MADRAS IRRIGATION CESS ACT, 1865

Preamble - THE MADRAS IRRIGATION CESS ACT, 1865

THE MADRAS IRRIGATION CESS ACT, 1865

[Act No. 7 of 1865]

PREAMBLE

An Act to enable the Government to levy a separate cess for the use of water supplied for irrigation purposes in certain cases.

Whereas, in several districts of the Madras Presidency, large expenditure out of Government funds has been, and is still being incurred in the construction and improvement of works of irrigation and drainage, to the great advantage of the country and of proprietors and tenants of land; and whereas it is right and proper that a fit return should, in all cases alike, be made to Government on account of the increased profits derivable from lands irrigated by such works;

It is enacted as follows:-

 

Section 1 - Power to levy water cess in addition to assessment on land

[1] [[2] [(1)  (a) Whenever water is supplied or used for purposes of irrigation from any river, stream, channel, tank or work belonging to, or constructed by or on behalf of, the Crown, and

(b) whenever water from any such river, stream, channel, tank or work, by direct flow or percolation, or by indirect flow, percolation or drainage from or through adjoining land, irrigates any land under cultivation, or flows into a reservoir and thereafter, by direct flow or percolation, or by indirect flow, percolation or drainage from or through adjoining land, irrigates any land under cultivation, and in the opinion of the Revenue Officer empowered to charge water-cess, subject to the control of the Collector and the Board of Revenue, such irrigation is beneficial to, and sufficient for the requirements of, the crop on such land, it shall be lawful for the State Government before the end of the revenue year succeeding that in which the irrigation takes place [3][to levy at pleasure a separate fee for such water (hereinafter referred to as the water-cess)] and the State Government may prescribe the rules under which and the rates of which such water -cess shall be levied, and alter or amend the same from time to time:

Provided that where a zamindar or inamdar or any other description of landholder not holding under ryotwari settlement is by virtue of engagements with the Crown entitled to irrigation free of separate charge, [4][no water-cess] under this Act shall be imposed for water supplied to the extent of this right and no more:

[5] [Provided further that zamindar or inamdar or any other description of landholder not holding under ryotwari settlement shall be liable to pay the water-cess under this Act except to the extent to which he is entitled to irrigation free of separate charge under the first proviso. ]

Provided also that 1[no water-cess shall be leviable under this Act, in respect of water supplied or used for the irrigation of land held under ryotwari settlement which is classified and assessed as wet, unless the land be irrigated] whether voluntarily or involuntarily and whether wholly or in part.

(i)       from any source hereinafter mentioned, not being a source which has been assigned by the Revenue Authorities or adjudged by a competent Civil Court as the source of irrigation of such land; or

 

(ii)      from any source assigned or adjudged as aforesaid in respect of such lands otherwise than in accordance with any notification or order of the State Government or of any authority subordinate to them, regulating or specifying the time, method and conditions of supply of water for the irrigation of such land from such source and the number of crops which may be irrigated on such land with such supply, free of separate charge. ]

[6] [(2) For the avoidance of doubt it is hereby declared that water-cess leviable under this Act is not a tax on land but is a free for the water supplied or used for the irrigation of land.

 

Section 1A - Rules for the recovery of water-cess from the land holder and the ryot

[7] [(1) [8][In respect of water supplied or used for the irrigation of land included in an estate the water-cess due under this Act shall notwithstanding anything contained in the Madras Revenue Recovery Act, 1864, be leviable in accordance with the such rules as the Government may, after previous publication, prescribe in that behalf.

(a)      from the landholder; or

 

(b)      from the ryot; or

 

(c)      in shares from both

(2) ??The amount payable by a landholder or a ryot under this Act shall be a first charge upon his interest in the land.

[9] [(3) x x x x]

(4) ??Nothing contained in this section shall affect the rights and liabilities of the landholder and ryot inter se under any contract, express or implied, in regard to the payment of water-cess.

 

Section 1B - Rules to have effect as if enacted in the Act

[10] [(1-B). All rules made under this Act shall have effect as if enacted in this Act. ]

 

Section 2 - Water-cess how recoverable

Arrears of water-cess payable under this Act shall be realised in the same manner as arrears of land-revenue are or may be realised by law in the Madras Presidency.

 

Section 3 - Indemnification for acts done before passing of Act

No action or other proceeding shall be had or taken, or be sustainable against any officer for anything done by him previous to the passing of this Act, in or relating to, the imposition or levying of such water-rates heretofore imposed or levied with the sanction of the (State Government).

[11] [x x x x]