( 1 ) THE petitioners in these writ petitions are holders of agricultural lands in the Dist of Shimoga. In these writ petitions, they have questioned the notices of demand served on them under the provisions of the Karnataka irrigation (Levy of Betterment Contribution and Water Rate) Act, 1057 (hereinafter referred to as the 'act'), calling upon them to pay water rate as determined by the Tahsildar under Rule 4 (1) of the Karnataka irrigation (Levy of Water Rates) Rules, 1965 (hereinafter referred to as the 'rules' ). The lands held by the petitioners are wet lands on which wet crops are, grown with the aid of water belonging to Govt. S. 10 of the act authorises the levy of water rate. It reads as follows :"10. Levy of water rate- (1) Whenever- (a) {b) water is supplied, made available or used for purpose of irrigation or any other purpose from any work belonging to, or constructed by, or or on behalf of the Government; and (c) water from any such work, by direct flow, percolation or by indirect flow, percolation, drainage from or, through adjoining land irrigates any land under cultivation or flows into a reservoir and thereafter by direct flow or porcolation or by indirect flow,

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