section 3
Insertion of new section 3A
The Andhra Pradesh (Krishna, Godavari and Pennar Delta Area) Drainage Cess (Amendment) Act, 1991Tax19916 sections
Statutory text
After section 3 of the Principal Act the following section shall be inserted, namely:- 3A. Where any person who is liable to pay drainage cess under this Act, desires to pay the drainage cess for four fasli years commencing from the first day of July, 1991 in one lumpsum, he may do so on or before the 30th day of June, 1991 at the rates specified in the schedule as amended by the Andhra Pradesh (Krishna, Godavari and Pennar Delta Area) Drainage Cess (Amendment) Act, 1991 and the person so paying the cess shall be entitled to a rebate of sixteen per centum on the total amount payable by him for the four fasli years aforesaid:
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