The Tamil Nadu Irrigation (Levy of Betterment Contribution) Act, 1955
The Tamil Nadu Irrigation (Levy of Betterment Contribution) Act, 1955, Act 3 of 1955, is a primary law of the State of Tamil Nadu, effective from 1 January 1955, that allows a betterment contribution to be levied on certain lands benefiting from government irrigation or drainage works. The Act received the Governor’s assent and was first published in the Fort St. George Gazette on 16 March 1955. The supplied document contains amendments and notes that Amendment Act 46 of 2000 is appended.
What the law governs
The Tamil Nadu Irrigation (Levy of Betterment Contribution) Act, 1955 governs contributions from land that benefits from the execution of notified government irrigation or drainage works. It applies in the State of Tamil Nadu and covers both newly irrigated land and existing irrigated land receiving a significant improvement.
The law defines irrigation works broadly. They include government owned or controlled canals, channels, tanks, wells, reservoirs, ponds, spring ponds, madugus, rivers, natural streams and connected structures. Drainage works include channels for waste or surplus water, escape channels, dams, weirs, embankments, sluices, groynes and government works protecting land from floods or erosion. Sewage removal works are excluded.
Lands that may be affected
The Tamil Nadu Irrigation (Levy of Betterment Contribution) Act, 1955 identifies two main categories:
- A new ayacut includes land brought under irrigation after previously being waste or unirrigated, using water from a government irrigation source because of a notified work.
- A new ayacut also includes land changed from single crop irrigation to double crop irrigation because of a notified work.
- An improved old ayacut includes land receiving a more adequate or better assured irrigation supply.
- An improved old ayacut may also include land substantially relieved from harmful submersion or water stagnation.
- Mere repair or restoration of an existing work to its original condition after decay or injury does not create an improved old ayacut.
Land can be treated as benefited even when the benefit is not enjoyed, if that non-enjoyment results solely from the action or inaction of persons interested in the land.
Liability and administration
The Tamil Nadu Irrigation (Levy of Betterment Contribution) Act, 1955 treats the land holder as the person liable to pay public revenue due on the land. Its provisions cover:
- Identification of new ayacut zones and blocks.
- Levy on new ayacut and improved old ayacut lands.
- Exclusion of certain lands in specified cases.
- Levy by an authorised officer and a right of appeal.
- Recovery of contribution as an arrear of land revenue.
- Timing and mode of payment, rebates, reimbursement and apportionment.
- Exemptions and government rule-making powers.
A notified work is an irrigation or drainage work executed on or after 1 January 1947 and notified by the district Collector in the District Gazette. The supplied text does not state the contribution rate.
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 my land be charged if a government irrigation project brings it under irrigation?
Yes. Land previously left waste or under unirrigated cultivation may form part of a new ayacut if it is brought under irrigation from a government source because of a notified work.
Does changing from single crop to double crop irrigation count as a benefit?
Yes. Land may be treated as part of a new ayacut when a notified work changes it from single crop irrigation to double crop irrigation using water from a government source.
Can betterment contribution arise from ordinary repairs to an existing irrigation work?
Mere repair or restoration of an existing irrigation or drainage work to its original state after decay or injury does not make land an improved old ayacut.
Who is treated as the land holder for payment purposes?
The land holder is generally the person liable to pay the public revenue due on the land. The Act also contains a specific proviso for certain kanamdars and customary verumpattamdars in the territory covered by the Malabar Tenancy Act, 1929.
