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THE ANDHRA
PRADESH NON-AGRICULTURAL LANDS ASSESSMENT ACT, 1963
(Act
No. 14 of 1963)
[
Received the assent of the Governor on
An Act to provide for the levy of assessment
on lands used for non-agricultural
purposes.
Be it enacted by the Legislature of the State of
1. Short title, extent, application and commencement:—
(1)
This Act, may be called the Andhra Pradesh Non-Agricultural
Land Assessment Act, 1963.
(2)
It extends
to the whole of the State of
only to non-agricultural lands.
(3)
It shall be
deemed to have come into force on the 1st day of July,
1963.
CASE
LAW
Constitutional validity of the Act -
Classification of non - agricultural lands on the basis of population. Assessment of tax - Mode of - Stated. A. Venugopala
Raovs. State, 1970 APHN 315.
2. Definitions:—
In this Act, unless the contest otherwise
requires:—
(a) 'agriculture' means—
(i) the raising of any crop of 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
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 searching
for, or obtaining a
mineral has been or is being carried on;
Explanation:— In this
clause, "power" means electrical energy or any other form of energy which is
mechanically transmitted and is not generated by human or animal agency;
(e)
'land revenue'
includes Dhar Khas,
ground-rent or other similar tax
payable to the Government;
|
(f) |
'Local area'
means the area within the jurisdiction of the Municipal Corporation of
'Mandal
Revenue Officer' means the Mandal Revenue Officer in whose jurisdiction the land or part thereof
is situate and includes
any officer empowered by the Revenue Divisional Officer to exercise the powers and perform the functions
of a Mandal Revenue Officer under this 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) |
|
(i) |
'notification' means
a notification published in the Andhra Pradesh Gazette, '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, inrespect of which the word is
used, or damages on 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 his own account or as agent, or trustee, guardian, manager 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 which 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 that Government
for any commercial, industrial or other non-agricultural
purpose; and (ii) a local authority, if the land is vested
in the local authority
and used for any commercial, industrial or other non-
|
(k) |
agricultural
purpose deriving income therefrom; 'Revenue Divisional Officer' means the
Revenue Divisional Officer in
whose Jurisdiction the non-agricultural land or a part thereof
- - -
1. Ins. by Act 8 of 1994, dt.
- - -
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 this Act.
(1) '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 this
Act.
CASE
LAW
Sees. 2(j), 3 and 12 (as amended by Act 28
of 1974 with effect from
Section
2(i) 3,10 and Section 12 (b)
- Definition of "owner" and "occupier" of Lands - State Governments' power to assess and
demand tax under the Act. Petitioner,
Reshtriya ispat Nigam Ltd.,
- - -
1. Omitted by Act 8 of 1994 (w.e.f.
- - -
Section 2(d) - Industrial
Purpose - Meaning of - Activity of Generation of electrical energy falls within the meaning of Industrial purpose.
However, activity of merely receiving of electricity generated at some other
place and transmitting the same
through a sub-station does not amount to process of manufacturing any article with the aid of power
and it is not an 'Industrial purpose'.
Reduction of voltage is not industrial purpose. Power Grid Corporation of India Ltd., Secunderabad
vs. State ofA.P., 1997 (1)
ALT 134 (DB).,
Sections 2 (j),
3 and 4 - Demand Notices issued in Form 11, under Section 4 of the Act to the petitioner relating to tax
for Assessment years 1976 to 1994 and
1995-96. Petitioner, a Government of India undertaking.
Government of Andhra Pradesh handed
over possession of the land in question to the petitioner in 1971-72. M/s.
Section 2(l)(a) and Constitution of India, Sch.
VII, ListI, Item 18, 45 and 54 and Mines and Minerals
(Regulation and Development) Act, 1957 - Sec.2(l)(d) as amended including the mining operation
within the definition - Not ultravires. The Associated Cement Companies Ltd., Mancherial
us. Gout. oJA.P. & another. 1982 (2) ALT 20 (NRC) = AIR 1983 A.P. 234.
Sections 2 (j) and 3 and Constitution of
Sees. 2 (a), (b), (d) and (g) and 3 and Schedule - Levy of
Non-agricultural Land Assessment
- Land alienated to petitioner company at its request for establishing cement factory, i.e., for industrial purpose. 'Word used'
occurring in charging Section 3 and Schedule. Meaning of- It means land not
only actually used but also meant to be
used or set apart for being used or even readily available for use. Non-agricultural land assessment is leviable on entire land alienated to petitioner
company for industrial purpose and not merely on actual
area of land occupied by cement
factory consisting of buildings wherein machinery was installed, godown, electrical rooms, workshop, substation,
Laboratory, Time Office, security post
and other buildings.
AIR
1983 A.P. 234 ; AIR 1983 A.P. 239 (DB) Division Bench Judgment in W.P. 290 of 1965 dated 22-4-1970 (Unreported)
overruled to the extent of the word "used".
S. V. Cement Ltd. us. Revenue Divisional
Officer, Nandyal and others; 1993 (2) ALT 32 = 1993 (1) An. W.R. 529 = 1993 (2) APLJ 47
(F.B.).
3. Levy of assessment on
non-agricultural land:—
(1) 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 land, an assessment,
at the rate specified in column (2) where the land 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 is 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 this Act, no land revenue
shall be payable in respect of that land and nothing
contained in any enactment, regulation, order, by-law, rule, scheme,
notification, or other instrument having the force of law, in operation
immediately before the commencement of this 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 things done
or omitted to be done before the commencement of this Act;
Provided further that any amount payable on
such land at the commencement of this 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 this Act, is less than the
land revenue payable on such land, the land revenue alone shall be payable on that land.
CASE
LAW
Section 3 - Tax leviable on non-agricukural land - In order to levy the tax it is necessary that there should be a finding that the land is being
used for non-agricultural purpose i. e., industrial or commercial purpose. The use of the
land should be "in presenti".
Interpretation of the expression "used". Interpretation
of the High Court that it includes the
wider meaning of'meant to be used' or 'set apart for being used'. Such interpretation improper -
Interpretation of Statutes. Taxing statute requires strict construction.
Nothing to be read into it - Order of the High Court set aside regarding
interpretation aforesaid - Appeal allowed. Federation of Andhra Pradesh Chambers ofCommercie and Industry and others etc. vs. State of
Sec. 3 - Levy Assessment is to be for each fasli year. Food Corporation of
Sec. 3 - Food
Corporation of
Section 3 and
Major Port Trusts Act, 1963 - Board of
lands assessment. Boardof Trustees for the VisakhapatnamPortTrustus.
State qfA.P.1 (1999) 6 SCC 78 = 1999 (5) ALT 11.3 (
Sees. 3, 4 and 12, A.P.
Non-Agricultural Lands Assessment Rules, Rule 3 and Mines and Minerals (Regulation and Development) Act, 1957 (67 cf 1957), Sec.4
- Lease granted for mineral bearing lands under the Mines and Minerals (R & D) Act. State has no legislative
competence to levy tax on such lands. Authorities acting under NALA Act
cannot assess and collect the tax on such lands
unless it is one of the terms of the lease deed itself that such tax is liable to be paid by the lessee. Lease deed in the case
has no such stipulation. Impugned
demand notice and orders passed confirming the illegal demand are quashed. M/s. TheK.C.P.Ltd.,RamakrishnaCements, Macherla,
GunturDist. vs. State of
Sec. 3 - In the case on hand, assessment is made for each fasli
separately, though demand is raised
for 14 years. Claim for any particular year not barred. No error in the reasoning of the High Court -
Appeal dismissed. Food Corporation of
Sec. 3 - Is the charging section which empowers the Government to
collect assessment from the 'owner' of the land. Petitioner's contention that he is not the 'owner' and therefore not liable to pay the assessment. Contention rejected petitioner held 'owner' - No merit in the
Writ Petitions - Dismissed. M/s. Hindustan Cables Ltd. vs. Gout. qfA.P.; 1997 (3) An.W.R. 146 (DB).
Sections 3 and 4 - Petitioners land, of about 20, 535sq. mts. is covered by bushes, shurbs and unwanted vegetation, and
hence not assessable under the Act, as contended by the petitioner. Whether the
land is waste land requires enquiry.
If it is assessed, it can be adjusted in the subsequent assessment. Hence matter rermitted
to the Mandal Revenue Inspector for enquiry and proper assessment - Petition allowed accordingly. Central Ware housing Corporation vs. Revenue Divisional Officer, Nizamabad
and others; 1997 (2) An.WR 422-{DB).
Sections
3, 4 and 10 - Notice of Demand - A.P. Non-Agricultural Lands Assessment Rules, 1963, Rule 3-Form No. 1 notice
- Issuance of demand notice without
enquiry - Not proper. Petitioner took on lease non-agricultural lands from the Visakhapatnam Port Trust for
construction and installation of oil storage tanks and distribution installation. Demand notice for the
earlier faslis set aside by this Court in W.P.No. 3658/95. Just after pronouncement of judgment in said W.P. respondent issued the
impugned notice on 21 -7-1995 for the
next fasli.
Non-Agricultural Lands Assessment Act 1963, Sections 3 and 4. Cast on obligation on owner of the land to
pay assessment. Non-Agricultural Lands Assessment Rules 1963 - Rule 3. Rule 3 not confined to owner.
Section 2(i) requires
notice to be sent to "occupier" of the land. Non-Agricultural Lands Assessment Act, 1963, Section 10. "Occupier"
of land liable for payment of Assessment. Registered Lease - Deed - Under Clause (2) of the
Lease-Agreement, petitioner has
undertaken to pay the assessment. Rule 3 not complied with in the instant case. Hence impugned notice dt. 21-7-1995is quashed. Howeverthe Mandal
Revenue Inspector can issue fresh show cause notice receive objections consider the same and pass appropriate orders -
Writ Petition 'allowed accordingly.' Indian Oil Corporation Ltd., Marketing Division, VisakhaTerminal,
Sections 3 and 4 - Section 3 is charging section and Section 4 speaks
about determination of asessment
and issue of demand notices. The Central Government is the "owner" of the Land not the
petitioner, which is not the lessee thereof. Having regard
to Section 12(b) such land cannot be assessed under Section 3 of the NALA Act. Impugned demand notices
quashed - Writ Petitions allowed; RashtriyalspatNigamLimited, Visakhapatnamvs. StateofA.P. andothers; 1997 (2)An.W.R.690(D.B.).
Sections 3 and 4 - Levy of cess along with
Assessment under the NALA Act, - whether sustainable
in Law ? Andhra Pradesh Rayons Limited vs. The Revenue
Divisional Officer, Sub-Collector, Par/cat,
Warangal District; 1998 (2) An.W.R. 350 (D.B.).
Sections 3, 4, 5 and 6 - Mandal Revenue Inspector assessed the land of petitioners to tax u/Sec. 4 of the Act - Tax
paid. Subsequently Mandal Revenue Inspector purported to reassess and issued notice to petitioners. Questioned on the ground that
under Section 4 of the NALA Act, there is no power for the Mandal Revenue Inspector to reassess the tax on the
ground that part of the land had
escaped assessment. Provisions of Sections 3, 4, 5 and 6 of the Act considered. M/s. lOLLimited
(Formerly known as Indian OxygenLtd.) vs. Mandal Revenue Officer, Balanagar
Mandal,
Sees. 3 and 4 and Rules made thereunder
- Assessment of tax on non-agricultural
lands. Levying of and determination - No limitation fixed for
qualification of such tax. Demand for tax made by an order
collectively for some years and
not for each fasli year separately. Not unreasonable and not barred by time. Food
Corporation of
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 this Act and cause a notice of demand to be served on the owner specifying the amount
of such assessment which shall be paid within thirty days
from the date of service of the notice of demand.
CASE LAW
Levy of tax on
non-agricultural lands and collection of cess by
Municipalities are different from one
another. M/s. Patel & Co. vs. R.D.O., Khammam; 1995 (1) ALT
255 (DB).
Sections
4 and 6 and A.P. Non-Agricultural Lands Assessment Rules, Rules 3 and 4 - Revised demand notices. Principles of natural justice -
Issue of revised demand notices for payment
of tax on non-agricultural lands situated in municipal area without giving opportunity to the holders of those lands
to file objections for the proposed enhanced
assessment. Violative of principles of natural justice - Impugned notices laible to be quashed. M/s.
Patel & Co. vs. R.D.C., Khammam, 1995 (1) ALT255 (D.B.).
Section
4 and Rules 3 and 4 of the Rules under the Act - Notice of proposed assessment
merely affixed to a mill - Not a valid notice. Revenue Inspector has no power
for making reassessment. M/s. AndhraSteelRe-rollingMills,
Guntakal vs.
Revenue Inspector, Guntakal, 1991 (1) ALT 116=
1990(2) LS/372= 1991 (1) APLJ337.
Section
4 - Levy of non-agricultural assessment tax - Where the population of village in which sub-station from which
electricity generated at some other place is merely
being transmitted is less than 10,000 and where such activity is not an industrial purpose, assessment of tax under
the Act on the land in which such
activity is being carried on not legal. Power Grid Corporation of India
Ltd., rep. by its Deputy GeneralManager, Shri Y.P. Batra, Secunderabad us. State ofA.P., 1997(1) ALT 134 (D.B.)= 197 (1) L.S. 1.
Section 4 - There is no power conferred under the NALA Act on the
assessing Authority viz., Mandal
Revenue Inspector to reopen the assessment or to reassess the person in respect of non-agricultural land
owned by him. Order for reopening
Assessment without - Jurisdiction - Quashed - However, the Revenue Divisional Officer the Revising Authority can
suo motu revise the order
under Section 6 of the Act. M/s. IOL Limited
(Formerly known as Indian Oxygen Ltd.) vs. Mandal Revenue Officer; 1998 (2)An.W.R. 723
(D.B.).
5. Appeal:—
(1)
Any person
aggrieved by the demand served under Section 4
may within thirty days from the date of
service of notice on him,
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 thinks fit, which shall, subject
to the provisions of
Section 6, be final.
CASE
LAW
Sections 5 and 6 and A. P. Land Revenue Act, 1317 F. - NALA was enacted
for levy of assessment on lands used for
non-agricultural lands. It is a self-contained Code.
Land Revenue Act was enacted to amend and consolidate orders and Regulations relating to land revenue. Under Sec. 6 of NALA, RDOhas revisional
jurisdiction on the orders passed by the appellate authority. Such a revisional order when attained finality cannot be reopened
by the Joint Collector by exercising
his revisional powers under Sec. 166-B (2) of the
Land Revenue Act. The order of Joint Collector is a nullity - Cannot be
sustained. Voltas Ltd. vs. Jt. Collector, Medak, 2001 (2) ALT 269 (DB)=2001
ALT (Rev.) 165.
6. Revision:—
The Revenue Divisional Officer may either suo motu or on an application made to him 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 himself as to the legality of propriety of such
order or as to the regularity of such
proceeding and may pass such order as he thinks fit:
Provided that no order prejudicial to a person shall be passed
unless such person has had an opportunity
making his representation.
CASE
LAW
Section 6 Proviso - Jurisdictional lapse of
quasi-judicial authority. Demand of
differential non-agricultural land tax made by Mandal Revenue Officer on the objection of Audit Wing of
Accountant-General's Office and on the administrative
directions of superior officers. Not legal and without jurisdiction - He is
an appellate authority and has no power to reopen assessment already made and revise the demand. Impugned demand set aside -
Revenue Divisional Officer who is
the revisional authroity
can proceed in the matter afresh by issuing show cause notice to assessee disclosing reasons
and basis for the proposed revision and
pass orders after giving opportunity to assessee to
make representation uninfluenced by
audit obj ection and
instructions of Superior Officers. Assessment and revision of tax are quasi-judicial functions. Administrative
directions in discharge of such
functions cannot be countenanced. Y. Ratish vs. TheMandal Revenue
Officer, Nellimerla, VizianagaramDist;
1995 (l)An.WR 492 (DB).
Sec.6 and A.P. Non-Agricultural Lands Assessment Rules, Rule 4 -
Revised Assessment - Demand notices issued defective.
Some officer signed in between two seals of R.D.O.
and M.R.O.
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 this Act in respect of any non-agricultural land in a local area.
1[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 anything
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 within 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 this 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
this section.
- - -
1. Subs, bv Act 8 of 1993 (w.e.f.
- - -
9. Assessment recoverable as public revenue:—
The assessment payable in respect of and non-agricultural land under this 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.
10. Recovery from occupier of non-agricultural land in certain
cases:—
(1)
Where the
owner of any non-agricultural land is himself 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 him to the
owner.
CASE
LAW
Section 10 - Liability to pay tax - Liability is on owner or lessee - Sec.2(i) -Definition of occupier.
Section 2 (j) - Definition of owner - In the instant case Government is owner - Petitioner not lessee
- Hence levy of tax unauthorised. Hindustan Zinc Visakhapatnam us. R.D.O. Visakhapatnam, 1989 (1) ALT
611 = 1989 (l)APLJ 557.
11. Power to exempt:—
(1)
The
Government may, by order, published in
the Andhra
Pradesh Gazette, setting out the grounds
therein exempt either
permanently or for a specified period, any
class of non-agricultural
lands from the levy of assessment under this
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 which
may be
comprised in one
session or in two successive
sessions and if, before the expiration of the
session in which 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
maybe, so however, that any such modification
or annulment
shall be without prejudice to the validity of
anything previously
done under that order.
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 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
does not exceed one hundred square metres.
CASE
LAW
Section 12(c) - Tax on non-agricultural land - Exemption from -
Agricultural Market Committee is a local authority. Market Committee does not
detract from the character of being
a local authority merely by the fact that it does not consist of elected members. Its land put to use for
communal purpose. Such land exempt
from tax under NALA Act if no income is derived therefrom.
However, if any income is being
derived from any part of such land, tax is leviable
to such extent. No factual data or details available
to find out whether petitioners-Market Committees are deriving income from any part of the land in their
possession. Directions therefore given to
Mandal Revenue Officers concerned to decide the said issue after enquiry. Demand for tax made in violation of
mandatoiy procedural requirements. Till final
decision is taken on the issue, directions given not to enforce tax under the
Act pursuant to demand notices issued
without holding enquiry under the NALA Rules. Agircultural Market Committee, Punganur and
others vs. MandalReuenue Officer, Punganur
Mandal, Chittoor District and others; 1999 (6) ALT 49 (D.B.).
Sees. 12, 2(j) and 3 (as amended by Act 28 of 1974 w.e.f.
285 has no application. Provisions of the Act are
not ultra vires. A company registered under the Companies Act is a
distinct legal entity other than the legal entity or entities that hold its shares. The company being the owner of
the demised land is liable to pay non-agricultural
assessment on it. The State Government
is entitled to levy non-agricultural assessment upon the said land subsequent to
Section 12 (d) - Charitable institution -
What is - Criteria - Hyderabad Race Club. Not a
'Charitable Institution' and not exempt from tax.
Sec. 12 (d) - Land held by a religious institution is exempt from
payment of tax. The
Section 12(d) and A.P. (Telangana Area) Public Societies Registration
Act, 1350 Fasli. Dr. B.R. Ambedkar
Education Society vs. Revenue Divisional Officer,
13. Power to make rules:—
(1)
The
Government may, by notification make rules for carrying
out all or any of the purposes of this Act.
(2)
In
particular and without prejudice to the generality or the
foregoing power, such rules may provide for—
(a)
the
furnishing of information required for the purposes of
this 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 which is necessary to give effect to the
provisions of this Act.
(3) Every rule made under this section shall,
immediately after it is
made, be laid before each House of the
State Legislature if it is
not in session, in the session
immediately following for a total
period of fourteen days which may be
comprised in one session
or in two successive sessions, and if
before the expiration of the
session in which 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 anything
previously done under that rule.
1 [THE
SCHEDULE
(See Section 3)
|
Local
areas and its population
according to the latest census • |
Rates of assessment per Sq. Metre of land used |
||
|
For industrial purpose per Fasli Year |
For Commercial purpose per
Fasli Year |
For any other Non-Agricultural purpose including residential |
|
|
|
|
|
purpose per Fasli Year |
|
(1) |
(2) |
(3) |
(4) |
|
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 |
5 Paise |
|
4. Local area with a population exceeding 50,000 but not exceeding 2 lakhs |
75 Paise |
75 Paise |
1 5 Paise |
|
5. Local
area with a population exceeding
2 lakhs |
100 Paise |
100 Paise |
20 Paise] |
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1. Subs, by Act 8 of 1994 (w.e.f.
- - -