Section 62 in Andhra Pradesh Panchayat Raj Act, 1994
62. Levy of House Tax on a direction by Government.
(1)The Government may, by order published in the Andhra Pradesh Gazette, for special reasons to be specified in such order direct any Gram Panchayat to levy the house-tax referred to in clause (a) of sub-Section (1) of Section 60 at such rates and with effect from such date not being earlier than the first day of the year immediately following that in which the order is published, as may be specified in the order.Such direction may be issued in respect of all buildings in a Gram Panchayat or in respect of only such buildings belonging to the undertakings owned or controlled by the State Government or Central Government and the buildings belonging to the State Government as may be specified therein.(2)When an order under sub-Section (1) has been published, the provisions of this Act relating to house-tax shall apply as if the Gram Panchayat had, on the date of publication of such order, by resolution determined to levy the tax at the rate and with effect from the date specified in the order, and as if no other resolution of the Gram Panchayat under Section 60 determining the rate at which and the date from which the house-tax shall be levied, had taken effect.(3)A Gram Panchayat shall not alter the rate at which the house-tax is levied in pursuance of an order under sub-Section (1) or abolish such tax except with the previous sanction of the Government.
