English: - (1) The State Government shall levy a maintenance cess at rupees four per acre per annum on all lands in the area benefited by any irrigation work maintained by the State Government, the Tungabhadra Board or a 1¹[Zilla Panchayat or a Taluk Panchayat]¹ or other authority: 1. Substituted by Act 24 of 2000 w. e. f. 14.6.2000. Provided that where water is not made available for the use of any land benefited by an irrigation work for a period of not less than two consecutive years, the maintenance cess shall not be payable in respect of such land during the said period: Provided further that where the maintenance cess has been paid for any year in respect of which such cess is not payable under the preceding proviso the amount so paid shall be refunded or adjusted towards the liability to pay the cess in respect of any later year in which water is made available for the use of such land: ¹[Provided also that no maintenance cess shall be levied and collected under this sub-section in respect of any land in the area benefited by any irrigation work maintained by a Water Users Society ²[or Water Users Association]².]¹ 1. Inserted by Act 24 of 2000 w.
Kannada: - (1) ತುಂಗಭದ್ರಾ ಮಂಡಳಿ ಅಥವಾ '[ಜಿಲ್ಲಾ ಪಂಚಾಯಿತಿ ಅಥವಾ ತಾಲ್ಲೂಕು ಪಂಚಾಯಿತಿ]' ಅಥವಾ ಇತರೆ ಪ್ರಾಧಿಕಾರವು ನಿರ್ವಹಿಸುವ ಯಾವುದೇ ನೀರಾವರಿ ಕಾಮಗಾರಿಯಿಂದ ಪ್ರಯೋಜನ ಪಡೆಯುವ ಪ್ರದೇಶದಲ್ಲಿನ ಎಲ್ಲ ಭೂಮಿಗಳ ಮೇಲೆ ಪ್ರತಿ ಎಕರೆಗೆ ವಾರ್ಷಿಕವಾಗಿ ನಾಲ್ಕು ರೂಪಾಯಿಗಳಂತೆ ರಾಜ್ಯ ಸರ್ಕಾರವು ನಿರ್ವಹಣಾ ಉಪಕರವನ್ನು ವಿಧಿಸತಕ್ಕದ್ದು: 1. 2000ದ ಅಧಿನಿಯಮ ಸಂಖ್ಯೆ 24ರ ಮೂಲಕ 14.06.2000 ದಿಂದ ಜಾರಿಗೆ ಬರುವಂತೆ ಸೇರಿಸಲಾಗಿದೆ.