Amendment status not verified — confirm the current text below against the official source.
Power of the Government to levy and collect water tax - With effect on and from the date of commencement of this Act, the Government shall be entitled to levy and collect in respect of every land receiving water for 1 [Irrigation and Aqua-culture purposes] from any Government source of irrigation notified under section 4, for each fasli year at rates specified in the Schedule. Explanation:-For the purpose of levy of water lax under this section:- (i) all Government sources of irrigation classified as major and medium irrigation projects shall be regarded as category-I and all other Government sources of irrigation which supply water for a period of 2[not less than four months] in a year shall be regarded as category-II; and (ii) all lands whether classified as wet or dry or otherwise classified as irrigated wet or irrigated dry shall be regarded as dry. 3[(iii) ''Aqua-culture'' means, culturing of Prawn, fish or any other aquatic life in captivity, inside tanks, ponds, pens, or any other enclosures utilizing water from a Government source.]