section 4
Procedure to be followed before levying drainage cess :-(1) Before levying
The Andhra Pradesh (Non-Delta Area) Drainage Cess Act, 1986Tax198616 sections
Statutory text
the drainage cess in respect of any land, the Collector shall cause a consolidated notice for the entire period of five years mentioned in sub-section
- (1) of section 3 to be served upon the owner of the land requiring him to make payment for each year of such amount of the drainage cess and within such period as may be specified therein.
- (2) A notice under sub-section (1) may be served on the owner of the land in the manner prescribed.
- (3) A separate notice to the same effect shall be served in the prescribed manner on all persons known or believed to be the owners or interested in the lands specified in the notice so far as such service may be practicable.
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