-13 ancl 11-F.) 1 . Sathanur :?eservoir Project.

2, $,:ettur c q n a l (Scheme) I'i.ljj~ci.

3. Krishnag~rl Reservoir Pruj~ct.

4. Chinnar Reservoir Project .

5. Lowe . T35avsni P r o j x ~ .

0. ~ ~ ~ ~ ~ ~ b i I ~ z I a n ~ - A l i y ~ r 12ra;cc8.

7. Uppal' C,;at;~ voir FL~~GLI.

{I. Anlara ~ s l hy :LesCrVOlr P,.tl jk'ct.

9. ~ ~ ~ ~ a ; ~ l a l d l k a r a i Rese voits iPi'dje~t,

10. Manjalar Project.

11 . Vaigai Reservoir Project in Madurai district.

12. ~ a ~ u 1h:inadhi Project.

13. Ramanadhi Reservoir Project.

14. Gha;ananadhi Reservoir ProleCt.

1 5 . Karuppanadhi Reservoir Project

16. Neyyar Irrigation Project.

17. chittar-Pattanamkal Project.

SCHEDULE IV*

(See sections 1 1-A, 11-B and 11-F.)

1. vaXartupallam Reservoir Project.

2 . ~under i~a l lam Reservoir Project.

3. Kodaganar Reservoir Project.

4. Fonnaniar Reservoir Projeot .

5 polar-Porandalar Reservoir Project.

6. varadhamanadhi Resr voir Project

7 , parappalar Reservoir project.

8. Pilavukkal Reservoir Project.

9. Vaigai Reservoir and $#od.ernisation project i n R omili l :~ 1:

purarn district.

10. Gornukhinadhi Reservoir Project.

1 I . hlanimukt ha Nadhi Reiervoir Project.

12. Tazhudur (Wellington Reservoir) Prosct.

13. V i h R ~ s ~ L V O ~ B~~j~i . i . ' ' .

27

- ----______ ---3

1

L

The following Act of the Tannil Nadu Legislative Assembly received the assent of the 'overnor on the 9th November 2002 and is hereby published for general information:--

J

ACT No. 40 OF 2002. An Act further to atnend the Tamil Nadu Additional Assessrnenr 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:-

1. ( 1) This Act may be called the Tamil Nadu Additional Assessment and Additional Water- short title and

Cess (Amendment) Act, 2002. commcement.

28

L

ACT No. 39 OF 2003. An Act further to amend the Tamil Nadu Additional Assessment and ~dditional Water-Cess Act, 1963.

I

BE it enacted by the Legislative Assembly of the State of Tamil Nadu in the Fifty-fourth Year of the Republic of India as follows:-

1. (1 ) This Act may be called the Tamil Nadu Additional Assessment and Additional Water-Cess (Amendment) Act, 2003.

(2) It shall be deemed to have come into force on the 1st day of July 2003.

2. In Schedule-I to the Tamil Nadu Additional Assessment and Additional Water.Cess Act,

29