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
(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)
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