Government Order (Ms.) No. 547, Abolition of Irrigation Betterment Levy, 2010
The Government of Tamil Nadu Revenue Department issued Government Order (Ms.) No. 547 on 20 October 2010, abolishing the irrigation betterment levy from Fasli year 1420. The order also waives irrigation betterment levy arrears that remained uncollected up to Fasli year 1419, but it does not abolish land tax.
What the order does
The Government of Tamil Nadu Revenue Department [Land Revenue 1(1)] issued Government Order (Ms.) No. 547 on 20 October 2010. It accepts the recommendation of the Land Tax Reform Committee and removes the irrigation betterment levy, also identified in the document as the Betterment Levy.
The decision is based on the stated policy that farmers should not bear a tax burden other than land tax. The document therefore deals specifically with the irrigation betterment levy and does not remove land tax itself.
Who is affected
Government Order (Ms.) No. 547 affects farmers and landholders who were liable for irrigation betterment levy or whose records showed unpaid amounts under that levy. It is also relevant to property buyers and professionals checking land revenue records, because an older entry for irrigation betterment levy may relate to an amount abolished or waived by the government.
The order was circulated to all District Collectors and senior authorities responsible for revenue administration, land administration, survey, land revenue settlement and land reforms. It was also copied to departments and authorities connected with public works, water resources, rural development, municipal administration, drinking water supply and finance.
Key provisions
Government Order (Ms.) No. 547 provides that:
- Irrigation betterment levy is abolished from Fasli year 1420.
- Irrigation betterment levy that remained uncollected up to Fasli year 1419 is waived.
- The abolition follows the recommendation of the Land Tax Reform Committee.
- The measure concerns irrigation betterment levy only. The document does not abolish land tax.
Background
The Government of Tamil Nadu had formed the Land Tax Reform Committee under the Principal Secretary and Commissioner of Revenue Administration after an announcement in the 2009-2010 financial statement. The committee was asked to consider simplifying the land tax assessment system, making suitable changes to village accounts and registers, and reforming the revenue settlement process known as Jamabandi.
The committee submitted reports to the government and recommended, among other reforms, abolition of the irrigation betterment levy. The government examined and accepted that recommendation through Government Order (Ms.) No. 547.
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
From which Fasli year was the irrigation betterment levy abolished?
The Government of Tamil Nadu Revenue Department abolished the irrigation betterment levy from Fasli year 1420.
Do I have to pay old irrigation betterment levy arrears?
Irrigation betterment levy that remained uncollected up to Fasli year 1419 was waived under Government Order (Ms.) No. 547.
Did Government Order (Ms.) No. 547 also abolish land tax?
No. The document removes the irrigation betterment levy only and does not abolish land tax.
Why did the government remove the irrigation betterment levy?
The government accepted the Land Tax Reform Committee's recommendation, based on the policy that farmers should not bear a tax burden other than land tax.
