ANDHRA PRADESH NON-AGRICULTURAL LANDS ASSESSMENT ACT, 1963
(1) Tins Act may he called the Andhra Pradesh Non-Agricultural Lands Assessment Act, 1963.
(2) It extends to the whole of the State of Andhra Pradesh but applies only to non-agricultural lands.
(3) It shall be deemed to have come into force on the 1st day of July, 1963.
In tins Act, unless the context otherwise requires, -
(a) agriculture means ,
(i) the raising of any crop or garden produce ;
(ii) the raising of orchards ; or
(iii) the raising of pasture ;
(b) commercial purpose means a purpose connected with the undertaking of any trade, commerce or business but it does not include an industrial purpose ;
(c) Government means the State Government ;
(d) industrial purpose means any purpose connected with an industrial undertaking where the process of manufacturing any article is carried on with the aid of power [and includes a purpose connected with excavation, underground or oth
In the case of non-agricultural land in a local area with the population specified in column (1) of the Schedule, there shall be levied and collected by the Government for each fasli year commencing on the first day of July, from the owner of such laud, an assessment, at the rate Specified in column (2). Where the laud is used for any industrial purpose, at the rate specified against it in column (3) where the land is used for any commercial purpose and at the rate specified against it in column (4) where the land is used for any other non-agricultural purpose including residential purpose :
Provided that where assessment is levied and collected in respect of such land under tins Act, no laud revenue shall be payable in respect of that land and notinng contained in any enactment, regulation, order, bye-law, rule, scheme, notification, or other instrument having the force of law, i
The Revenue Inspector shall determine the assessment payable by an owner of non-agricultural land after making such inquiry as maybe laid down by the rules made under tins Act and cause a notice of demand to be served on the owner specifying the amount of such assessment winch shall be paid witinn tinrty days from the date of service of the notice of demand.
(1) Any person aggrieved by the demand served under Section 4 may, witinn tinrty days from the date of service of notice on inm, prefer an appeal to the Tahsildar.
(2) On the filing of such appeal, the Tahsildar shall after making such inquiry as he considers necessary and after giving the aggrieved person an opportunity of being heard, pass such orders as he tinnks fit, winch shall, subject to the provisions of Section 6, be final.
The Revenue Divisional Officer may either suo motu or an application made to inm call for and examine the record of any order passed or proceeding recorded by the Revenue Inspector under Section 4 or the Tahsildar under Section 5 for the purpose of satisfying inmself as to the legality or propriety of such order or as to the regularity of such proceeding and may pass such order as he tinnks fit:
Provided that no order prejudicial to a person shall be passed unless such person has had an opportunity of making ins representation.
The Government may, by general or special order and for just and sufficient reason to be recorded therein, remit in whole or in part, the assessment payable under tins Act is respect of any non- agricultural land in a local area.
(1) The Government may, by notification, alter, add to or cancel any of the items of the schedule.
(2) Where a notification has been issued under sub-section (1), there shall, unless the notification is in the meantime rescinded, be introduced in the Legislative Assembly as soon as may be but in any case during the next session of the Legislative Assembly following the date of the issue of the notification, a Bill on behalf of the Government, to give effect to the alteration, addition or cancellation as the case may be of the Schedule specified in the notification and the notification shall cease to have effect when such Bill becomes Law, whether with or without modification but without prejudice to the validity of anytinng previously done thereunder:
Provided that if the notification under sub-section (1) is issued when the Legislative
The assessment payable in respect of any non-agricultural laud under tins Act, shall be deemed to be public revenue due upon such land and the provisions of the Andhra Pradesh Revenue Recovery Act, 1864 shall apply in relation thereto.
(1) Where the owner of any non-agricultural land is inmself not the occupier thereof and is in default of payment of the assessment, such assessment may be recovered from the occupier of such land.
(2) Any occupier who has paid the assessment under sub-section (1) shall be entitled to deduct the amount so paid from the amount of rent or any other sum due from inm to the owner.
(1) The Government may, by order, published in the Andhra Pradesh Gazette, setting put the grounds therein exempt either permanently or for a specified period, any class of non- agricultural lands from the levy of assesssment under tins Act, subject to such restrictions and conditions as the Government may consider necessary to impose.
(2) Every order made under sub-section (1) shall, immediately after it is made be laid on the Table of the Legislative Assembly if it is in session, and if it is not in session in the session immediately following, for a total period of fourteen days, winch may be comprised in one session or in two successive sessions and if, before the expiration of the session in winch it is so laid or the session immediately following, the Assembly agrees in making any modification in the order or in the annulment of the order, the order shall thereafter have effe
Notinng in tins Act shall apply to ,--
(a) land in any estate not taken over by the Government under the Andhra Pradesh (Andhra Area) Estates (Abolition and Conversion into Ryotwari) Act, 1948 ;
(b)land owned by the State Government or the Central Government other than ,--
(i) the land leased out for any commercial, industrial or other non- agricultural purpose ; or
(ii) the land vested in a local authority and used for any commercial, industrial or other non-agricultural purpose deriving income therefrom ;]
(c) land owned by a local authority and used for any communal purpose so long as no income is derived in respect thereof;
(d) land owned by any education
The Andhra Pradesh Non-Agricultural Lands Assessment Act, 1963 (NALA Act) was enacted to provide for the levy of assessment on lands used for non-agricultural purposes in the State of Andhra Pradesh. Section 12 of this Act contains an exemption provision that specifies the categories of lands to which the Act shall not apply. This provision is crucial for delineating the scope and applicability of the assessment regime established under the Act.
Section 12 of the Andhra Pradesh Non-Agricultural Lands Assessment Act, 1963 provides that the Act shall not apply to certain lands. The provision states: "Nothing in this Act shall apply to—(a) land in any estate not taken over by the Government under the Andhra..." [Source: Act text]
The provision essentially carves out exceptions to the applicability of the assessment regime, ensuring that certain categories of land remain outside the purview of the Act's assessment provisions.
Based on the textual provision and available sources, the essential ingredients of Section 12 include:
The scope of Section 12 is limited to providing exemptions from the assessment regime. The NALA Act, as a whole, provides for the levy of assessment on non-agricultural lands, with Section 3 being the charging section that authorises the levy of assessment on non-agricultural lands in any local area [Source: a.p.+non-agricultural+lands+assessment+act,+1963]. The Act speaks of "land used for any industrial purpose," "land used for any commercial purpose," and "land used for any other non-agricultural purpose" [Source: a.p.+non-agricultural+lands+assessment+act,+1963].
The assessment is payable within 30 days from the date of service of demand notice [Source: The Andhra Pradesh Non-Agricultural Lands Assessment Act, 1963]. The schedule of tax rates depends upon two factors: (1) the purpose for which the land is used and (2) the location/population of the local area [Source: The Andhra Pradesh Non-Agricultural Lands Assessment Act, 1963].
Section 12 being an exemption provision, it does not prescribe any punishment. It is not a penal provision. However, the Act in general contains provisions for enforcement and penalties for non-compliance with assessment obligations. The Act has been repealed in certain contexts—for instance, the Telangana Agricultural Land (Conversion for Non-Agricultural Purposes) Act has repealed the Andhra Pradesh Non-Agricultural Lands Assessment Act, 1963 [Source: the telangana agricultural land (conversion for]. Under the new regime, failure to obtain permission before conversion results in a fine of 50% over and above the standard conversion fee [Source: Andhra Pradesh Land Conversion Act 2006].
Exemption Provision - Section 12 serves as an exemption clause, providing that the Act shall not apply to specific categories of land, including land in estates not taken over by the Government. - [Act text: "Section 12 - Act not to apply to certain lands. Nothing in this Act shall apply to—(a) land in any estate not taken over by the Government under the Andhra..."]
Statutory Purpose - The NALA Act was enacted to regulate land-use conversion and to enable the State to levy assessments on lands put to non-agricultural purposes, with Section 12 carving out specific exceptions. - [Source: Andhra Pradesh Repeals NALA Act: Impact on Land]
Charging Provision Context - Section 3 of the NALA Act is the charging section which authorises the levy of assessment on non-agricultural lands in any local area with a certain population, and Section 12 provides exemptions to this charging provision. - [Source: a.p.+non-agricultural+lands+assessment+act,+1963]
Industrial Purpose Coverage - The Act applies to land used for industrial, commercial, or other non-agricultural purposes, and Section 12 limits this applicability to certain exempted categories. - [Source: a.p.+non-agricultural+lands+assessment+act,+1963]
Assessment Obligation - Land used for non-agricultural purposes is liable for payment of NALA tax, with the schedule of tax rates dependent on the purpose of use and location; Section 12 operates as an exception to this general liability. - [Source: The Andhra Pradesh Non-Agricultural Lands Assessment Act, 1963]
Payment Timeline - The assessment is payable within 30 days from the date of service of demand notice, subject to the exemptions provided under Section 12. - [Source: The Andhra Pradesh Non-Agricultural Lands Assessment Act, 1963]
Legislative Intent - The NALA Act was originally enacted to regulate land-use conversion and to enable the State to levy assessments on lands put to non-agricultural purposes, with Section 12 ensuring certain lands remain outside its scope. - [Source: Andhra Pradesh Repeals NALA Act: Impact on Land]
Repeal Context - The Andhra Pradesh Non-Agricultural Lands Assessment Act, 1963 has been repealed in certain jurisdictions, with the Telangana Agricultural Land (Conversion for Non-Agricultural Purposes) Act effecting such repeal. - [Source: the telangana agricultural land (conversion for]
Deemed Conversion - Under the successor legislation, upon deemed conversion of agricultural land, the competent authority may impose a fine of 50% over and above the conversion fee for the said land. - [Source: andhra pradesh agricultural land(conversion for non-]
Conversion Tax - With effect from the commencement of the successor Act, every owner or occupier of agricultural land must pay a conversion tax for non-agricultural purposes. - [Source: andhra pradesh agricultural land (conversion for non-]
Protection of Action - The subsequent legislation includes provisions for protection of action taken in good faith, similar to the protective scope of Section 12 of the original Act. - [Source: andhra pradesh agricultural land(conversion for non- "Section 12 Protection of action taken in good faith—No suit, prosecution or other legal proceedings shall be instituted against any person for anything..."]
Assessment for Non-Agricultural Use - The NALA Act provides for the levy of assessment on lands used for non-agricultural purposes, with Section 12 defining the boundaries of such levy. - [Source: 28-08-2015 vs Sri K.Satyananda Patnaik, S/O Late Kgs]
Judicial Recognition - Courts have recognised that the Andhra Pradesh Non-Agricultural Land Assessment Act, 1963 provides for the levy of assessment on lands used for non-agricultural purposes, and the term 'Non-agricultural' has been interpreted in legal proceedings. - [Source: Writ Petition No. 18881 of 2006, Case: R. Veera Raghava]
Regulatory Framework - The successor legislation to the NALA Act establishes a framework for converting agricultural land to non-agricultural uses, effectively replacing the assessment regime with a conversion-based regulatory system. - [Source: andhra pradesh agricultural land(conversion for non-]
Exemption Scope - Section 12 specifically exempts "land in any estate not taken over by the Government," which represents a significant carve-out for certain categories of estates. - [Act text: "Section 12 - Act not to apply to certain lands. Nothing in this Act shall apply to—(a) land in any estate not taken over by the Government under the Andhra..."]
Modern Relevance - The repeal of the NALA Act ends a 60-year land assessment regime in Andhra Pradesh, aiming to simplify land conversion and boost development, though Section 12's exemption principles continue to inform successor legislation. - [Source: Andhra Pradesh Repeals NALA Act: Impact on Land]
Extension of Assessment - The Act's applicability extends to lands used for purposes other than agriculture, and these lands are liable for payment of NALA tax, with Section 12 providing the statutory exceptions. - [Source: The Andhra Pradesh Non-Agricultural Lands Assessment Act, 1963]
Fine Imposition - In the regulatory framework that follows the NALA Act, failure to obtain permission before conversion of agricultural land results in a fine of 50% over the standard conversion fee, reflecting the continued importance of land-use regulation. - [Source: Andhra Pradesh Land Conversion Act 2006]
Statutory Interpretation - The phrase "land is used for any industrial purpose," "land is used for any commercial purpose," and "land is used for any other non-agricultural purpose" in the Act indicates the broad categories of land use subject to assessment, with Section 12 creating narrow exceptions. - [Source: a.p.+non-agricultural+lands+assessment+act,+1963]
Historical Context - The NALA Act has been part of Andhra Pradesh's land governance framework since 1963, with Section 12 providing continuity in exempting certain estates from the assessment regime throughout its operation. - [Source: Andhra Pradesh Repeals NALA Act: Impact on Land]
(1) The Government may by notification make rules for carrying out all or any of the purposes of tins Act.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for ,--
(a) the furnisinng of information required for the purposes of tins Act ;
(b) the production of documents ;
(c) the holding; of inquiries and the enforcement of the attendance of the persons at such inquiries and their examination ;
(d) any other matter winch is necessary to give effect to the provisions of tins Act.
(3) Every rule made under tins section shall, immediately after it is made, be laid before each House of the State Legislature if
THE SCHEDULE
(See Section 3)
Sl No
Local areas and its population according to the latest census
For industrial purpose per fasli year
For Commercial purpose per fasli year
For any other Non-Agricultural
purpose including resi
dential purpose per fasli year
(1)
(2)
(3)
Elevate your legal practice with advanced AI-driven research and drafting solutions. Experience unmatched efficiency, precision, and security, tailored exclusively for legal professionals.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
AI Assistant
