ANDHRA PRADESH NON-AGRICULTURAL LANDS ASSESSMENT ACT, 1963
14 of 1963
27th August, 1963
An Act to provide for the levy of assessment on lands used for 11 on-agricultural purposes. Be it enacted by the Legislature of the State of Andhra Pradesh in the Fourteenth Year of the Republic of India as follows :--
Section 1 Short title, extent, application and commencement
(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.
Section 2 Definitions
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 otherwise where any operation for the purpose of searcinng for, or obtaining a mineral has been or is being carried on;
Explanation : In tins Clause, "power" means electrical energy or any other form of energy winch is mechanically transmitted and is not generated by human or animal agency;]
(e) 'Land revenue' includes Dhara Khas, ground-rent or other similar tax payable to the Government ;
(f) 'local area' means the area witinn the jurisdiction of the Municipal Corporation of Hyderabad, a Municipality or any other area winch is recognised as a village in the revenue accounts of the Government ;
[(ff) 'Mandal Revenue Officer' means the Mandal Revenue Officer in whose jurisdiction the land or part thereof is situated and includes any officer empowered by the Revenue Divisional Officer to exercise the powers and perform the functions of a Mandal Revenue Officer under tins Act;]
(g) 'non-agricultural land' means land other than the land used exclusively for the purpose of agriculture, but does not include the land used exclusively for ,--
(i) cattle sheds ;
(ii) hay-ricks ;
(h) 'notification' means a notification published in the Andhra Pradesh Gazette ;
(i) 'occupier' includes ,
(1) any person for the time being paying or liable to pay to the owner rent, or any portion of the rent, for the non- agricultural land or, for the structure constructed on such land, or part of such land or structure, in respect of winch the word is used, or damages oa account of the occupation of such land, structure or part ; and
(2) a rent-free occupant ;
(j) 'owner' includes any person for the time-being receiving or entitled to receive, whether on ins own account or as agent, trustee, guardian, manager or receiver, for another person or for any religious, educational or charitable purpose, rent or profits for the non-agricultural land or for the structure constructed on such land, in respect of winch the word is used '[and also includes in respect of the land owned by the State Government or the Central Government ,--
(i) a lessee, if the land has been leased out by the Government for any commercial, industrial or other non-agricultural purpose ; and
(ii) a local authority, if the laud is vested in the local authority and used for any commercial, industrial or other non-agricultural purpose deriving income there from ;]
(k) 'Revenue Divisional Officer' means the Revenue Divisional Officer in whose jurisdiction the non-agricultural land or a part thereof is situated and includes any officer not below the rank of a Revenue Divisional Officer empowered by the Government to exercise the powers and perform the functions of the Revenue Divisional Officer under tins Act ;
(l) 'Revenue Inspector means the Revenue Inspector in whose jurisdiction the non-agricultural land or a part thereof is situate and includes any officer empowered by the Revenue Divisional officer to exercise the powers and perform the functions of a Revenue Inspector under tins Act ;
(m) [***]
Section 3 Levy of assessment on non-agricultural lands
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, in operation immediately before the commencement of tins Act relating to the assessment, levy and collection of land revenue on non- agricultural land shall apply in respect of that land, except as respect tinngs done or omitted to be done before the commencement of tins Act :
Provided further that any amount payable on such land at the commencement of tins Act, towards the arrears of land revenue may be recovered under the provisions of the Andhra Pradesh Revenue Recovery Act, 1864.
Explanation: Where the land is used for any industrial or commercial purpose and also for any other non-agricultural purpose, such land shall be assessed at the rates specified in column (2) or column (3) of the Schedule as if it were used solely for any industrial or commercial purpose, as the case may be.
(2) Notwithstanding anything contained in sub-section (1) where the assessment leviable on any non-agricultural land under tins Act is less than the land revenue payable on such land, the land revenue alone shall be payable on that land.
Section 4 Determination of assessment and issue of demand notice
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.
Section 5 Appeal
(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.
Section 6 Revision
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.
Section 7 Remission
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.
Section 8 Power to amend Schedule
[
(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 Assembly is in session, such a Bill shall be introduced in the Legislative Assembly during that session:
Provided further that where for any reason a Bill as aforesaid does not become law witinn six months from the date of its introduction in the Legislative Assembly, the notification shall cease to have effect on the expiration of the said period of six months.
(3) All references made in tins Act to the Schedule shall be construed as relating to the Schedule as for the time being amended in exercise of the powers conferred by tins ."]
Section 9 Assessment recoverable as public revenue
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.
Section 10 Recovery from occupier of non-agricultural land in certain cases
(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.
Section 11 Power to exempt
(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 effect only in such modified form, or shall stand annulled, as the case may be so, however, that any such modification or annulment shall be .without prejudice to the validity of anytinng previously done under that order.
Section 12 Act not to apply to certain lands
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 educational, charitable or religious institution ;
'[(e) land used exclusively for residential purpose where its extent do not exceed one hundred square metres.]
Section 13 Power to make rules
(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 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, both Houses agree in making any modification in the rule or in the annulment of the rule, the rule shall thereafter have effect, only in such modified form or shall stand annulled, as the case may be, so however that any such modification or annulment shall be without prejudice to the validity of anyting done under that rule.
SCHEDULE THE SCHEDULE
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)
(4)
(5)
1.
Local area with a population of 10,000 and less
50 paise
--------
--------
2.
Local area with a population exceeding 10,000 but not exceeding 15,000
50 paise
25 paise
--------
3.
Local area with a population exceeding 15,000 but not exceeding 50,000
50 paise
50 paise
5paise
4.
Local area with a population exceeding 50,000 but not exceeding 2 lakhs
75 paise
75 paise
15 paise
5.
Local area with a population exceeding 2 lakhs
100 paise
100 paise
20 paise]
RULE:
ANDHRA PRADESH NON-AGRICULTURAL LANDS ASSESSMENT RULES, 1963
ANDHRA PRADESH NON-AGRICULTURAL LANDS ASSESSMENT RULES, 1963
Rule 1 Short Title
These rules may be called the Andhra Pradesh Non-Agricultural Lands Assessment Rules, 1963.
Rule 2 Definitions
In these rules, unless the context otherwise requires,-
(a) 'Act' means the Andhra Pradesh Non-Agricultural Lands Assessment Act, 1963;
(b) 'Section' means a section of the Act;
(c) 'Form' means form appended to these rules.
Rule 3 Powers of Revenue Inspector
In making an enquiry under Section 4 of the Act, the Revenue Inspector shall have power ,--
(a) to issue a notice in Form I calling upon any person liable to pay assessment under the Act to furnish such information or produce such document or documents as are required for determining the assessment; and such person shall furnish such information as is required of him or produce or cause to be produced such document or documents on a date fixed by the Revenue Inspector. In default without sufficient cause to do so, the rate of assessment prescribed in the Schedule to Section 3 of the Act shall be levied on that land; and
(b) to enter upon, inspect, measure the land and do such act or acts as are necessary for the determination of the area liable to the assessment under the Act.
Rule 4 Assessment
After completing the enquiry, the Revenue Inspector shall determine the assessment payable by the owner of occupier of the land and prepare a demand in Form II appended to these rules and cause it to be served on such owner or occupier of the land in the manner hereinafter prescribed specifying clearly the amount and the date before which it shall be paid as laid down in Section 4 of the Act.
Rule 5 Assessment recoverable as land revenue
On receipt of the notice of demand, the owner or the occupier of the land shall pay or cause to be paid, the amount specified in the demand in Form 11 within thirty days from the date of receipt of the demand failing which the amount shall be recovered as arrears of land revenue.
Rule 6 Time and Mode of payment
The assessment charged under Rule 4 may be paid either along with the other land revenue, if any, due from the individual, if the payment of such land revenue falls due, within the period of thirty days referred to in Rule 5 or separately to the Village Munsif or Patwari or Mali Patel, as the case may be, who shall pass a receipt in the form prescribed for the payment of such land revenue, clearly specifying the area, the amount and the purpose for which it is paid.
Rule 7 Appeal
Every appeal to the Tahsildar under Section 5(1) of the Act shall be accompanied by an authentic copy of die demand appealed against and such appeal shall be duly stamped with a Court-fee lable of Rs. 1.
Rule 8 Service of Notice
The service of any notice or demand issued under the Act or under these rules shall be effected in any one of the following ways, namely :--
(a) by delivering it, or tendering it to the person concerned or his agent or to any adult member of his family, after obtaining the acknowledgment on the duplicate ;
(b) by affixing a copy of the notice or demand at his last known place of residence or place of business ;
(c) by sending it by registered post, acknowledgment due.
APPENDIX 1
Form 1 NOTICE FOR ATTENDANCE AND PRODUCTION OF DOCUMENTS
form I
[See Rule 3 (a)]
NOTICE FOR ATTENDANCE AND PRODUCTION OF
DOCUMENTS
To
Sri._________________
______________Village
Whereas it is
proposed to hold an enquiry under Section 4 of the Andhra Pradesh
Non-Agricultural Lands Assessment Act,
1963 ;
And whereas
your attendance is necessary in connection with the said enquiry;
And whereas there
is credible information that you have in your possession or under your control
the documents noted below* which are relevant to the said enquiry;
Your are hereby
requi red to appear in person or by authorised representative and produce or
cause to be produced, the said documents or give such evidence,
before
the undersigned on___________at_________and, in default, without
sufficient
cause, appropriate assessment prescribed in the schedule to Section 3 of the
Act will be levied
Revenue Inspector
(*Specify the documents)
Form 2 Notice of Demand under Section 4 of the Andhra Pradesh Non-Agricultural Lands Assessment Act, 1963
form II
(See Rule 4)
Notice of
Demand under Section 4 of the Andhra Pradesh Non-Agricultural Lands Assessment
Act, 1963.
To
Sri..
..Village
Take
notice that you are assessed to assessment under the Andhra Pradesh
Non-Agricultural Lands Assessment Act,
1963 the lands
held by you in the
Village
of__________ Taluk ____________ District __________ for F
as shown
under
Name Survey No. Use to which Non- Agricultural of the if any or the land in land assessment Village boundaries Col. 3 is put determined by the Total or Town or House Extent as determined R.I. on land in demand No. by the R.I. CoL3 (1) (2) (3) (4) (5) (6)
Your are
further informed that the above assessment shall bepayablewithin thrity days
from the date of service of this notice
and in default of payment within the said
period, the amount shall be recovered as arrears of land revenue.
Station :
Date:
Revenue Inspector |
