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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 title
An 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