The Andhra Pradesh (Non-Delta Area) Drainage Cess Act, 1986

The Andhra Pradesh (Non-Delta Area) Drainage Cess Act, 1986

Tax198616 sections

The Andhra Pradesh (Non-Delta Area) Drainage Cess Act, 1986 provides for the levy and collection of a temporary drainage fee on agricultural lands situated outside delta zones in Andhra Pradesh. Under this law, the state government collects revenue to establish a dedicated fund for constructing, upgrading, and maintaining essential drainage and flood control infrastructure. Affected landholders receive prior notice and have access to formal appeal mechanisms and tax reductions during financial distress. Ultimately, this legislation ensures sustained funding to prevent waterlogging, protect farmland, and enhance agricultural productivity across non-delta regions of the state.

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