State of Andhra Pradesh - Act
Andhra Pradesh Municipalities Act, 1965
ANDHRA PRADESH
India
India
Andhra Pradesh Municipalities Act, 1965
Act 6 of 1965
- Published on 17 February 1965
- Commenced on 17 February 1965
- [This is the version of this document from 17 February 1965.]
- [Note: The original publication document is not available and this content could not be verified.]
Part 1 – Preliminary
1. Short title, extent and commencement.
2. Definitions.
- In this Act, unless the context otherwise requires, -2A. Constitution of Nagar Panchayats.
Part 2 – Constitution of Municipalities and constitution or appointment of Municipal Authorities
Chapter 1
Constitution of Municipalities
3. Constitution of Municipalities.
3A. Abolition of Municipalities.
Chapter 2
Constitution or Appointment of Municipal Authorities
4. The Municipal authorities.
- The municipal authorities charged with carrying out the provisions of this Act are-5. Constitution of Municipal Council.
5A. [ Symbols for direct elections. [Substituted by Act No. 28 of 2005, dated 25.10.2005.]
- The State Election Commission shall, as soon as may be, after the issue of election notification, for any direct election by the voters in the Municipality, to any office specify by notification published in the Andhra Pradesh Gazette, the symbols, (including the symbols reserved for recognised political parties and the symbols, if any, reserved for registered political parties, for exclusive allotment to contesting candidates set up by such parties), that may be chosen by the candidates contesting at such an election and the resuictions to which their choice shall be subject.] [Inserted by Act No. 8 of 2006, dated 2.1.2006.]Explanation. - In this section the term "recognised political party" shall have the meaning assigned to it in the Election Symbols (Reservation and Allotment) Order, 1968, issued under Article 324 of the Constitution of India.5B. Constitution, powers and functions of the Wards Committees.
6. Incorporation of Council.
- The council constituted under Section 5 shall, by the name of the municipality, be a body corporate, shall have perpetual succession and a common seal and subject to any restriction or qualification imposed by this Act or any other law shall be vested with the capacity of suing or being sued in its corporate name, acquiring, holding and transferring property, entering into contracts and doing all things necessary for the purposes of this Act.7. Special provision in the case of newly constituted and reconstituted councils.
8. Reservation of seats.
9. Reservation of Office of members and Chairperson to cease after certain date.
- The provisions of Sections 8 and 23 relating to the reservation of office of member or the Chairperson for the Scheduled Castes and Scheduled Tribes shall cease to have effect on the expiration of the period specified in Article 334 of the Constitution of India.10. Division of municipalities into wards, etc., for the purpose of election of members.
10A. State Election Commission.
- The preparation of electoral rolls for, and the conduct of elections to, all municipalities in the State shall be under the super intendancy, direction and control of the State Election Commission.10B. [ Powers and functions of the State Election Commission. [Inserted by Act No. 28 of 2005, dated 25.10.2005.]
11. Preparation and publication of electoral roll for a municipality.
12. [ Voter identity Cards. [Inserted by Act No. 28 of 2005, dated 25.10.2005.]
- With a view to preventing impersonation of electors, provision may be made by rules made under this Act, for the production before the Presiding Officer or Poling Officer of a Polling Station by very such elector, of his identity card before the delivery of a ballot paper or ballot papers to him, if under the rules made in that behalf under the Registration of Electors Rules, 1960 made under the Representation of the People Act, 1950, electors of the Legislative Assembly Constituency or Constituencies in which the Municipality is situated, have been supplied with identity cards with or without their respective photographs attached thereto.]13. Qualification of candidates.
- A person shall be qualified for election as a member only if his name appears on the electoral roll for the municipality and if he is not less than twenty one years of age.13A. General Disqualification.
- A person shall be disqualified for being chosen as, or for being a member of a Municipality if he is disqualified by or under any law for the time being in force for the purpose of elections to the legislature of the State concerned:Provided that no person shall be disqualified on the ground that he is less than twenty five years of age, if he has attained the age of twenty one years.13B. Persons having more than two children to be disqualified.
- A person having more than two children shall be disqualified for election or for continuing as member:Provided that the birth within one year from the date of commencement of the Andhra Pradesh Municipal Laws (Second Amendment) Act, 1994 (hereinafter in this Section referred to as the date of such commencement) of an additional child shall not be taken into consideration for the purposes of this section:Provided further that a person having more than two children (excluding the child if any born within one year from the date of such commencement) shall not be disqualified under this section for so long as the number of children he had on the date of such commencement does not increase:Provided also that the Government may direct that the disqualification in this section shall not apply in respect of person for reasons to be recorded in writing.14. Disqualification for election or for holding office as a member.
- A person holding an office of profit under a municipality, the Central Government or the State Government shall be disqualified for election or for holding office as member.Provided that a person shall not be deemed to hold an office of profit under municipality by reason only that he is a Chairperson or member of a municipality in the State.Provided further that a village officer who is not actually performing the functions or discharging the duties as such officer shall not be so disqualified.15. Other disqualifications of candidates.
15A. [ Disqualification of ground of corrupt practice or election offences. [Inserted by Act No. 28 of 2005, dated 25.10.2005.]
- Any person who is convicted of any offence punishable under Chapter IX-A of the Indian Penal Code, 1860, or any person against whom a finding of having indulged in any corrupt practice is recorded in the verdict in an election petition filed under this Act or any person convicted of an offence punishable under Chapter III of Part VI of this Act, shall be disqualified for contesting in any election held under this Act, for a period of six years from the date of such conviction or verdict, as the case may be.]15B. [ Disqualification for failure to lodge account of election expenses. [Inserted by Act No. 28 of 2005, dated 25.10.2005.]
- If the State Election Commission is satisfied that a person, -16. Disqualification of members.
17. District Judge to decide questions of disqualifications of members.
18. Infringement of secrecy of [***] [Omitted 'election' by Act No. 28 of 2005, dated 25.10.2005.].
- Every polling officer, clerk or other person in attendance at the polling room who, except for some purpose authorised by law, communicates to any person any information showing directly or indirectly for which candidate any voter, has voted, and every person who by any improper means procures any such information, shall be punished with imprisonment of either description which may extend to six months or with fine or with both.19. Disqualification of persons convicted of [***] [Omitted 'election offences' by Act No. 28 of 2005, dated 25.10.2005.].
- Every person convicted of an offence punishable under Section 18 or under Chapter IX-A of the Indian Penal Code shall be disqualified from voting or from being elected in any election to which this Act applies from holding the office of member for a period of five years from the date of his conviction or for such shorter period as the court may, by order, determine.20. Term of office of members and filling of seats.
21. [ Casual vacancies of members. [Substituted by Act No. 28 of 2005, dated 25.10.2005.]
21A. Postponement of casual elections to the office of members and Chairperson.
- Notwithstanding anything in this Act, or the rules made thereunder, [it shall be lawful for the State Election Commission] [Substituted 'it shall be lawful for the Government' by Act No. 28 of 2005, dated 25.10.2005.], to postpone, from time to time by general or special order, and for reasons specified therein, any election to fill a casual vacancy in the office of a Chairperson or a member of a municipality:Provided that the total period of such postponement shall in no case exceed one year.22. Procedure when no member is elected.
23. Election of Chairperson.
23A. [ Disqualification on the ground of defection. [Inserted by A.P. Act No. 9 of 1987, dated 6.2.1987]
23B. [ Disqualification on ground of defection not to apply in case of split. [Inserted by A.P. Act No. 9 of 1987, dated 6.2.1987]
- Where the Mayor or a councillor makes a claim that he and any other members of his party constitute the group representing a faction which has arisen as a result of a split in his original political party and such group consists of not less than one-third of the members of such party,-23C. [ Disqualification on ground of defection not to apply in case of merger. [Inserted by A.P. Act No. 9 of 1987, dated 6.2.1987]
23D. [ Authority to decide Questions of disqualification of Councillors and Mayor. [Inserted by A.P. Act No. 9 of 1987, dated 6.2.1987]
24. [ Reservation of Offices of Chairpersons. [Inserted by Act No. 16 of 2009, dated 19.9.2009.]
- Out of the total number of offices of Chairpersons in the State, the Government shall, subject to such rules as may be prescribed, reserve-25. Election of Vice-Chairperson.
26. Cessation of office of Chairperson and Vice-Chairperson.
- The Chairperson shall cease to hold office as such, on his becoming disqualified for holding the office or on his removal from office or on the expiry of his term or on his otherwise ceasing to be Chairperson: and the Vice- Chairperson shall cease to hold office as such, on the expiry of the term of office as a member or his otherwise ceasing to be a member.26A. Procedure when office of Chairperson is vacant.
27. Notification of elections.
- All elections of members Chairperson and Vie-Chairperson shall, as soon as may be, be notified in the prescribed manner.28. Requisitioning of premises and vehicles for election purposes.
28A. Payment of Compensation.
28B. Power to obtain information.
- The Government may, with a view to requisitioning any property under Section 28 or determining the compensation payable under Section 28-A, by order, require any person to furnish to such authority as may be specified in the order, such information in his possession relating to such property as may be so specified.28C. Eviction from requisitioned premises.
28D. Penalty for contravention of any order regarding requisitioning.
- If any person contravenes any order made under Section 28 or Section 28-B, he shall be punishable with imprisonment for a term which may extend to one year or with fine or with both,28E. Voting machines at elections.
- Notwithstanding anything contained in this Act or the rules made thereunder, the giving and recording of votes by voting machines in such manner as may be prescribed, may be adopted in such ward or wards as the State Election Commission may, having regard to the circumstances of each case, specify.Explanation. - For the purpose of this section, 'voting machine' means any machine or apparatus whether operated electronically or otherwise used for giving or recording of votes and any reference to a ballot box or ballot paper in this Act or the rules made thereunder shall, save as otherwise provided, be construed as including a reference to such voting machine wherever such voting machine is used at any election.29. Appointment of Commissioner.
Chapter 3
Powers and Functions of the Municipal Authorities
30. Vesting of municipal administration in the council.
- Subject to the provisions of this Act, the municipal administration shall vest in the Council, and for this purpose the council shall exercise such powers and perform such functions as may be conferred upon it by or under this Act:Provided that the council shall not be entitled to exercise the powers or to perform the functions which are expressly assigned by or under this Act or any other law to the Chairperson or the Commissioner.31. Council's power to call for records.
- The council may, at any time, require the Chairperson to produce any document which is in his custody. The Chairperson shall comply with every such requisition unless in his opinion compliance therewith would be prejudicial to the interests of the council or of the public, in which case he shall make a declaration in writing to that effect.31A. Appointment of Committees.
32. Rules and Regulations for proceedings of Council.
- The council shall observe the rules in Schedule I and may make regulations not inconsistent therewith or with other provisions of this Act or any rules made by the Government in regard to the following matters, namely:-33. Acts of council etc., not to be invalidated by defect in constitution, vacancy etc.
- No act of a council or of any person acting as the Chairperson, Vice-Chairperson, or member shall be deemed to be invalid by reason only of a defect in the constitution of the municipality on the ground that the Chairperson, Vice-Chairperson or the member was not entitled to hold or continue in such office by reason of any disqualification or by reason of any irregularity or illegality in his election or by reason of such act having been done during the period of any vacancy in the office of the Chairperson, Vice-Chairperson or member.34. Council to submit annual administration report to Government and to furnish information relating to its plan schemes to Zilla Parishad.
35. Vesting of public streets and appurtenances in the council.
36. Duty of council in respect of public streets withdrawn from its control.
- Where any public street has ben withdrawn from the control of a council under sub-section (2) of Section 35 and placed under the control of the Highways Department of the Government, it shall be the duty of the Council to provide, at the cost of the municipal funds, to such extent as the Government may by general or special order direct:-37. Vacant lands belonging to Government situtated in the municipality to be in the possession or under the control of the council.
38. Collected sewage, etc., to belong to council.
- All rubbish and filth and other matter collected by or on behalf of a council under this Act shall belong to the Council.39. Power of Board of Revenue to transfer control of endowments to council.
40. Acceptance of donations, endowment or trust by the council.
- The council may accept any donations, endowment or trust for the furtherance of any purpose for which the municipal fund may be applied.41. Subjects not provided for by this Act.
- The Government may, subject to such conditions as they may deem fit to impose and with the consent of council, transfer to the council the management of any institution or the execution of any work not provided for by this Act, and it shall thereupon be lawful for the council to undertake such management or execution:Provided that in every such case, the funds required for such management or execution, shall be placed at the disposal of the council by the Government.42. Procedure for acquisition of immovable property under the Land Acquisition Act, 1894.
43. Authority to contract and contractual power of persons appointed by Government.
44. Rules regarding the conditions on which contracts may be made.
- The power conferred by Section 43 to make or sanction contracts shall be subject to such rules as may be prescribed in regard to the conditions on which, and the mode in which contracts may be made or sanctioned by or on behalf of the council.45. Mode of executing contracts.
46. Power of Council to pass motion of no confidence in .................... Vice-Chairperson.
47. Powers and functions of the Chairperson.
48. Power of Chairperson to incur contingent expenditure.
49. Emergency powers of the Chairperson.
- The Chairperson may, in cases of emergency, direct the execution of any work or the doing of any act which would ordinarily require the sanction of the council and the immediate execution or doing of which is, in his opinion, necessary for the service or safety of the public and may direct that the expense of executing such work or doing such act shall be paid from the municipal fund;Provided that-50. Delegation and devolution of functions of Chairperson.
51. Presidency of council and Chairperson.
52. Member when to abstain from taking part in discussion and voting.
53. Duties and powers of individual members.
54. Payment of honorarium and conveyance allowance to Chairperson and conveyance allowance to members.
- For any municipality, the Government may, after consultation with the council sanction out of the municipal fund, payment of honorarium and conveyance allowance to the Chairperson or the Vice-Chairperson on whom the functions of the Chairperson devolve under sub- section (2) of Section 50, as the case may be, and conveyance allowance to every member, at such rates as may be prescribed,Provided that the conveyance allowance shall be payable to the Chairperson or Vice-Chairperson, as the case may be, in case he maintains and uses a motor car.55. Resignation of member, .........................., Vice-Chairperson or Chairperson.
- Any member, ................. the Vice-Chairperson or the Chairperson may, by writing under his hand addressed to the Commissioner resign his office. The Commissioner shall, on receipt of such resignation, place it before the next meeting of the council. The council shall, if it is satisfied as to its genuineness from the concerned person, accept the resignation; and the resignation so accepted shall take effect from the date of such acceptance. If the council is not satisfied as to the genuineness of the resignation, the notice of resignation shall lapse. Before the resignation is so accepted, it shall be open to the person concerned to withdraw such resignation by writing under his hand addressed to the Commissioner. (c) Commissioner56. Powers and functions of the Commissioner.
57.
[xxxxx]58. Commissioner to attend the meetings of the council and its committees.
- The Commissioner shall attend the meetings of the council, and where he is required to do so by the Chairperson, of any of its committees. He shall have the right to speak, and otherwise to take part, in the meetings of the council and of any of its comittees but shall not be entitled to move any resolution, or to vote, at any such meeting.Chapter 4
Controlling Authorities and their powers
59. Government's power to cancel or suspend resolutions etc.
59A. Government's power to suspend Chairperson or Vice-Chairperson or Member.
60. Government's power to remove Chairperson or Vice-Chairperson.
61.
[xxxxx]62. Government's power to dissolve the council.
62A. Appointment of Special Officer.
62B. [ Appointment of Special Officers to the Municipalities in Scheduled Areas. [Inserted by Act No. 8 of 2006, dated 2.1.2006.]
- Notwithstanding anything contained in Section 62-A or any other provisions of this Act, it shall be competent for the Government by notification, to appoint and continue a Special Officer to exercise the powers, perform the duties and discharge the functions of the Council, the Chairperson and the Commissioner in respect of the Municipalities located in the Scheduled areas until the Parliament by law extend the provisions of Part IX-A of the Constitution of India to the Scheduled areas under clause (3) of Article 243-ZC of the Constitution of India:Provided that elections shall be held to the said Municipalities in the Scheduled areas within a period of one year after such extension of Part IX-A of the Constitution of India to the Scheduled areas and the Special Officers shall continue until the newly elected Councils assumes office.]63. Government's power to appoint officers to supervise municipalities.
64. Government's power to take action in certain cases.
65. Government's powers to undertake work for municipality.
66. District Collector's power to enforce execution of resolutions.
67. Power District Collector and Government for purposes of control.
68. Emergency powers of District Collector.
69. Powers of officers acting for, or in default of, council and liability of municipal fund.
- When the District Collector or a person appointed by the Government lawfully takes action on behalf, or in default, of the council or the Commissioner under this Act, he shall have all such powers as are necessary for the purpose, and shall be entitled to the same protection under this Act as the Municipal Authority whose powers he is exercising, and compensation shall be recoverable from the municipal fund by any person suffering a damage from the exercise of such power to the same extent as if the action has been taken by such municipal authority.70. Power of District Collector to suspend a resolution, etc.
- If in the opinion of the District Collector, immediate action is necessary on any of the grounds referred to in clause (c) of sub-section (i) of Section 59 he may suspend the resolution, order, licence, permission or act, as the case may be, and report to the Government who may thereupon either rescind the Collectors order or, after giving the authority or person concerned a reasonable opportunity of explanation, direct that it shall continue in force with or without modification permanently or for such period as they think fit.Part 3 – Municipal Establishment
71. Appointment of Municipal Health Officer, Municipal Engineer, Education Officer and Town Planning Officer.
72. Government's power to regulate the methods of recruitment, conditions of service, etc., Officers appointed under Sections 29 and 71.
73. Other officers and employees of council.
74. [ Appointment to posts of officers and employees of council sanctioned under Section 73. [Substituted by Act No. 15 of 1996, dated 26.8.1996]
- Subject to any rules including the rule for the representation of Scheduled Castes, Scheduled Tribes and the socially and educationally backward classes of citizens which the Government may make in this behalf, and notwithstanding anything in the Andhra Pradesh (Andhra Area) Public Health Act, 1939 or any other law similar thereto for the time being in force, appointment to posts of officers and employees sanctioned under Section 73, shall be made by the chair-person:Provided that an appointment to the post of a Headmaster or Headmistress of a High School maintained by the Council shall be made from a panel prepared by a committee consisting of the Chairperson, the Commissioner, the District Educational Officer having jurisdiction and not less than three but not more than seven members chosen in this behalf by the council:Provided further that appointment [to all the other posts except all categories of posts of teachers the pay or the maximum pay] of which exceeds rupees one hundred shall be made from a panel prepared by a committee consisting of the Chair-person, the Commissioner and not less than three but not more than seven members chosen in this behalf by the council.][Provided also that appointment to all categories of posts of teachers shall be made as per the procedure prescribed by the Government from time to time.] [Added by Act No. 10 of 1999, dated 15.4.1999]75. Power of Government to transfer officers and employees of municipalities.
76. Power of council to frame regulations.
77. [ Power to punish municipal employees. [Substituted by Act No. 15 of 1996., dated 26.8.1996]
78. Power to grant leave to officers and employees.
- Subject to the rules made under Section 72 or Section 76 the Commissioner may grant any leave to the officer and other employees in the service of the municipality.79. Special provisions regarding Government employees lent to council.
80. Constitution of a municipal service for the State for any class of municipal officers and employees.
Part 4 – Chapter 1
Taxation81. Levy of ordinary taxes and the control of Government in respect thereof.
82. Duty on transfers of property.
- In every municipality, a duty shall be levied on certain transfers of property in accordance with the provisions hereinafter contained in this Act.83. Notification of new taxes.
- When a council determines, subject to the provisions of Section 81, to levy any tax for the first time or at a new rate, the Commissioner shall forthwith publish a notification in the prescribed manner specifying the rate at which, the date from which and the period of levy, if any, for which, such tax shall be levied.84. Saving for certain provisions of the Constitution of India.
- Nothing in this part of this Act shall authorise a council to levy any tax which the State Legislature has no power to impose in the State under the Constitution of India:Provided that a council which immediately before the commencement of the Constitution was lawfully levying any such tax under any law then in force may continue to levy that tax until provision to the contrary is made by Parliament by law.85. Levy of property tax.
85A. [ Constitution of the Andhra Pradesh State Property Tax Board. [Inserted by Act No. 6 of 2012, dated 20.4.2012.]
- The Government shall, by notification, within three months from the date of commencement of the Andhra Pradesh Municipal Laws (Amendment) Act, 2012, constitute a State Property Tax Board called as the Andhra Pradesh State Property Tax Board (hereinafter referred to as the Board) to provide assistance and technical guidance to all Municipalities in the State for proper assessment of property tax on buildings and lands, in their respective jurisdictions.]85B. [ Composition of the Board. [Inserted by Act No. 6 of 2012, dated 20.4.2012.]
- The Board shall consist of a Chairperson five members as specified below:| (i) | Commissioner and Director ofMunicipal-Administration, Government of Andhra Pradesh.Ex-officio | Vice-Chairperson |
| (ii) | Secretary to Government, Information Technologyand Communications Department, Government of Andhra Pradesh or anExpert in Information Technology | Member |
| (iii) | An expert in valuation of building and landsfor assessment of property tax | Member |
| (iv) | President, Chamber of Municipal Chairman, AndhraPradesh Ex-officio | Member |
| (v) | One person in the category of AdditionalDirector of Municipal Administration appointed by the Government | Member-Secretary] |
85C. [ Qualification for the Chairperson and Members. [Inserted by Act No. 6 of 2012, dated 20.4.2012.]
- (i) The Chairperson shall be a person who/has held the Office of Judge of a High Court;85D. [ Term and other conditions of service of Chairperson and Members. [Inserted by Act No. 6 of 2012, dated 20.4.2012.]
- The Chairperson and the members of the Board shall hold office for a period of three years and the terms and conditions of their service, including salaries and allowances, shall be such as may be prescribed by the State Government.]85E. [ Resignation. [Inserted by Act No. 6 of 2012, dated 20.4.2012.]
- The Chairperson or a member of the Property Tax Board may resign his office by a letter signed by him and addressed to the Government and on acceptance of such resignation by the Government, his office shall fall vacant on the date on which such resignation is accepted.]85F. [ Removal from Office. [Inserted by Act No. 6 of 2012, dated 20.4.2012.]
- The person appointed as Chairperson of the State Property Tax Board may be removed from office in the manner as may be prescribed.]85G. [ Staff of the Board. [Inserted by Act No. 6 of 2012, dated 20.4.2012.]
- The Board shall be provided with such number of officers and staff as may be determined by the State Government.]85H. [ Functions of the Board. [Inserted by Act No. 6 of 2012, dated 20.4.2012.]
- The Board shall discharge the following functions, namely:85I. [ Powers of the Board. [Inserted by Act No. 6 of 2012, dated 20.4.2012.]
85J. [ Meetings of the Board. [Inserted by Act No. 6 of 2012, dated 20.4.2012.]
85K. [ Funds of the Board. [Inserted by Act No. 6 of 2012, dated 20.4.2012.]
85L. [ Expenditure. [Inserted by Act No. 6 of 2012, dated 20.4.2012.]
85M. [ Budget. [Inserted by Act No. 6 of 2012, dated 20.4.2012.]
85N. [ Accounts. [Inserted by Act No. 6 of 2012, dated 20.4.2012.]
- (l) The Board shall have the same financial powers as are exercisable by the Secretary or a Head of the Department of the State Government. Matters beyond such financial powers shall be referred to by the Board to the State Government for a decision.85O. [ Audit. [Inserted by Act No. 6 of 2012, dated 20.4.2012.]
85P. [ Annual Report. [Inserted by Act No. 6 of 2012, dated 20.4.2012.]
- The Board shall prepare an Annual Report of its activities during the year in such form as may be prescribed by the State Government and the Annual Report shall be placed before the Legislature of the State.]85Q. [ Delegation of powers and functions by the Board. [Inserted by Act No. 6 of 2012, dated 20.4.2012.]
85R. [ Members, officers and employees to be public secants (Central Act 45 of 1860). [Inserted by Act No. 6 of 2012, dated 20.4.2012.]
- Chairperson, every Member of Board or every *J0fficer 6f employee of the Board shall, when , acting or purporting to act under the provisions r of this Act, be deemed to be a public servant within the-meaning of Ejection <23 of>the Indian Penal Code, 1860.]86. Levy of property tax on a direction by Government.
87. Method of assessment of property tax.
88. General exemptions.
89. Taxation to be uniform.
- Save as otherwise provided in this Act, the rate of any class of property tax on lands, when levied on their capital value, or the rate of any class of property tax on lands, when levied on their annual rental value, may be lower than the rate of the same class of property tax on buildings and there shall be uniformity in the levy of each such rate throughout the municipal area in respect of the lands or buildings as the case may be.90. Property tax a first charge on property.
- The property tax on buildings and lands shall, subject to the prior payment of land revenue, if any, due to the Government thereon, be a first charge upon the said buildings or lands and upon the movable property, if any found, within or upon the same and belonging to the person liable to such tax. If the tax due in respect of a building or land under this section is not paid within the time specified therefor, it may be recovered in the first instance by distraint under the warrant of the Commissioner, and sale of movable property of the defaulter and if for any reason, the distraint or a sufficient destraint of the defaulter's movable property is impracticable, the tax may be recovered by attachment and sale of the said building or land in such manner as may be prescribed.91. Property tax when payable.
- The property tax shall be levied every half-year and shall, save as otherwise expressly provided in Schedule II, be paid by the owner of the assessed premises within thirty days after the commencement of the half-year.Provided that a simple interest at the rate of two percent per men sum shall be charged in case of failure to pay property tax within the due date.Provided further that when payment of property tax is not made within the due date, the Commissioner may, after giving notice to the owner or occupier, disconnect the essential services to the premises:Provided also that all the taxes and dues to the Municipality including the property tax payable to the Municipality shall be liable to be recovered as if they were areas of land revenue.91A. Power to correct the assessment records.
92. Vacancy remission.
93. Obligation of transferor and transferee to give notice of transfer.
94. Owner's obligation to give notice of construction, reconstruction or demolition of building.
95. Power of Commissioner or valuation officer to call for information and to enter upon premises.
96. Tax on Carriages and Carts.
- x x x x97. Tax on Carriages and Carts.
- x x x x98. Tax on Carriages and Carts.
- x x x x99. Tax on Carriages and Carts.
- x x x x100. Tax on Carriages and Carts.
- x x x x101. Tax on Carriages and Carts.
- x x x x102. Tax on Carriages and Carts.
- x x x x103. General provisions regarding tax on carriages and carts.
104. Liability to tax according to period for which carriage has been kept.
105. Cart liable to tax to be registered.
106. Non-liability to tax in certain cases.
- Notwithstanding anything in Section 104, no person shall be liable107. Exemptions.
- A carriage or cart tax shall not be levied on-108. Compounding of tax.
- With the sanction of the council or in accordance with regulations framed by that body, the Commissioner may compound, for at any period with any livery stable keeper or other person keeping carriages for sale or hire, for a certain sum to be paid in lieu of the carriage tax.109. Forms to be sent to and returned by tax payers.
110. Grant of licence to carriages on payment of tax and prepayment of tax -- conditions precedent to registration of carriages.
111. Power to require numbers to be affixed to bicycles etc.
112. Seizure of vehicles not bearing numbers.
113. Tax on Animals.
114. Tax on advertisements.
- Every person who erects, exhibits, fixes, or retains upon or over, any land, building, wall, hoarding or structure, any advertisement or who displays any advertisement to public view in any manner whatsoever, in any place whether public or private, shall pay on every advertisement which is so erected, exhibited, fixed, retained or displayed to public view, a tax calculated at such rates and in such manner and subject to such exemptions as the council may, with the approval of the Government, by resolution determine:Provided that the rates shall be subject to the maximum and minimum laid down by the Government in this behalf:Provided further that no tax shall be levied under this section on any advertisement or a notice--115. Prohibition of advertisements without written permission of Commissioner.
116. Permission of the commissioner to become void in certain cases.
- The permission granted under Section 115 shall become void in the following cases, namely:-117. Owner or person in occupation to be deemed responsible.
- Where any advertisement is erected, exhibited, fixed or retained upon or over any land, building, wall, hoarding or structure in contravention of the provisions of Section 114 or Section 115 or after the written permission for the erection, exhibition, fixation or retention therefor for any period has expired or become void, the owner or person in occupation of such land, building, wall, hoarding or structure shall be deemed to be the person who has erected, exhibited, fixed or retained such advertisement in such contravention, unless, he proves that such contravention was committed by a person not in his employment or under his control or was committed without his connivance.118. Removal of unauthorised advertisements.
- If any advertisement is erected, exhibited, fixed or retained contrary to the provisions of Section 114 or Section 115 or after the written permission for the erection, exhibition, fixation or retention thereof for any period has expired or become void, the Commissioner may, by notice in writing require the owner or occupier of the land, building, wall, hoarding or structure upon or over which the same is erected, exhibited, fixed or retained, to take down or remove such advertisement or may enter any building, land or property and have the advertisement removed, and the costs thereof shall be recoverable in the same manner as property tax.119. Collection of tax on advertisements.
- The Commissioner may farm out the collection of any tax on advertisement leviable under Section 114 for any period not exceeding one year at a time on such terms and conditions as may be determined by the council.120. Method of assessments of duty on transfers of property.
- The duty on transfers of property shall be levied121. Provisions of the Indian Stamps Act, 1899, applicable on the introduction of duty on transfers of property.
- On the introduction of the duty on transfers of property--122. Power to make rules regarding assessment and collection of duty on transfer of property.
- The Government may make rules not inconsistent with this Act for regulating the collection of the duty on transfer of property, the payment thereof to the councils concerned and the deduction of any expenses incurred by the Government in the collection thereof.123. [ [Omitted by Act No. 16 of 2011, dated 26.4.2011.]
***]| 123. Compensation to Municipalities towards loss of income from tolls, etc.- (1) Notwithstanding anything in any law for the time being in force, there shall be paid from the Consolidated Fund of the State annually or at such period as may be specified by the Government, from time to time(i) to each municipality specified in Schedule VIII which was constituted prior to the first day of April 1961;(a) in the Andhra Area, the sum shown against the municipality in Part A of that Schedule, as compensation for the loss of income from tolls or vehicle tax on motor vehicles or both which the said municipality was deriving under the proviso to Section 10 (1) (a) (v) of the Andhra Pradesh (Andhra Area) Motor Vehicles Taxation Act, 1931, (Act III of 1931) before the said proviso was omitted by the Madras Motor Vehicles Taxation (Andhra Amendment) Act 1956 (Act III of 1956).(b) in the Telangana area, the sum shown against the municipality in Part B of that Schedule, as compensation for the loss of income from tolls on animals and Vehicles which the municipality was levying under Section 107 of the Andhra Pradesh (Telangana Area) District Municipalities Act, 1956, (Acts XVIII of 1956) before the said section was omitted by Section 3 of the Hyderabad Municipal Corporation and Andhra Pradesh (Telangana Area) District Municipalities (Andhra Pradesh Amendment) Act, 1961 (Act XXXVIII of 1961).(ii) to each municipality constituted on or after the 1st day of April, 1961-(a) in the Andhra area, a sum equal to the average annual income derived by the district board from tolls or vehicle tax on motor vehicles or both during the three years ending on the 31st day of March 1961 within the area for which the municipality was constituted, from out of the sum payable to the Zilla Parishad which is now functioning in the place of such district board;(b) in the Telangana area, a sum equal to the average annual income derived by the district board from the tolls on animals and vehicles, during the three years ending on the 31st day of March, 1961 within the area for which the municipality was constituted; from out of the sum payable to the Zilla Parishad which is now functioning in the place of such district board:Provided that if it is not possible to determine such annual income in the case of any municipality, the sum payable to the municipality under Sub-clause (a) or sub-clause (b) of this clause shall be determined by the Government in consultation with the Zilla Parishad concerned as provided in Sub-section (3) of this section;(iii) to each municipality specified in Part C of that Schedule, the sum shown thereof, as compensation for the loss in income due to the abolition of fees or licences granted to motor vehicles which the said municipality was deriving under Section 10 (1) (a) (iv) of the Andhra Pradesh (Andhra Area) Motor Vehicles Taxation Act, 1931 (Act III of 1931).(iv) to each municipality in the State constituted prior to the 1st day of April, 1963-(a) in the Andhra area, a sum calculated at the rate of thirty paise per head of population at the last census in the municipality towards the loss of income on account of the abolition of fees for the use of cart-stand levied on motor vehicles, if such municipality was deriving any income from fees during any one of the three years immediately preceding that day;(b) in the Telangana area a sum calculated at the rate of thirty paise per head of population at the last census, in the municipality towards the loss of income on account of the abolition of tax on motor vehicles, if such municipality was deriving any income from that tax during any one of the three years immediately proceeding that day.(2) The Government shall determine the amounts payable to the municipalities under clause (ii) of sub-section (1) and the said determination shall be final.(3) In determining the amount payable to the municipalities under Clause (ii) of sub-section (1), the Government shall take into account(a) the arrears of tolls or vehicles tax on motor vehicles or both left uncollected which could have been collected; and(b) the amounts which the municpalities or the Zilla Parishads should have paid to any other local authority constituted under any enactment for the time being in force on account of collections made on behalf of such local authority and remaining to be adjusted.(4) Notwithstanding anything contained in the foregoing sub-sections, the Government may vary the amount or rate of compensation payable to the municipality;Provided that no such variation shall be made to the disadvantage of the municipality.(5) The Government may impose a suitable cut in the amounts of grants or as the case may be the compensation to be released in respect of Municipalities whose tax collection is less than eighty-five per cent of the demand of of each year. |