Source-wise Additional Water Cess Levied on Dry Lands in Tamil Nadu (Since 1.7.1962) | |
Sources of Irrigation | Cess Levied |
(a) Irrigation from I and II class sources | 75% of the water cess. Where more than one crop is grown, for the first crop the aggregate of land revenue, water cess and additional water cess should not exceed Rs.37.07 per hectare and in the case of second and subsequent crops water cess and additional water cess at 75% will be leviable. |
(b) Irrigation from HI, IV and V class sources | 37.5% of the water cess. Where more than one crop is grown, for the first crop the aggregate of land revenue, water cess and additional water cess should not exceed Rs.15 acre (or Rs.37.07 per ha.) and in the case of second and subsequent crops water cess and additional water cess at 37.5% will be leviable. |