Section 184(1) in Andhra Pradesh Municipalities Act, 1965
(1)The owner of any agricultural land who intends to utilise or sell such land for building purposes shall pay to the council such conversion fee as may be fixed by the council, not being less than twenty-five paise and not more than one rupee per square metre:Provided that no such conversion fee shall be payable where an agricultural land belonging to charitable, religious or such other institutions as may be prescribed is intended to be utilised or sold for building purposes.
