(1)Any Municipal Council may, with the previous sanction of the Government and shall, if so directed by them, levy within its jurisdiction, taxes for the purposes of this Act, at such rates as may be considered necessary, as an addition to the taxation levied in the municipality under the Andhra Pradesh Municipalities Act, 1965 under the head of property tax or profession tax or under both these heads.Explanation: - In construing the expression "taxation levied" occurring in this sub-section, exemptions granted under sub-section (2), sub-section (3), sub-section (4) or sub-section (5) of Section 88 of the Andhra Pradesh Municipalities Act, 1965, shall not be taken into account.(2)Any Gram Panchayat may, with the previous sanction of the Government and shall, if so directed by them, levy within the area under its jurisdiction or part thereof, taxes for the purposes of this Act, at such rates as maybe considered necessary, as an addition to the taxation levied in such area or part under law for the time being in force governing Gram Panchayats under all or any of the following heads, namely land cess or local cess, profession tax and house tax.
