(1) Every wet zone, every Intermediary zone or every irrigated dry zone may consist of Block A, Block B, Block C, as classified below, namely: —
(a) Block A shall consist of contiguous Wet lands of class 1, class 2, class 3, or class 4;
(b) Block B shall consist of contiguous wet lands of class 5;
(c) Block C shall consist of contiguous wet lands o£ class 6;
(2) Dry lands shall be classified according to the corresponding class rates.
Explanation.—In this section, classes 1, 2, 3, 4, 5 and 6 shall refer to the respective classes under which the lands have been registered in the revenue records.
Blocks under ayacut Zone.
5. There shall be levied a betterment contribution on every hectare of land In any new ayacut in accordance with the rates specified in the Schedule:
Provided that no betterment contribution shall be levied on any land in any new ayacut under a notified work, the cost of which does not exceed seventy-five thousand rupees.
Levy of betterment contribution on the lands in the new ayacut SEC. 1] THE GAZETTE OF TNDIA EXTRAORDINARY H
6. (I) There shall be levied a betterment contribution on every hectare of land in any improved old ayacut in accordance with the provisions of this section:
Provided that no betterment contribution shall be levied on any land in any improved old ayacut under a notified work, the cost of which does not exceed seventy-five thousand rupees.
Levy of betterment contribution on lands in the improved old ayacut.
(2) The net expenditure on the notified work shall be ascertained by deducting from the gross expenditure on such work twenty times the annual increase in revenue, if any, from all the lands comprised in the improved old ayacut and in the new ayacut and the net expenditure as so ascertained shall be apportioned in the prescribed manner on all lands comprised in the improved old ayacut.
Explanation.—-The expression "annual increase in revenue" means the Increase in assessment and the increase in water-cess ascertained in the prescribed manner where such increase is as a result of the execution of the notified work.
(3) The betterment contribution shall, subject to a maximum of one hundred and twenty-five rupees per hectare, be one-third of the net expenditure per hectare of land apportioned under sub-section (2).