Andhra Pradesh Water Tax Act, 1988 (Act No. 11 of 1988). Country/Territory India Territorial subdivision Andhra Pradesh Document type Legislation Date 1988 (1997) Source FAO, FAOLEX Long titleAn Act to provide for rationalisation of levy and collection of water tax in the state of Andhra Pradesh and for matters connected therewith or incidental thereto. Subject Water Keyword Access-to-justice Aquaculture Governance Irrigation Tax/levy Water charges Geographical area Asia, Asia and the Pacific, Indian Ocean, South Asian Seas, Southern Asia Abstract This Act empowers the government to levy and collect tax in respect of every land receiving water for irrigation and aquaculture purposes from any government source of irrigation notified under section 4 of the Act. The government sources of irrigation are classified into 2 categories, the major and medium irrigation projects shall be regarded as category-I and all sources which supply water for a period of not less than four months in a year shall be regarded as category-II. The rates of water tax for each category and type of crop are mentioned in the schedule of the Act. The government is empowered to exempt the enforcement of this Act, if it will cause hardship in any case or cases, either permanently or for a specified period. Full text English Website www.indiacode.nic.in