Section 1 in Andhra Pradesh (Andhra Area) Agriculturists Relief Rules
1.
For the purposes of proviso (C) to clause (ii) of section 3 of the Andhra Pradesh (Andhra Area) Agriculturists Relief Act, 1938, the annual rental value of any land which is not appurtenant to any building or which is occupied by or appurtenant to huts, and whose assessment is not based on the annual rental value or on the capital value shall be deemed to be 5 per cent of its capital value as determined by the Collector in the manner laid down in the rules under sub section (3) of section 81 of the Madras District Municipalities Act, 1920
