Vidhi Codex

Andhra Pradesh Water Tax Act, 1988

Andhra Pradesh Water Tax Act, 1988

Tax198816 sections

This Act regulates the levy and collection of water taxes on land receiving irrigation or aquaculture water from government sources in Andhra Pradesh. It applies to landowners whose properties fall under the "commendable ayacut" of these government irrigation projects. The legislation empowers the state government to charge fees for water usage, ensuring that the cost of maintaining and operating major and medium irrigation projects is recovered from the beneficiaries. By formalizing this taxation, the Act provides a structured financial mechanism to support the state's water infrastructure and agricultural development.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Power of the Government to levy and collect water tax
  4. 4. Notification of Government sources of irrigation
  5. 5. Determination of water tax
  6. 6. Appeal
  7. 7. Mode of payment of water tax
  8. 8. Water tax payable under this Act to be treated as Public revenue due upon the land
  9. 9. Revision
  10. 10. Exemption
  11. 11. Bar of Jurisdiction of Court
  12. 12. Act to override other laws
  13. 13. Power to make rules
  14. 14. Power to amend the Schedule
  15. 15. Repeal
  16. Schedule. Schedule (see section 3)

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