Penalty

1. (1) If any agricultural land has been put to non-agricultural

purpose without

9[Payment of Conversion Tax] as required under section 3, the the land shall be deemed to have been converted into non-agricultural purpose.

1. (2) Upon such deemed conversion, the competent authority shall impose a fine of 50% over and above the conversion tax for the said land specified under section 4 in such manner as may be prescribed.
2. (3) The owner or occupier of the land shall pay the fine so imposed under Sub- Sub-Sections (1) and (2) in such manner as may be prescribed. . In Section 3 sub-section (6) along with the proviso is omitted by Act No. 13 of 2018, Sec.2. . sub-section (7) added by the Act No. 32 of 2020, Section 2. .The word “tax” substituted for the word “fee/fees” wherever it occurs, by Act No. 16 of 2012, Sec.4. . The expression “3%” substituted in place of expression “9% ” by Act No. 13 of 2018, Sec.3. . The proviso added by Act No. 16 of 2012, Sec.2. .The words “Greater Hyderabad Municipal Corporation” is omitted by Act No. Act No. 13 of 2018, Sec.3. .The expression “2% ” substituted for the expression “5%” by Act No. 13 of 2018, Sec.3. .The words substituted by Act No. 13 of 2018, Sec.4. .The words “Payment of Conversion Tax” substituted for the words “obtaining the permission” by Act No. 13 of 2018, Sec.5.
3. (4) Any 5[tax] or penalty which remains unpaid after the date specified under sub-section (2) for payment, shall be recoverable as per the provisions of the Andhra Pradesh Revenue Recovery Act, 1864.