LexThe Tamil Nadu Additional Assessment and Additional Water Cess Act, 1963
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The Tamil Nadu (Additional Assessment and Additional Water-Cess) Act,
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
1.3 Additional ~ssement 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,
A(I~Iitional Asressl~za?t ofid
dditiortal ~/utcv-(~cj,y
Act, unless the coi~t~xt otherwise 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
~igatiou 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 ~awt~ ,Order, 1759. as ametlded the
du '~d~~t~ti~~ of Laws (S:cona ~1u:rkdmerit) Ord~r, 1969, ,
f lae Tamil Nadu Governmefit iAuettee
Dafin~t ions.
-4 d~f i t ionul Assessment and [I963 : T.N. Ac
Additional Water-C~SS
l[(ii) any' persoil liable to pay lind revenue unde
#.
(0) section 23 of the Tamil Nadu Estates' (Abolit
and Conversion into Ryotwari) Act, 1948 (Tamil. . % N
AC~ 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 ,
\ 46
. .
(c) sedtidd 15 d 'the T
(Abolition and Conversion'in
Nadu Act 27 of . l963); j or
,iZ
-.: %
*i c , '
(d) sectlbn 12 .of the. ~amil"
(Abol,.tion and Conversion into Ryotw
~adu Act 30 of 1963); or
: .>ii'i** 1. <:<; ,.* I iti, '
(e) section 12 of the K~nyakumari
pandnravaka .* $Lands . (Abolition and :! Conversioa
~~otwaii):~dt,! 1964 (Tamil .Nadu. Act 3 1- of 19
I 1. I
, ' .,
9. ( .
(n secti& i3 b'f
(Abolition and Cpnversion i
Nad u Act 24 of 1959)'; 1 '
'
I.
- -
This sub-clause . wis sllbstitut
to have been substitutbd for the foll
of the, Tamil Nadu Additional Assessnic
(Amendement) Act,. 1972 Ranill Nadu Act 32
, I ,' . . ,*.* . . .I (
. t
'(ii) any petson liable to pay la6d rkvehuc
of the Tamil Nadu Estates (Abolition and Conversi
Act,. 1948 (Tamil Sadu Act XXVI of 194$);'*.
.I . . . 9' " - .I.
3 This wrrrd was i~crted6~ 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.973. ' -:' ,
* . r i. . '.
,t,i11 Assessment mcl
,.(idl;Fi~ ion~l Fe'atcr- Ccss
(9) " settlement nothation " includes a
merit notiftcation ;
. .
C- --- --
h3
+* ** l
htli-~~51. !&vie!? lttlci y
Act, 1 E 65 (![Tajh'j.l
' si11g1e-01'0,p cwt 1a11J ", " ~0m1
ed double-csmp 'rwt lalJJ " or "ciuu blc-.oi.t,i= wet'
I~IC~~IAS 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~$~szt, of d~is . chub@,
waste we1 land shall \w i~o;ltec' as siizgh-crup
or as dou &-srop w~t lnl.~d with i c t'c~.cj~cc 1.0 tlrt:
sect wabte we1 lai~e in th; ~-cve*l~uc
..
b.r ,
ction 6, i 11 rrspcct of t&, M''&&.
class soti rcc oJ' I rl-igil- tba iu f dad-
d collected by tl~e Oovc.ril-"t"s 'Bwn't
waTn4 very iasli )ear, ark ad Jitional u,tiicr ,tila a five per centu 111 of 11s 1s nd cbss
uc payable for the likli year for that land : sautce uf'
i rri#%fjOPl.
re inserted by section 4(iv) of the
and Additional Water-ws
s Act 4 of 1976), whi& :hnx
by sect ion 4 of tht
I Water- cess, Speial
mentj Act, 1'180 (Tamil
d to have come into force
means the special assessrncnl
special water-cesa ievicd
r the word " Madras " by 1 he
der, 1969, as amended By the ,
nd Amendment) Order, 1 969,' :&
xplsnaiinn was added by sect'ion 2 of tlle Tfiri,iI N&iu
As~c~snlet ~t at rd Additional Water-cars (Scccrr 161 Anle&dh
, 1972 (Tamil W'udu Act 33 of 1972). +
-
I (ii) in sespst of any con:pozndd dou ble-crop w
la~d or double-crop wet land, in no case exceed twent,
seven rupees ;per acreiper fasli year. '.' : . ,
1 , ! - -. . . . .: . . . : .. . . '.- I:,. ! . , ,-,'..,..,;ti . ,
f -
h Levy and . q. 4. ~ubject;--to- the provisions ,of -section 6, dn sres&M
of eww met &land l.under thi&;-fourth 01 %tht.class. sou ; -1 S.L. -.- I
IVY.IIVI.. "La
[ion, i~~ri.shll .be l6vied-and. collected*~by ihe GB&$
land under ment from the landholder for every fasli year, an add itjoa
""-Ill YI *. .. ' . :.. 5 ' 1 .,<. . i 'b rbL., .. . irrigation. . : 'Braujdh d -.th at. th- . addlt.ion;..l jtss .<ssrnent:&der.+6
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 jenr. . . .t . . I
. . ,ht
Provjded that the adQitic na l assessmpnt under ,.
section topether with the land reventte payable sballi a
!
auuiiiona I .
asspa~m~n+ np 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~vt nty-frve .
. .
s.co~d dais sourc of cntum* of'
irrigation. : , . . r . , ..water-cess. . i
~dditionel Ass(-sslnsrtt and
AclcJitional M/ntcr* -Ow
lcspect of any land '[not baing a
ssrssed waste land (dry or maLL,:~?ri)
land] registered as dry or 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
owl 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 fur 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 hrds were inserted by .section 3. (iii) of
e : Tamil' Nadu ~dd itional Assessment and Additioniil Water-cess
kicond Amendnrent) ' Act, 1972 (Tamil 14adu Act 33 <of 1972).
.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~ llt~tic~il 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 QU~Y
, a:ditimal
asissessmnollt cr assessi~~c~~t and the add irionri.
additions ~.ndcr 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
autmty for lower in 1 :mk than a Deputy Tahsildar and having ju
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
~~ctions 8 and 9, be final snd shall renlaiii in form :,
long ns the land revc;.nt;e hr 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
of 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 SOC!~~ 7. or denying his liability to be assessed to addjticnal aacss men1 under this Act, may appeal against the as~s~~nt-
6) Where the asseSment has bcr1l &de by the
hpkit~ Tahsildar in charge of a st! b-tall!k oy Tdrlleildsrr in charge fa taluk or
Officer of the Division
-
Th* .,,?rds wac SU&+
Zhc Trnli X.di ErnajCgE wwv 6 Ird; \'A""--
wrh 4 LZW &Q=;-A &
-..r * - . . --
.
I4
~dafiti~nhl Asses8mcn t md
A dtii.tional tVut.sr - Cess
(~i) whore the a~~essmlit 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 my, at the
al, communicate t hc orders passccl
essee and to 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 to 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
-
Additional
ass@ssment
recovered as
land revenue.
Remission of
additional
assessrnwt or
additional
water-cess.
, .,. . .' . . , ,' :. . . . . . 3.- .
, - .?.., i.. , . .'" . . . ... . _.
,~ddit (@.@! vkk~~ssatgfit .nt9d
i i ~atii;;:cg@
. Provided tl~at, the;Bmxd. of 2Rcvenue* shalf not pas
any order .prejudicial to any party unless ho has 'been giyn
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[~inlii .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 ~daptation 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). . : . , . ., . . .) . . .
-,fdditiojzal .&cssmc nt ,rm'l-.
l~klrlionul . . bh:~r-Qf.~ .
) If all>' i ;~iizc~ ~h~tb~~ 311p . is emis-i~:: vf sdtijti~~~a~ as~ess;~~~i~~ jy ,rcidf;.g, ,n31
g6-: cction .(I)' or reg;lrdiijg extent
quer;ti;)n shall bc de-ided by rile
y and ill the prescribctf manner,' sild
h ~uthojry ori '$ucj~ s[ialj,
k,io~~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 SOU~CC 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
oh 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 nod CO~~C-
from laudholdcr, far every 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' ' .;p4c tipn
,~p altbrlc was . , raised 01' 'the -#-L
.- ,
C
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 ", th words and fiaures ''q
aily soui-ce from any of the projects mentioiled in Scbedul* Xi4 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 Ndu Act 15 of 1978), which was d6med to have.
come into force on the 1st July 1977 a~rl in subsactb~ (1)
thereof b the opening parwilph, after the Words 'c smuuii
elass source of irrigation", the wards and fib~a any slwrce
from smy of the projects mentioned in Schcdub IU: or %krtdule
iv '' were insrte? by section 2 (h) (i), ibide Ag~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 ~QIII 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 $our- f rm any of tile projects ~3entioklttd in
SeheduIu 1V at tho ra;t or eight rupae:g per acre.".
In sub-section (2) thereof, in clause (a), the word6 'sfteen
rupees " Ware 3ubstxtutOd for the Wartis '' 6ight~8n ru- " by
section 2 (c) (i), ibld, and in clause (b), the wards '' twelve
ruptcs " were substituted for the wards " fifteen rupoos *' by section. 2 (c) (ii), ibld. Again in rhe said sub~seotion (2), before t he cxplanat ion; the following' proviso was inserted by section 2 (d) d the Tamil Nadu Additional Asscssaent,
Aaditional Water-cess, Special Assessment and Special Water-
cess (A~nendrnent) Act. 1977 (Tamil Nadu Act : j 5 of 1978).
which was deemed to have come into force on the 1st July 1 9 76: .,
"Provided that 110 special assessment shall bc Stvied or
aollsctcd under this section for the facli year ~ommemi~g on
the 1st day of July 1976."
4
Sectiqn 11- A as so amended was finally omitted by section
5 of the ~amil Nadu Additional Assessm3nt, Addit isnal . water-
ces, Special A~scsSment and Special Wi%r3r--oess (Arn~nclcnen~ )
Aot, 1980 (Tapail Nadu kt 39 of 1981), -which was dQew1 to
have cam.e into f~rcc on the 1st July 1976.
..lr/ditian.a? A weer trim t rind
A ddir ional H'ater-Ccss,
--
tach crop grown
1 class soutcti of
wn on the lailti
ad an4 ~Uect&d
Ic to pay w&tcs-?ess
cm such Ian{$--
(&) in cases falling under rlausc (i) of ha: sub-$eqt ion,,
,he rate of ~.i&leen rupses pcr aCr.&;
t har g ill?-saction,
.. . ,
coatd.
..lr/ditian.a? A weer trim t rind
A ddir ional H'ater-Ccss,
--
tach crop grown
1 class soutcti of
wn on the lailti
ad an4 ~Uect&d
Ic to pay w&tcs-?ess
cm such Ian{$--
(&) 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.
? :?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, in 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 Assc~sI~~~I~~, Adcl t sot la1 Wilicr-c~:~~, Spccinl
hssc.xmcnt ;,II: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~lly 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) wh~rc 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, at the rate of eight rupees per acre for c~:cll crop
grown on such land,':. .
In 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~ction 3 (c)
.Addit io~zsl W?.ter-Gss,
(Ame~llln~e~~t) 4ct, 1477
deemec! to have come in .. . . ., . .
. . , ..
(~provicted that no special water-cess shall be l~vied or ccb])ec-
tyt! yn:[er this SL.C;~OII fo
of JL~I j7'1976",' : * , '
. t ,.
Scctian 1 1-R as $0 amended WAS finnlly ornl tted by section 5
oA.ibc T3.a Nqgu, Addi ticl!gl @~ssessment, kddit i0~r.1 wfc1.-
&<s, ~pec:al sScs5r?t$t ' and' s~cckf ' Wafer:cess (Afiinqment)
Act, 1980 (Tern'] Nbdb #it 39 of. 1981), 'wlfich was .de&&6
havecQmeintvfOrccr~n thelsc July 1976;' .
" r:
-
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
. :..
$2-t /f rki;t iorrn I Assessmer~ r (/r!, 11963 : T.N.
Ackfi~ioiz~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, was 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, or 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 pr~juc~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=gisl~turt 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 ~ecomc law within six months from the &tG gf
its intruduetion in the Legisla[ ura, the notification shall
tr, have eff~c~ on the cxpirarion of the said period of six q@ggthS?,,
rS
: 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
kdion (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 Or 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.
:.
~
ddi1:i~;al .Assessmen 1, u~d [ 1 963 : T.N. AC t 3 '
[15. $** *** *+*I
I Publication ol 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 expressed 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~ch 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 ioibw111 sto 15 wcs omitted by section 4 of the
. ,I .I +. C
Tami] ~,;jrt 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 ~ords 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) ~ct,
(Tamil Nadu Act ?2 of 1979.
*, '
- 4The words " or order" were omitted by' secilon ~(li)
the Tamil Nadta Additional Assessment and Additional Water-ee
(~mefidrnent) Act, 1972 (Tamil r\Jadu Acr 32 of 1972).
* flgw the Tam1 Nada Government -S&ett&-: ;
- -7
- +
" U
-
9'
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
1
~&!il.onol Assessmfnt altd [I963 : T. h.
A &it ionzrl bvater-Cess
(vi, cz lctiliitirg stamp duty chargeable ul~dr
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
tdLili~!;;: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
(tl) 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;] Fr3
-----
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
Ndu Additional Assessment,
Assessment and -Special Water-cess
wad r AC~ 39 of 1981), which was d
on the 1st July 1976 for the word
assessment or ~pecial wateras " which in tu
stituted for the words " or additional water of the 'Tamil Nadu Additiocal Assessment an
(hndment) 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
) my 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 uder 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~na 1 wzt er-cess due
ucl~ person under this Act.
Repeal.
Additio~ici$ Ai3es;jdje~:: <. ,:&:
Additional kVater- Ce~s
9
I
I
* 3
I
made bythis section have been
trigation Cess Act, 1865 (Tamil Nadu ,4c; Vli 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
il Nadu Act 15 of 3978), which was
e un the 1st July 39771.
his Act shall apply to the Kanyakumari luk of the Tlr1~nclv~11 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.-
-At0 11-Eshall appIy to the
the Shencuttah taluk of the
lease-hold villages specifi ~d in
In the said section, the figures and fetter [email protected]' were substi-
tuted for the figures and letter "1 1-E" by section 6 of the f amil
~adu Additional Assessment, Additional Watcr-cess, Special
Assessment and Special Water-cess (Amendment) Act, 1 977 (Tamil
~~du ~ct 15 of 1978), which was deemed to have come into force
., the 1st July 1977. Section 20-A as so amended was finslly
by sectio~~ 9 of the Tamil Kadu Aociirional Assessment, Additional Water .cess, Special Assessment and Special Water-cess
(~~e~dmed) Act, 1989 (Tamil h'adu Act 39 of 1981), which aas
deemed to have come into force on the 1st July 19i0.
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) ~ct.
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
~ct 13 of ! 9661, whiw was deemed to have come into form on the
27tb April 1966:-
66 10. Vidur Reservoir Project''.
I I
.:dfli/ ioiiof A.?se~s:~r e:?r all:' A~*Y',,~ f iorza/
IVste?-Ces~
S~EDULE 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~sti~ulecl by section
10 of the Tarnil Nadu Additio~~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 " \blii~li in turn were c'arlirr
substituted for the words, figures zr~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 (Pi.<~ii?~nt'~ Act 4 of 1976), which
came into force on the I st Jrlly 1976.
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 cqnal (Scheme) I'i.ljj~ci.
3. Krishnag~rl Reservoir Pruj~ct.
4. Chinnar Reservoir Project .
5. Lowe . T35avsni Projx~.
0. ~~~~~~biI~zIan~-Aliy~r 12ra;cc8.
7. Uppal' C,;at;~ voir FL~~GLI.
{I. Anlara ~sl hy :LesCrVOlr P,.tl jk'ct.
9. ~~~~a;~laldlkarai Reservoits 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. ~underi~allam 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 in R omilil:~ 1::
purarn district.
10. Gornukhinadhi Reservoir Project.
1 I . hlanimukt ha Nadhi Reiervoir Project.
12. Tazhudur (Wellington Reservoir) Prosct.
13. Vih R~s~L VO~L B~~j~i.i.''.
- ----______ ---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.
111
(2) It shall come into force on such date as the State Government may, by notification,
appoint.
Nadu 2. In the Tamil Nadu Additional Assessment and Additional Water-Cess Act, 1963 ~mendment of
t 8 of ,963. (hereinafter referred to as the principal Act), in section 2,- section 2. .
F
I (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 ( lo), the following clause shall be inserted, namely:-
"(1 0-A) "wet crop" includes paddy, sugarcane, betel, plantain, turmeric, elephant
yam, areca, limes, oranges, pomegranates and any other crop which is systematically
irrigated;".
Amendment 3. In section 5 of the principal Act, in sub-section (I),- of section 5.
( 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 Rupee; sixty per acre (Rupees one hundred and
fifty per hectare);";
(2) the provisos shall be omitted.
(By order of the Governor)
A. KRISHNANKUTTY NAIR.
Secretary to Government.
Law Depl'crrtnertt.
. -. - . . - ---- --.
1 1ll BY '1 Ill(. 0 lA110NY AN INN, ('I4IiNNAl
ON l~l~l1Al.1~ 01: '1'111: CiOVl,l<NMl~.N'~ 01.' l.:lMll, NA[)tl
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,
1963, the projects mentioned in items I to 11 shall be omitted.
(By order of the Governor)
A. KRISHNANKUTTY NAIR,
Secretary to overnment,
Law Dep rtment.
F
Short title and
Commence-
ment.
Amendment of
Schedule-I.