The Water Tax and Embankment Tax Rules, 2019.

These Rules are framed in exercise of the power conferred under subsection (a) of section 18 of the Water Tax and Embankment Tax Law, 2017. Rule 4 lays down the principles of levying water tax and embankment tax and Rule 5 mentions the period for annual water tax to be levied for the cultivation of crops using irrigated water. Rule 7 provides the procedures to be followed by the Township Water Tax and Embankment Tax Assessment Group. Rules 9 & 10 contain the process for collection of water tax and the charge for the electric pumping irrigation, and the embankment tax, respectively. Rules 20 to 24 provide for exemption and relief from tax owning to loss and damage to any farmland or crop due to flood, drought, pests or other non-preventable causes. Rule 29 pertains to tax refunds and Rule 32 allows for appeals from the decision of Township Water Tax and Embankment Tax Assessment Group.