Bare Act

The Andhra Pradesh Land Revenue (Additional Wet Assessment) Act, 1975

This Act regulates the taxation of irrigated agricultural lands in the state of Andhra Pradesh. It applies to landowners, known as pattadars, whose wet lands are watered by government irrigation sources like canals or public reservoirs. The law matters because it dramatically increases the financial burden on these farmers by doubling their existing land revenue tax, and subsequently adding further surcharges. While it provides a system for landowners to appeal tax assessments and claim tax relief if their crops fail, it also blocks civil courts from challenging these tax rates, directly threatening the financial livelihoods of many local agricultural families.

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