Primary law, Tamil Nadu land law
The Tamil Nadu Land Revenue and Water-Cess (Surcharge) (Repeal) Act, 1967
The Legislature of the State of Tamil Nadu enacted the Tamil Nadu Land Revenue and Water-Cess (Surcharge) (Repeal) Act, 1967, Tamil Nadu Act Number 12 of 1967, which received the Governor's assent on 8 September 1967 and repeals the Madras Land Revenue and Water-Cess (Surcharge) Act, 1965. The text was later amended by the Tamil Nadu Adaptation of Laws Order, 1969 and the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969 to replace references to Madras with references to Tamil Nadu. The supplied record lists 1 January 1967 as the effective date, but the reproduced Act says it is deemed to have commenced on an illegible day in July 1966.
What the Act does
The Tamil Nadu Land Revenue and Water-Cess (Surcharge) (Repeal) Act, 1967, Tamil Nadu Act Number 12 of 1967, repeals the Madras Land Revenue and Water-Cess (Surcharge) Act, 1965, Madras Act 34 of 1965. The repeal is the only substantive change stated in the supplied text.
The Act was enacted by the Legislature of the State of Tamil Nadu. It received the Governor's assent on 8 September 1967 and was first published in the Fort St. George Gazette on 13 September 1967.
Who may be affected
The Tamil Nadu Land Revenue and Water-Cess (Surcharge) (Repeal) Act, 1967 may matter to a landowner, buyer or professional examining whether a surcharge was payable under the repealed 1965 Act. It may also be relevant when reviewing older land revenue or water cess records that refer to Madras Act 34 of 1965.
The supplied text does not say that land revenue or water cess itself was abolished. It identifies only the 1965 legislation concerning a surcharge as repealed. It also does not provide any rate, refund process, assessment procedure or property transaction requirement.
Key provisions
The Tamil Nadu Land Revenue and Water-Cess (Surcharge) (Repeal) Act, 1967 provides that:
- Its short title is the Tamil Nadu Land Revenue and Water-Cess (Surcharge) (Repeal) Act, 1967.
- The Madras Land Revenue and Water-Cess (Surcharge) Act, 1965 is repealed.
- The reproduced statutory text says the repeal is deemed to have come into force on a day in July 1966, but the day is not legible in the supplied copy.
- The supplied document record separately gives 1 January 1967 as the effective date. Readers needing the precise commencement date should consult the authoritative gazette or the relevant state authority.
Later terminology changes
The Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969, replaced references to Madras and the State of Madras with references to Tamil Nadu and the State of Tamil Nadu. These changes update the name used in the legislation.
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
Does this Act abolish land revenue and water cess in Tamil Nadu?
The supplied text does not say that land revenue or water cess was abolished. It repeals only the Madras Land Revenue and Water-Cess (Surcharge) Act, 1965.
Which earlier law was repealed?
The Tamil Nadu Land Revenue and Water-Cess (Surcharge) (Repeal) Act, 1967 repeals the Madras Land Revenue and Water-Cess (Surcharge) Act, 1965, Madras Act 34 of 1965.
When did the repeal take effect?
The supplied record lists 1 January 1967 as the effective date. However, the reproduced statutory text says it is deemed to have commenced on an illegible day in July 1966, so the authoritative gazette should be checked for the precise date.
Why does the document refer to both Madras and Tamil Nadu?
The Tamil Nadu Adaptation of Laws Order, 1969 and the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969 replaced references to Madras with references to Tamil Nadu.
