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Section 25: Levy of irrigation cess by local authority

The Kerala Irrigation and Water Conservation Act, 2003State Act of Kerala · Act 31 of 2003

(1) A local authority may, with the previous sanction of the Government, levy an annual irrigation cess on lands benefited by minor irrigation works executed by it.

(2) The rate of irrigation cess levied under sub-section (1) shall be fixed by the Government from time to time:

Provided that the rate of irrigation cess fixed under sub-section (2) shall in the case of minor irrigation works, not more than the rate at which irrigation cess is levied by the Government on lands benefited by medium irrigation works executed by the Government.

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(3) Where there has been failure of crops in any area, the local authority concerned may by resolution make an exemption or reduction in rate in respect of the irrigation cess leviable under this section on any land within their jurisdiction.

CHAPTER VI OBTAINING MATERIALS IN EMERGENCIES

Where this provision sits

ActThe Kerala Irrigation and Water Conservation Act, 2003
Section25
Marginal noteLevy of irrigation cess by local authority
JurisdictionState of Kerala
StatusIn force as published by the source

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