Section 85(3) in Andhra Pradesh Municipalities Act, 1965
(3)(a)Save as otherwise provided in clause (b), the council shall, in the case of lands which are not used exclusively for agricultural purposes and are not occupied by, or adjacent and appurtenant to building, levy these taxes, at such percentages of the capital value of the lands or at such rates with reference to the extent of the lands as may be fixed by the council;Provided that such percentages or rates shall not exceed the maximum, if any, fixed by the Government and that the capital value of such lands shall be determined in such manner as may be prescribed.(b)In the case of railway lands which are not used exclusively for agricultural purposes and are not occupied by or adjacent and appurtenant to, buildings, the council shall levy these taxes at such percentages of the capital value of such lands, and the Government shall have power to make rules regarding the manner in which, the person or persons by whom and the intervals at which, the capital value of such lands shall be determined, and they may also by such rules restrict or modify the application of the provisions contained in Schedule II to such lands.
