The Tamil Nadu (Additional Assessment and Additional Water-Cess) Act, 1963
The Tamil Nadu (Additional Assessment and Additional Water-Cess) Act, 1963, Act 8 of 1963, is a State law that provides for levying additional assessment and additional water cess on certain lands in Tamil Nadu. It applies to landholders and other persons liable to pay land revenue on specified categories of land, especially wet land and land irrigated from classified sources. The source text also notes appended amendments, 40 of 2002 and 39 of 2003.
What this law does
The Tamil Nadu (Additional Assessment and Additional Water-Cess) Act, 1963, Act 8 of 1963, is a State law made to levy additional assessment and additional water cess on certain lands in the State of Tamil Nadu. The Act says it may be called the Tamil Nadu (Additional Assessment and Additional Water-Cess) Act, 1963, and that it is deemed to have come into force on the 1st day of July 1962.
The source text also states that amendments are appended, 40 of 2002 and 39 of 2003.
Who it affects
The Tamil Nadu (Additional Assessment and Additional Water-Cess) Act, 1963 affects people who hold land under ryotwari settlement and others who are liable to pay land revenue under listed abolition and conversion laws.
It refers to:
- landholders under ryotwari settlement
- persons liable to pay land revenue under the Tamil Nadu Estates (Abolition and Conversion into Ryotwari) Act, 1948
- persons liable under the Tamil Nadu Inam Estates (Abolition and Conversion into Ryotwari) Act, 1963
- persons liable under other listed Tamil Nadu land abolition and conversion laws named in the text
Land and irrigation covered
The Tamil Nadu (Additional Assessment and Additional Water-Cess) Act, 1963 uses revenue records and settlement records to identify the land and irrigation status.
Key terms mentioned in the text include:
- fasli year
- first class source of irrigation
- second class source of irrigation
- inam land
- wet land
- single-crop wet land
- compounded double-crop wet land
- double-crop wet land
- settlement notification
The text says these wet land categories are to be understood as registered in the revenue records of the Government.
Main charging provisions in the text
The source text sets out that:
- for land under a first class source of irrigation, the Government levies and collects additional water cess for every fasli year
- for wet land under the fourth or fifth class source of irrigation, the Government levies and collects additional assessment for every fasli year from the landholder
- there are maximum per acre per fasli year limits in the text for some categories of single-crop wet land, compounded double-crop wet land, double-crop wet land, and certain dry or manavari registered lands
- the text also deals with land cultivated with one crop only and land cultivated with more than one crop
Why this matters for buyers and owners
If you own, buy, or advise on agricultural or revenue-assessed land in Tamil Nadu, this law matters because it can add extra land-based charges depending on the land classification, irrigation source, and crop pattern recorded in revenue records. Whether it affects a particular property depends on how the land is registered and whether land revenue or water cess is payable under the categories named in the Act.
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
What is the main purpose of the Tamil Nadu (Additional Assessment and Additional Water-Cess) Act, 1963?
The Act was made to provide for the levy of additional assessment and additional water cess on certain lands in the State of Tamil Nadu.
Who can be liable under the Tamil Nadu (Additional Assessment and Additional Water-Cess) Act, 1963?
The text says it applies to landholders holding land under ryotwari settlement and also to certain persons liable to pay land revenue under listed Tamil Nadu abolition and conversion laws.
Does the Tamil Nadu (Additional Assessment and Additional Water-Cess) Act, 1963 only apply to wet land?
No. The text clearly refers to wet land categories, but it also mentions land registered as dry or manavari in the accounts of the Government in the provisions on additional water cess.
How do I know whether my land classification matters under the Tamil Nadu (Additional Assessment and Additional Water-Cess) Act, 1963?
The text relies on how land is registered in the revenue records of the Government, including whether it is single-crop wet land, compounded double-crop wet land, double-crop wet land, dry, or manavari, and on the class of irrigation source.
