Preamble
Andhra Pradesh Municipalities (Amendment) Act, 1998*
| [Andhra Pradesh Act No. 35 of 1998] | [18th December, 1998] |
An Act Further to Amend the Andhra Pradesh Municipalities Act, 1965.
Be it enacted by the Legislative Assembly of the State of Andhra Pradesh in the Forty-ninth Year of the Republic of India, as follows:-
Section 1. Short title and commencement
1. Short title and commencement.- (1) This Act may be called the Andhra Pradesh Municipalities (Amendment) Act, 1998.
(2) It shall come into force on such gate as the Government may, by notification, appoint.
Section 2. Amendment of section 85
2. Amendment of section 85.- In the Andhra Pradesh Municipalities Act, 1965 (Act VI of 1965), in section 85, after sub-section (4), the following shall be added, namely:-
"(5) Notwithstanding anything contained in this Act and the Rules made thereunder, where a building is constructed, or re-constructed, or some structures are raised unauthorisedly, it shall be competent to the assessing authority to levy property tax on such building or structure with a penalty of ten per cent on the amount of tax levied till such unauthorised construction is demolished or regularised.
(6) A separate receipt for the penalty levied and collected shall be issued.".