The Andhra Pradesh Water Tax Act, 1988.
**THE ANDHRA PRADESH WATER TAX ACT, 1988**


**ACT No. 11 OF 1988**


**ARRANGEMENT OF SECTIONS**


**SECTIONS**


1. Short title, extent and commencement
2. Definitions
3. Power of the Government to levy and collect water tax
4. Notification of Government sources of irrigation
5. Determination of water tax
6. Appeal
7. Mode of payment of water tax
8. Water tax payable under this Act to be treated as Public revenue
due upon the land

9. Revision

10. Exemption
11. Bar of Jurisdiction of Court
12. Act to override other laws
13. Power to make rules
14. Power to amend the Schedule
15. Repeal


-----

**THE ANDHRA PRADESH WATER TAX ACT, 1988**


**ACT No. 11 OF 1988**


(20[th] April, 1988)


**AN ACT TO PROVIDE FOR RATIONALISATION OF LEVY AND COLLECTION**


**OF WATER TAX IN THE STATE OF ANDHRA PRADESH AND FOR**
**MATTERS CONNECTED THEREWITH OR INCIDENTAL THERETO.**

Be it enacted by the Legislative Assembly of the State of Andhra Pradesh

in the Thirty-ninth year of the Republic of India as follows:
**1. Short title, extent and commencement - (1) This Act may be called**
the Andhra Pradesh Water Tax Act, 1988.


(2) It extends to the whole of the State of Andhra Pradesh.


(3) It shall be deemed to have come into force on the 1st July, 1986.


**2. Definitions - In this Act, unless the context otherwise requires:-**


(1) "Andhra area" means the territories of the State of Andhra Pradesh

other than the Telangana area;


(2) "dry land" means the land registered as dry manavari, asmantari,


baghat or garden land, or special rate dry land or land classified or localised as
wet or irrigated dry or land classified as dry but irrigated;

(3) "fasli year" means a period of twelve months commencing on the first

day of July of every year;


(4) "Government" means the State Government;


(5) "law" includes any enactment, ordinance, regulation, order, bye-law,

rule, scheme, notification or other instrument having the force of law;


(6) "Mandal Revenue Officer" means the Mandal Revenue Officer in whose


jurisdiction the land is situate and includes any officer of the Revenue
Department empowered by the Government to exercise the powers and perform
the functions of the Mandal Revenue Officer under this Act;

(7) "notification" means the notification published in the Andhra Pradesh

Gazette and the word ‘notified’ shall be construed accordingly;


(8) "owner" includes every person who holds land directly under the


Government under a patta or whose name is registered in the land revenue
accounts of the Government as pattadar or as occupant or khatadar and who
is liable to pay land revenue;

(9) "prescribed" means prescribed by rules made by the Government

under this Act;


(10) "Revenue Divisional Officer" means the Revenue Divisional Officer in


whose jurisdiction the land is situate and includes any officer of the Revenue
Department empowered by the Government to exercise the powers and perform
the functions of the Revenue Divisional Officer under this Act;


(11) "State" means the State of Andhra Pradesh;


(12) "Telangana area" means the territories specified in sub-section (1) of

section 3 of the States Re-organisation Act, 1956;

(13) "water tax" means fax levied under section 3 (Central Act 37 of

1956).

**3. Power of the Government to levy and collect water tax - With effect on**
and from the date of commencement of this Act, the Government shall be
entitled to levy and collect in respect of every land receiving water for


-----

1 [Irrigation and Aqua-culture purposes] from any Government source of
irrigation notified under section 4, for each fasli year at rates specified in the
Schedule.


Explanation:-For the purpose of levy of water lax under this section:

(i) all Government sources of irrigation classified as major and
medium irrigation projects shall be regarded as category-I and all
other Government sources of irrigation which supply water for a
period of [2][not less than four months] in a year shall be regarded
as category-II; and

(ii) all lands whether classified as wet or dry or otherwise classified
as irrigated wet or irrigated dry shall be regarded as dry.

3[(iii) ''Aqua-culture'' means, culturing of Prawn, fish or any other
aquatic life in captivity, inside tanks, ponds, pens, or any other
enclosures utilizing water from a Government source.]

**4. Notification of Government sources of irrigation - The District Collector**
shall specify from time to time, by notification, for the purposes of this Act, the
Government sources of irrigation and the lands under the commendable ayacut
therein lying within his jurisdiction, and where any of the said Government
sources of irrigation and the lands under the commendable ayacut therein lie
in more than one district such notification shall be issued by the
Commissioner of Land Revenue.

**5. Determination of water tax - (1) The water tax payable under this Act, by**
each owner in respect of his lands under the commendable ayacui of the
Government source of irrigation in every village shall ordinarily be determined
for the fasli year for which water tax shall be leviable and assessed by the
Mandal Revenue Officer in accordance with the provisions of section 3.


(2) As soon as may be, after the publication of the notification under


section 4, the Mandal Revenue Officer shall, subject to such general or special
orders as may be issued by the Government in this behalf, cause a list to be
prepared and published in such manner as may be prescribed, containing the
names of the owners in every village within his jurisdiction and-the extent of
lands held by him under the commendable ayacut of the Government source of
irrigation and the water tax payable thereon.


(3) The list prepared under sub-section (2) shall be published at such


place and in such manner as may be prescribed and on such publication, every
owner who is liable to pay water tax under this Act, shall be deemed to have,
had notice of such tax.


(4) Any person interested in and objecting to the water tax specified in


the list published under sub-section (3) may make an application in writing to
the Mandal Revenue Officer within thirty days from the date of publication of
the said list. The Mandal Revenue Officer shall consider the objections, if any
which may be received from any person with respect to the list on or before the
period specified therein and pass such other order thereon as he thinks fit and
serve the same on the person concerned. Every such order shall, subject to the
provisions of sections 6 and 9, be final.


(5) If no objection is received under sub-section (4) within the period


specified, the water tax specified in the list published under sub-section (3)
shall, subject to the provisions of sections 6 and 9, be final.

1 . The words “Irrigation and Aqua-culture purposes” substituted by the Act No. 13 of 1997,
section 2.
2 . The words “not less than four months” substituted by the Act No. 13 of 1997, section 2.
3 . The item (iii) inserted by the Act No. 13 of 1997, section 2.


-----

**6. Appeal - (1) Any person who has not made an application under**
sub-section (4) of section 5 may, within thirty days from the date on which the
water tax specified in the list, published has become final under sub-section (5)
of that section, appeal against such water tax, to the Revenue Divisional Officer
who shall pass such order as he may think fit confirming, modifying or
annulling such water tax appealed against.


(2) Any person aggrieved by an order passed by the Mandal Revenue


Officer under this Act may, within thirty days from the date of service on him of
the order, appeal to the Revenue Divisional Officer who shall pass such order
as he may think fit confirming, modifying or annulling the order appealed
against.

**7. Mode of payment of water tax - The water tax payable by an owner under**
this Act, shall be paid by him in the manner prescribed.

**8. Water tax payable under this Act to be treated as Public revenue due**
**upon the land - The water tax payable under this Act, by an owner in respect**
of any land shall be deemed to be public revenue due upon the land, and the
provisions of the Andhra Pradesh Revenue Recovery Act, 1864 (Act II of 1864)
shall apply.

**9. Revision - The District Collator, may, at any time either suo-moto or on an**
application made within sixty days from the date of communication of the
order, call for and examine the records relating to any order passed or
proceeding taken by the Mandal Revenue Officer or the Revenue Divisional
Officer under this Act for the purpose of satisfying himself as to the legality or
propriety of such order or as to the regularity of such proceeding and pass
such order in reference thereto as he thinks fit:


Provided that the District Collector shall not pass any order adversely


affecting any person unless such person has, had an opportunity of making a
representation.

**10. Exemption - If, in the opinion of the Government, the enforcement of all or**
any of the provisions of this Act, will cause hardship in any case or cases, the
Government may, by notification, setting out the ground therefor, exempt
either permanently or for a specified period, such case or cases from all or any
of the provisions of this Act, subject to such conditions, if any, as the
Government may deem fit to impose.

**11. Bar of Jurisdiction of Court - The rates of water tax levied in accordance**
with the provisions of this Act, shall not be questioned in any court of law.

**12. Act to override other laws - The provisions of this Act, shall have effect**
notwithstanding anything inconsistent therewith contained in any other law for
the time being in force, custom or usage having the force of law, or contract or
Judgment, decree or order of a court or other authority.

**13. Power to make rules - (1) The Government may by notification, make**
rules for carrying out all or any of the purposes of this Act.


(2) Every rule made under this Act shall, immediately after it is made, be


laid before the Legislative Assembly of the State if it is in session, and if it is
not in session, in the session immediately following, for a total period of
fourteen days which may be comprised in one session or two successive
sessions, and if before the expiration of the session in which it is so laid or the
session immediately following the Legislative Assembly agrees in making any
modification in the rule or in the annulment of the rule, the rule shall, from the
date on which the modification or annulment is notified, have effect only in
such modified form or shall stand annulled as the case may be, so however,
that any such modification or annulment shall be without prejudice to the
validity of anything previously done under that rule.


-----

**14. Power to amend the Schedule - (1) The Government may, from time-to-**
time, by notification add to or modify the Schedule.


(2) Where a notification has been issued under sub-section (1), there


shall, unless the notification is in the meantime rescinded, be introduced in the
Legislative Assembly as soon as may be, but in any case during the next
session of the Legislative Assembly following the date of the issue of
notification, a Bill on behalf of the Government to give effect to the addition or
modification, as the case may be, of the Schedule and the notification shall
cease to have effect when such Bill becomes law, whether with or without
modification, but without prejudice to the validity of any thing previously done
thereunder:


Provided that if the notification under sub-section (1) is issued when the


Legislative Assembly is in session, such a Bill shall be introduced in the
Legislative Assembly during that session:


Provided further that where for any reason a Bill as aforesaid does not


become law within six months from the date of its introduction in the
Legislative Assembly, the notification shall cease to have effect on the
expiration of the said period of six months.


(3) All references made in this Act, to the Schedule shall be construed as


relating to the Schedule as for the time being amended in exercise of the
powers conferred by this section.

**15. Repeal - All Acts, rules, notifications and orders, in so far as they are**
repetitions of or inconsistent with the provisions of this Act, shall be deemed to
be repealed.


-----

1[THE SCHEDULE

**(see section 3)**

Sl. Nature of Crop
No.

1. First or Single Wet Crop

2. Second and Third Wet Crop

3. First Crop Irrigated Dry

4. Second and Third Crop
Irrigated Dry

5. Dufasal Crop in Fasli year

6. Aqua-culture per year

1 . The Schedule substituted by the Act No. 13 of 1997, section 3.

|Sl. No.|Nature of Crop|Rates of water tax per acre in respect of water sources under|Col4|
|---|---|---|---|
|||Category-I|Category-II|
|||Rs.|Rs.|
|1.|First or Single Wet Crop|200.00|100.00|
|2.|Second and Third Wet Crop|150.00|100.00|
|3.|First Crop Irrigated Dry|100.00|60.00|
|4.|Second and Third Crop Irrigated Dry|100.00|60.00|
|5.|Dufasal Crop in Fasli year|350.00|350.00|
|6.|Aqua-culture per year|500.00|500.00]|


-----

