Section 3(1)(i) in Andhra Pradesh Land Encroachment Act, 1905
(i)if the land so occupied forms an assessed survey number or part thereof, the full assessment of such number for the whole period, of his occupation or a part thereof proportionate to the area occupied, as the case may be, provided that, for special reasons, the Collector or subject to his control, the Tahsildar or Deputy Tahsildar may impose the full assessment of such number or any lesser sum irrespective of the area occupied.