TAMIL NADU IRRIGATION (LEVY OF BETTERMENT CONTRIBUTION) ACT, 1955
(Tamil Nadu Act 3 of 1955)
Received the assent of the Governor on the 4th March 1955 and first published in the Fort. St. George Gazette, dated the 16th March 1955.
An Act to provide for the levy of betterment contribution on certain lands in the [State of Tamil Nadu].
Whereas it is expedient to provide for the levy of betterment contribution on certain lands in the [State of Tamil Nadu];
Be it enacted in the Sixth Year of the Republic of India as follows:-
1. Short title and extent. - (1) This Act may be called the [Tamil Nadu] Irrigation (Levy of Betterment Contribution) Act, 1955.
(2) It extends to the whole of the [State of Tamil Nadu].
This Act was extended to the added territories by section 3 of, and the First Schedule to, the Tamil Nadu (Added Territories) Extension of Laws Act, 1962 (Tamil Nadu Act 34 of 1962) repealing the corresponding law in force in those territories.
This Act was further extended to the Kanyakumari district and the Shencottah taluk of the Tirunelveli district by section 28 of the Tamil Nadu (Transferred Territory) Ryotwari Settlement Act, 1964 (Tamil Nadu Act 30 of 1964) repealing the corresponding law in force in that territory.
Object & Reasons
Statement of Objects and Reasons - Tamil Nadu Irrigation (Levy of Betterment Contribution) Act, 1955 (Tamil Nadu Act III of 1955). - For Statement of Objects and Reasons, see Part IV-A pages 64-65 of the Fort St. George Gazette Extraordinary, dated the 9th February 1955.
Statement of Objects and Reasons - Tamil Nadu Irrigation (Levy of Betterment Contribution) Amendment Act, 1963 (Tamil Nadu Act 32 of 1963). - The Madras Irrigation (Levy of Betterment Contribution) Act, 1955 (Madras Act III of 1955) provides for the levy and collection of betterment contribution from landholders of lands benefited by the construction, expansion or alteration by the Government on or after the 1st January 1947 of any irrigation or drainage work, the cost of which exceeds Rs. 25,000. The rules under the Act were issued on the 13th February 1956. It has been found that the preliminary work involved in determining the betterment contribution in accordance with the procedure laid down in the Act and the rules made thereunder is considerable and complicated and that this was responsible for the slow progress of the work connected with the levy of betterment contribution. The Planning Commission has also suggested that the procedure laid down in the Act may be simplified and that the rates of betterment contribution may be specified in the Act itself by suitably amending the Act. It was, therefore, decided not to proceed further with the implementation of the Act until it is amended and the procedure for determining the betterment contribution is revised and simplified.
2. According to the new procedure proposed, the ayacut benefited by the execution of a notified irrigation or drainage work will be classified as "new ayacut" and "improved old ayacut". New ayacut will further be classified into one or more of the following three zones, namely, wet zone, intermediary zone and irrigated dry zone, depending on the availability of water for raising crops in a fasli year. Every zone will be divided into blocks according to the soil classification, the dry lands being classified according to the corresponding wet taram rates. As provided in the principal Act, no betterment contribution is proposed to be levied on lands in any new ayacut, the cost of which does not exceed Rs. 25,000. A schedule of rates of betterment contribution leviable per acre in respect of land in any new ayacut is also sought to be included in the principal Act.
3. Improved old ayacut will comprise of lands which are significantly benefited by the execution of a notified work. No betterment contribution is proposed to be levied on lands in any improved old ayacut under a notified work the cost of which does not exceed Rs. 50,000 and also where the settlement classification of the irrigation source has been raised to a higher classification in consideration of the improvement effected as a result of the execution of such work and the net annual increase of wet assessment consequent on such raising exceeds four per cent of the cost of such work.
4. The Bill seeks to amend the principal Act to give effect to the above proposals.
5. The provisions of the Bill are explained in the Notes on Clauses.
Published in Fort St. Gazette Extraordinary, dated the 31st July 1963.
Statement of Objects and Reasons - Tamil Nadu Irrigation (Levy of Betterment Contribution) Amendment Act, 2000 (Tamil Nadu Act 46 of 2000). - Sections 4-A and 4-B of tire Tamil Nadu Irrigation (Levy of Betterment Contribution) Act, 1955 (Tamil Nadu Act III of 1955) provide for the levy of betterment contribution from the landholders of lands in any new ayacut and in any improved old ayacut at the rates specified therein. But, according to the proviso to the said section 4-A and the proviso to subsection (1) of the said section 4-B, no betterment contribution shall be levied on any land in any new ayacut and in any improved old ayacut under a notified work, the cost of which does not exceed one lakh and fifty thousand rupees. The said cost was fixed during 1963. The Government have, now, decided to enhance the said cost from one lakh and fifty thousand rupees to twenty-five lakh rupees.
2. The Bill seeks to give effect to the above decision.
Published in Part IV-Section 1, page 127 of the Tamil Nadu Government Gazette Extraordinary, dated the 9th November 2000.
2. Definitions. - In this Act, unless there is anything repugnant in the subject or context,-
(1) "contribution" means the betterment contribution referred to [in sections 4-A and 4-B].
(2) "drainage work" includes-
(a) channels, whether natural or artificial, for the discharge of waste or surplus water and all works connected with or auxiliary to such channels;
(b) escape channels from an irrigation work;
(c) dams, weirs, embankments, sluices and groynes;
(d) all works for the protection of lands from floods or from erosion, which are owned or controlled by the Government, or which are maintained by them otherwise than by an assignment of land or land revenue made, confirmed, recognized by the Government, or which, having been constructed by the Government or being maintained by an assignment of land or land revenue as aforesaid, have not been made over to any person, but does not include works for the removal of sewage;
[(2-A) "execution", in relation to a notified work, means the construction, expansion or alteration of the notified work;]
(3) "Government" means the State Government;
[(3-A) "improved old ayacut" in relation to any notified work, means all lands which are significantly benefited by the execution of the notified work, but does not include the ayacut of any existing irrigation or drainage work which has been merely repaired or restored to its original state after decay or
Explanation I. - For the purposes of this clause, lands shall be deemed to be significantly benefited by the execution of a notified work, if such lands-
(a) having been under single crop irrigation or double crop irrigation from a Government source of irrigation before the execution of the notified work continue to be under such irrigation and are provided with a more adequate supply or better assured supply of water for irrigation as a result of the execution of the notified work, or
(b) having been liable to non-beneficial submersion or stagnation of water before the execution of the notified work, have been substantially relieved of such submersion or stagnation as a result of the execution of the notified work:
Provided that no lands shall be deemed to be significantly benefited if the more adequate supply or better assured supply of water for irrigation referred to in clause (a) of this Explanation or the substantial relief of submersion or stagnation referred to in clause (b) of this Explanation is as a result of mere repairs or restoration of the existing irrigation or drainage work to its original state after decay or injury.
Explanation II. - For the purposes of Explanation I, the question whether any land-
(1) is provided with a more adequate supply or better assured supply of water for irrigation shall be decided with regard to-
(i) the raising of the irrigation source concerned to a higher settlement classification;
(ii) supply of larger volume of water or supply of water for a longer duration; and
(iii) such other like matters as may be prescribed by rules made by the Government in this behalf;
(2) has been substantially relieved of the non-beneficial submersion or stagnation of water shall be decided with regard to-
(i) the improvement of the land on account of the protection from suspension or stagnation or on account of the reduction in the period of submersion or stagnation; and
(ii) such other like matters as may be prescribed by rules made by the Government in this behalf.
Explanation III. - A land shall be deemed to be significantly benefited notwithstanding that the benefit is not enjoyed, provided that such non-enjoyment is due solely to action or inaction on the part of the person or persons interested in such land;]
(4) "irrigation work" includes - (a) all canals, channels, tanks, wells, reservoirs, ponds, spring ponds and madugus used for the supply or storage of water, and all works, embankments and structures (other than escape channels) connected therewith or auxiliary thereto, which are owned or controlled by the Government, or which are maintained by them otherwise than by an assignment of land or land revenue made, confirmed or recognized by the Government, or which, having been constructed by the Government or being maintained by an assignment of land or land revenue as aforesaid, have not been made over to any person;
(b) all such lakes and other natural collections of water or parts thereof as are situated on lands which are the property of Government;
(c) all rivers and natural streams or parts thereof;
(5) "landholder", in relation to any land, means the person liable to pay the pubic revenue due on the land:
[Provided that in respect of any land comprised in the holding of a kanamdar or a customary verumpattamadar in the territory to which the Malabar Tenancy Act, 1929 ([Tamil Nadu] Act XIV of 1930) extends, the kanamdar or the customary verumpattamdar, as the case may be, shall be deemed to be the landholder in respect of such land;]
[(5-A) "new ayacut", in relation to any notified work, means all lands which are benefited by the execution of the notified work.
Explanation I. - For the purposes of this clause, lands shall be deemed to be benefited by the execution of a notified work, if such lands-
(a) having been left waste or under unirrigated cultivation, before the execution of the notified work have been brought under irrigation subsequently with water supplied from a Government source of irrigation as a result of the execution of the notified work, or
(b) having been under single crop irrigation before the execution of the notified work have been brought under double crop irrigation subsequently with water supplied from a Government source of irrigation as a result of the execution of the notified work.
Explanation II. - A land shall be deemed to be benefited notwithstanding that the benefit is not enjoyed, provided that such non-enjoyment is due solely to action or inaction on the part of the person or persons interested in such land;]
(6) "notification" means a notification published in the [Fort. St. George Gazette];
[(6-A) "notified work" means any irrigation or drainage work executed on or after the 1st January 1947, and notified by the Collector of the district in the District Gazette;]
(7) "prescribed" means prescribed by rules made under this Act;
[(8) [***]
[3. New ayacut zones. - (1) Any new ayacut in every notified work may be classified into one or more of the following zones, namely:-
(i) wet zone;
(ii) intermediary zone; or
(iii) irrigated dry zone.
(2) A wet zone shall comprise all the lands for which the water supplied as a result of the execution of a notified work will be ordinarily sufficient for one wet crop in a fasli year.
(3) An intermediary zone shall comprise all the lands for which the water supplied as a result of the execution of a notified work will be occasionally sufficient for one wet crop and will be ordinarily sufficient for one irrigated dry crop in a fasli year.
(4) An irrigated dry zone shall comprise all the lands for which the water supplied as a result of the execution of a notified work will be ordinarily sufficient for one irrigated dry crop in a fasli year, but not sufficient for one wet crop in any fasli year.
4. Blocks under ayacut zone. - (1) Every wet zone, every intermediary zone or every irrigated dry zone may consist of Block A, B, C or D as classified below, namely:-
(a) Block A shall consist of contiguous lands of wet taram 1,2,3, or 4;
(b) Block B shall consist of contiguous lands of wet taram 5;
(c) Block C shall consist of contiguous lands of wet taram 6;
(d) Block D shall consist of contiguous lands of wet taram 7 and above. (2) Dry lands shall be classified according to the corresponding wet taram rates.
4A. Levy of betterment contribution on lands in the new ayacut. - The Government shall be entitled to levy a betterment contribution from the landholder on every acre of land in any new ayacut in accordance with the rates specified in the Schedule:
Provided that no betterment contribution shall be levied on any land in any new ayacut under notified work, the cost of which does not exceed [twenty-five lakh rupees].
4B. Levy of betterment contribution on lands in the improved old ayacut. - (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].
(2) The net expenditure on the notified work shall be ascertained by deducting from the gross expenditure on such work twenty times the annual increase in revenue, if any, from all the lands comprised in the improved old ayacut and in the new ayacut. The net expenditure as so ascertained shall be apportioned in the prescribed manner on all lands comprised in the improved old ayacut.
Explanation I. - The expression "annual increase in revenue", in the case of lands other than those specified in Explanation II,-
(a) means the increase in ryotwari assessment and the increase in water-cess ascertained in the prescribed manner where such increase is as a result of the execution of the notified work; and
(b) includes the additional assessment or additional water-cess, if any, under the Tamil Nadu Additional Assessment and Additional Water Cess Act, 1963 ([Tamil Nadu] Act 8 of 1963), ascertained in the prescribed manner.
Explanation II. - The expression "annual increase in revenue"-
(a) means-
(i) in the case of estates abolished under the [Tamil Nadu] Estates (Abolition and Conversion into Ryotwari) Act, 1948 ([Tamil Nadu] Act XXVI of 1948), the difference between the land revenue under section 23 of that Act and the rate of assessment imposed at a ryotwari settlement effected under section 22 of that Act, ascertained in the prescribed manner;
(ii) in the case of an mam estate abolished under the [Tamil Nadu] Inam Estates (Abolition and Conversion into Ryotwari) Act, 1963 ([Tamil Nadu] Act 21 of 1963), the difference between the land revenue under section 21 of that Act and the rate of assessment imposed at a ryotwari settlement effected under section 20 of that Act, ascertained in the prescribed manner;
(iii) in the case of a minor inam abolished under the [Tamil Nadu] Minor Inams (Abolition and Conversion into Ryotwari) Act, 1963 ([Tamil Nadu] Act 21 of 1963), the difference between the land revenue under section 12 of that Act and the rate of assessment imposed at a ryotwari settlement effected under section 16 of that Act, ascertained in the prescribed manner; and
(iv) in the case of a lease-hold village abolished under the [Tamil Nadu] Lease-holds (Abolition and Conversion into Ryotwari) Act, 1963 ([Tamil Nadu] Act 21 of 1963), the difference between the land revenue under section 15 of that Act and the rate of assessment imposed at a ryotwari settlement effected under section 14 of that Act, ascertained in the prescribed manner:
Provided that-
(i) the land revenue referred to in clauses (i) to (iv) is less than the rate of ryotwari assessment referred to in those clauses and has been determined before the execution of the notified work;
(ii) the notified work was executed after the abolition of the estate, inam estate, minor inam or a lease-hold village, as the case may be, and before effecting the ryotwari settlement referred to in clauses (i), (ii) (iii) or (iv), as the case may be; and
(b) includes the additional assessment or additional water-cess, if any, under the [Tamil Nadu] Additional Assessment and Additional Water-Cess Act, 1963 ([Tamil Nadu] Act 8 of 1963), ascertained in the prescribed manner.
(3) The betterment contribution shall be, subject to a maximum of fifty rupees per acre, or be one-third of the net expenditure per acre of land apportioned under sub-section (2).
4C. Exclusion of certain lands from ayacut in certain cases. - (1) Any Officer of the Revenue Department not lower in rank than a Revenue Divisional Officer specially authorised by the Government in this behalf (hereinafter referred to as the authorized officer) may, from time to time, postpone the inclusion of any land in the ayacut of a notified work for such period as he may, by order in writing, specify, on the ground that such land requires expensive lowering of the level or on such other ground as may be prescribed.
Explanation. - For the purposes of this sub-section, "expensive lowering of the level" means any reclamation involving expenditure exceeding one hundred rupees per acre.
(2) Where the period specified in any order under sub-section (1) expires, the land referred to in sub-section (1) shall be deemed to be included in the ayacut aforesaid and the Government shall be entitled to levy contribution under this Act on such land with effect from the fasli in which such land shall be deemed to be included in the ayacut under this sub-section.
(3) Where any land included in the ayacut of a notified work is not fit for irrigation on the date of such inclusion for such reasons as may be prescribed and is subsequently brought under irrigation, the Government shall be entitled to levy contribution under this Act on such land with effect from the fasli in which the land is so brought under irrigation.
4D. Authorized officer to levy betterment contribution. - Every authorized officer shall levy betterment contribution under this Act in respect of any land situated within his jurisdiction:
Provided that where the ayacut of a notified work lies within the jurisdiction of more than one authorised officer, the Government may, by general or special order, specify the officer who should levy betterment contribution in respect of lands in such ayacut.
4E. Appeal. - (1) Against any decision of the authorised officer with respect to the levy of betterment contribution under this Act, an appeal shall lie to the prescribed authority and such authority may make such order in the case as it may think fit.
(2) Any decision of the authorized officer with respect to the levy of contribution under this Act shall, subject to the right of appeal provided in sub-section (1), be final, shall be binding on a 11 persons having interest in the land and shall not be liable to be questioned in a Court of law.]
5. Contribution recoverable as arrear of land revenue. - Contribution payable under this Act in respect of any land shall be deemed to be public revenue due upon the said land; and the land, its products and the buildings (owned and occupied by the landholder) standing upon the land shall be regarded as the security of the contribution. When the whole or portion of an instalment of the contribution payable in any year is not paid on the due date, the amount of the instalment or its unpaid portion shall be deemed to be an arrear of land revenue and the provisions of the Tamil Nadu Revenue Recovery Act, 1864 ([Tamil Nadu] Act II of 1864), and of the [Chennai] City Land Revenue Act, 1851 (Central Act XII of 1851), as amended by the [Chennai] City Land Revenue (Amendment) Act, 1867 ([Tamil Nadu] Act VI of 1867), shall apply to the recovery of the said arrear as they apply to the recovery of the revenue due on the land.
6. When contribution becomes payable. - (1) Contribution shall become payable under this Act on a written notice of demand therefor [issued by the authorized officer] being served on the landholder:
Provided that no such notice shall be served until the expiry of two years after the date of completion of the [execution of the notified work]:
Provided further that where [before the commencement of the [Tamil Nadu]] Irrigation (Levy of Betterment Contribution) Amendment Act, 1963 (Tamil Nadu Act 31 of 1964) two years or more have elapsed from the date of completion of the [execution of the notified work], such notice may be served at any time after such commencement.
(2) For the avoidance of doubt, it is hereby declared that it shall not be necessary to serve notice on any person other than the landholder, who has an interest in the land or on a successor-in-interest of the landholder or in respect of any instalment of the contribution.
[(3) (a) For the purposes of this section, the execution of a notified work shall be deemed to be completed on the date of cessation of all work connected with its execution or on the date when the.notified work is ready to be put in actual operation, which ever is later,
(b) The dates referred to in clause (a) shall be notified by such authority or officer and in such manner, as may be prescribed.]
7. Mode of payment of contribution. - [(1) The contribution payable by a landholder shall be paid-by him in annual instalments. The annual instalment per acre shall be five rupees or one twentieth of the total amount of the contribution payable by him, whichever is higher:
Provided that a landholder shall be entitled to pay within a period of two years from the date on which he becomes liable to pay the contribution, the entire amount of contribution with a rebate at such rate as may be prescribed.
(2) Arrears of instalments of the contribution shall bear interest at the rate of six per cent, per annum and such interest shall be recoverable as arrears of land revenue.]
8. Rebate in certain cases. - If the Government accept any money from any person for the [execution of any notified work] and such person becomes liable to pay contribution in respect of any land benefited by such [execution], the sum accepted from him shall be credited towards the contribution payable by him.
9. Payment of contribution by person having interest in land. - Any person having interest in a land may, notwithstanding that he is not the landholder of such land, pay the contribution payable by the landholder in respect of such land and shall, if such person pays the entire contribution within a period of two years from the date on which the landholder becomes liable to pay the contribution, be entitled to a [rebate at such rate as may be prescribed].
10. Right of reimbursement in respect of contribution. - Where the landholder not being in the territory to which the Malabar Tenancy Act, 1929 ([Tamil Nadu] Act XIV of 1930), extends, a kanamdar or a customary verumpattamdar [xxx] liable to pay contribution under this Act is not the owner of the land or is a co-owner of the land, nothing in this Act shall be deemed to affect his right to reimbursement from the owner or to recover proportionate part from the co-owner, as the case may be.
11. Apportionment of contribution. - Where a landholder whose case is not covered by section 10 and who has paid an instalment of contribution under this Act is not the occupier of the land, he shall, in the absence of a contract to the contrary, be entitled to recover the amount of such instalment from the person who is in actual occupation of the land during the year in which the said instalment is payable:
Provided that where such person is a tenant, the landholder shall be entitled to recover from the tenant the instalment of contribution referred to in this section only if the tenant is liable under any law or custom of the locality to deliver to the landholder a share of the produce and such share has not been altered subsequent to the completion of the work by agreement between the parties, and the amount that can be recovered from such a tenant shall bear to the total amount of the instalment the same proportion as the tenant's share of the produce bears to the total produce of the land:
Provided further that, where the landholder has paid the entire contribution with a rebate under the proviso to sub-section (1) of section 7, a twentieth part of the sum actually paid shall be deemed to be the instalment of the contribution payable during every year during which an instalment of the contribution would have been payable had the entire contribution not been so paid.
12. Exemption. - If, in the opinion of the Government, the enforcement or strict enforcement of all or any of the provisions of this Act will cause hardship in any case or cases, the Government may, by notification, setting out the ground therefor, exempt either permanently or for a specified period such case or cases from all or any of the provisions of this Act, subject to such conditions, if any, as the Government may deem fit to impose.
13. Power to make rules. - (1) The Government may [xxx] make rules to carry out the purposes of this Act and in particular-
(a) for the delegation of their powers to the [Board of Revenue], [Collectors of the districts] or other authorities;
(b) for the provision of such appeals and revision as may be found necessary in respect of the orders passed by any authority to whom powers may be so delegated;
[(c) for the manner of classification of, and the publication of specified particulars of, any zone under section 3;]
[(cc) the procedure to be followed by the authorised officer before the levy of betterment contribution under this Act;]
(d) for all matters expressly required or allowed by this Act to be prescribed.
(2) All rules made under this Act shall be published in the [Fort St. George Gazette] and, unless they are expressed to come into force on a particular day, shall come into force on the day on which they are so published.
(3) Every rule made under this Act shall, as soon as possible after it is made, be placed on the table of [the Legislative Assembly] and if, before the expiry of the session, in which it is so placed or the next session, [the Legislative Assembly agrees] in making any modification in any such rule or [the Legislative Assembly agrees] that the rule should not be made, the rule 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 validity of anything previously done under that rule.
14. Saving. - Nothing contained in this Act shall apply to the levy, determination, payment or recovery of betterment contribution from the landholders of lands which are benefited, or are capable of being benefited, by the construction, expansion or [alteration of any irrigation or drainage work] if provision in that behalf is contained in any other law relating thereto and for the time being in force.
[15. Act deemed not to affect recovery in certain cases. - Subject to the provisions of section 8, nothing contained in this Act shall be deemed to limit or otherwise affect the power of the Government to recover any money which any landholder of any land in the ayacut of any notified work may have agreed before the date of the commencement of the [Tamil Nadu] Irrigation (Levy of Betterment Contribution) Amendment Act, 1963 ([Tamil Nadu] Act 32 of 1963), or may agree after that date, to pay to the Government as a condition precedent to the execution of any such work.]
16. Works notified under certain rules. - Notwithstanding anything contained in this Act or in the [Tamil Nadu] Irrigation (Levy of Betterment Contribution) Amendment Act, 1963 ([Tamil Nadu] Act 32 of 1963), any work specified in the list of works published by the Collector of the district in the District Gazette before the date of the commencement of the [Tamil Nadu] Irrigation (Levy of Betterment Contribution) Amendment Act, 1963, imder rule 7 of the Tamil Nadu Irrigation (Levy of Betterment Contribution) Rules, 1956, shall be deemed 1 to be a notified work under this Act as amended by the [Tamil Nadu] Irrigation (Levy of Betterment Contribution) Amendment Act, 1963 ([Tamil Nadu] Act 32 of 1963), and the provisions of this Act, as amended by the said Act, shall have effect accordingly.
Schedule
(See section 4-A)
Schedule of Rates Per Acre
New Ayacut
Wet zone Intermediary zone Irrigated dry zone
(1) (2) (3)
Rs. P. Rs. P. Rs. P.
Block A 200.00 170.00 140.00
Block B 180.00 150.00 120.00
Block C 160.00 130.00 100.00
Block D 140.00 110.00 80.00
Provided that landholders of lands which were unirrigated immediately before the execution of the notified work and which are newly assured with the supply of water for two wet crops as a result of the execution of the said notified work shall pay betterment contribution at the rate of fifty rupees per acre in addition to the rates specified in this Schedule.
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