Primary law, Tamil Nadu land law
The Bhavani Reservoir Irrigation Cess Act, 1933
The Bhavani Reservoir Irrigation Cess Act, 1933, Tamil Nadu Act No. XVI of 1933, received the assent of the Governor on twenty-fifth April 1933 and of the Governor-General on fifteenth May 1933, and came into force on twenty-third May 1933. It authorises the State Government to levy a water cess on land permitted to receive irrigation from the Bhavani Reservoir, even when reservoir water is not actually used, and the supplied text reflects later amendments and adaptation orders.
What the law governs
The Bhavani Reservoir Irrigation Cess Act, 1933 applies to land whose irrigation from the Bhavani Reservoir is allowed by or under orders of the State Government. It does not apply to land that, when the Act came into force, was already entitled to irrigation from the Bhavani river or another source belonging to or constructed by or on behalf of the Government.
The law was enacted to make payment of water cess obligatory for permitted land, whether reservoir water is taken or not.
Who may be affected
The Bhavani Reservoir Irrigation Cess Act, 1933 may affect registered holders, owners and buyers of land covered by a reservoir irrigation permit. A permit remains in force until cancelled and binds both the registered holder and the owner of the land for the time being.
A buyer examining affected land should therefore check whether a permit exists, what irrigation conditions it contains and whether any water cess liability applies.
Main provisions
The Bhavani Reservoir Irrigation Cess Act, 1933 provides that:
- Water cess may be levied every fasli on all land permitted to be irrigated from the reservoir, whether or not it is actually irrigated with reservoir water.
- Cess cannot be levied unless a permit has been issued for the land and remains in force.
- Permit conditions may cover the irrigation period, permitted crops and the source through which water may be taken.
- The stated maximum rates are twenty rupees per acre for cotton, fifteen rupees per acre for paddy, and seven rupees and eight annas per acre for millets. For another permitted crop, the rate may be notified by the State Government.
- In specified circumstances, a permit may require payment of a fee and compliance with other prescribed terms.
Challenging a permit or levy
The Bhavani Reservoir Irrigation Cess Act, 1933 allows a registered holder to apply to the district Collector for cancellation or modification of a permit within three months after it is served or tendered. Grounds may include the cess rate, unsuitable water or lack of advantage in irrigating the land. An appeal against the Collector's order may be made to the Board of Revenue within three months.
Civil courts generally cannot consider disputes about the cess rate, liability to pay or permit orders. The stated exceptions include claims by someone who is neither the registered holder nor owner, and claims that the land already had an excluded irrigation entitlement when the Act commenced.
Source caution
PRS Legislative Research states that its copy has not been independently verified and advises readers to consult the relevant state department, latest government publication or gazette notification for authoritative text.
This summary is generated from the source document to help you find what is relevant. The PDF above is authoritative. For advice on your own property, use LandLens One or speak to a qualified professional.
Common questions
Can water cess be charged if I do not actually use water from the Bhavani Reservoir?
Yes. Land permitted to be irrigated from the reservoir may be charged water cess every fasli even if reservoir water is not actually used, provided a permit has been issued and remains in force.
Does a Bhavani Reservoir irrigation permit continue to affect the land after an ownership change?
Yes. A permit remains in force until cancelled and binds both the registered holder and the owner of the land for the time being.
How can a registered holder challenge a permit?
The registered holder may apply to the district Collector for cancellation or modification within three months after the permit is served or tendered. An appeal against the Collector's order may be made to the Board of Revenue within three months from the order.
Can I take a dispute about the water cess to a civil court?
Civil courts generally cannot hear disputes questioning the cess rate, liability to pay or a permit order. The law preserves limited claims, including where the claimant is neither the registered holder nor owner, or where the land already had a qualifying irrigation entitlement when the Act commenced.
