Section 39(2) in Andhra Pradesh Education Act, 1982
(2)In particular, any such tax levied in any area within the jurisdiction of a Gram Panchayat under any head of taxation, other than land cess or local cess shall be realised by such authority as may be prescribed as an addition to a tax levied under the same head under the law for the time being in force governing Gram Panchayats. Out of the proceeds of the tax so realised, such percentage as may be prescribed shall be deducted towards the collection charges and the balance shall be paid by such authority into the Government treasury.
