The Tamil Nadu Irrigation (Voluntary Cess) Act, 1942
The Tamil Nadu Irrigation (Voluntary Cess) Act, 1942, Act 13 of 1942, is a State law that lets the State Government levy an annual cess for maintaining certain irrigation and drainage works serving ryotwari tracts in the State of Tamil Nadu, but only where the registered holders of not less than two-thirds of the lands served want it. The Act defines the irrigation and drainage works covered, says the cess must be determined and administered under rules, and bars Civil Courts from questioning the validity or rate of a cess levied under it.
What this law does
The Tamil Nadu Irrigation (Voluntary Cess) Act, 1942, Act 13 of 1942, is a State law for maintenance funding of certain irrigation and drainage works serving ryotwari tracts in the State of Tamil Nadu.
It allows the State Government to levy an annual cess from all registered holders of lands served by a particular work, but only when registered holders of not less than two-thirds of the lands served by that irrigation or drainage work desire it.
Who it affects
This law mainly affects:
- registered holders of land not included in an estate, where the land is registered in the revenue accounts of Government
- owners or holders of lands served by a covered irrigation work or drainage work
- people in ryotwari tracts served by Government owned, Government controlled, or Government maintained irrigation or drainage works
The Act says that an "estate" has the same meaning as in the Tamil Nadu Estates Land Act, 1908.
What works are covered
The Act covers irrigation works and drainage works as defined in it.
Irrigation work includes:
- canals, channels, tanks, wells and reservoirs used for supply or storage of water
- connected embankments and structures, other than escape channels
- certain lakes and natural collections of water not situated in an estate or on lands held by registered holders
- lands, buildings, machinery, fences, gates and other erections used for those irrigation works
- certain rivers and natural streams, and all rivers so far as they are navigable
Drainage work includes:
- natural or artificial channels for discharge of waste or surplus water
- works connected with or auxiliary to those channels
- escape channels from an irrigation work
- dams, weirs, embankments, sluices, groins and works for protection from flood or erosion
Key points for landholders
- The cess is voluntary in origin, because it depends on the desire of registered holders of not less than two-thirds of the lands served by the work.
- Once levied, the annual cess may be collected from all registered holders of lands served by that work.
- The rate is fixed by the State Government from time to time, but it cannot exceed the maximum rate agreed to by registered holders of not less than two-thirds of the lands served.
- The cess must be determined and administered in the manner prescribed by rules made under the Act.
- The Act does not affect the rights and obligations of registered holders of lands served by any work to which the Tamil Nadu Compulsory Labour Act applies.
- A Civil Court cannot consider or decide any question about the validity or rate of a cess levied under this Act.
Rules under the Act
The State Government may make rules to carry out the purposes of the Act. The rules may cover:
- how applications from registered holders are to be submitted to the State Government
- how the desire of registered holders is to be ascertained where land has two or more registered holders
- how any cess under the Act is determined and administered
Rules made under the Act are to be published in the Fort St. George Gazette.
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 the Government impose this cess without support from landholders?
No. The Tamil Nadu Irrigation (Voluntary Cess) Act, 1942 says the State Government may levy the cess only when the registered holders of not less than two-thirds of the lands served by the irrigation or drainage work so desire.
If enough landholders agree, who has to pay the cess?
The Act says the annual cess may be levied from all the registered holders of lands served by that work. So the levy is not limited only to the persons who asked for it.
What kinds of water works are covered by this law?
The Act covers certain irrigation works and drainage works, including canals, channels, tanks, wells, reservoirs, escape channels, dams, weirs, embankments, sluices, groins, and certain lakes, rivers and natural streams, where they fall within the definitions in the Act.
Can I challenge the validity or rate of this cess in a Civil Court?
No. The Tamil Nadu Irrigation (Voluntary Cess) Act, 1942 says no Civil Court has authority to consider or decide any question as to the validity or rate of any cess levied under it.
