45. Levy of betterment contribution.

Where the Government are of opinion that it is necessary to levy a betterment contribution, they may levy betterment contribution in accordance with the provisions of this Chapter from the owner of any land which, in their opinion, is benefited by any major irrigation work constructed or completed after the commencement of this Act and of any land benefited by an irrigation work declared to be a major irrigation work under the provisions of this Act, whether constructed before or after such commencement. 

Explanation :- A land shall be deemed to be benefited notwithstanding that the benefit is not enjoyed, provided such non-enjoyment is not due to any fault on the part of the .Government.