Section 61(1) in Andhra Pradesh Panchayat Raj Act, 1994
(1)The house tax referred to in clause (a) of sub-Section (1) of Section 60 shall subject to such rules as may be prescribed, be levied on all houses in the village on any one of the following basis, namely:-(a)annual rental value, or(b)capital value, or(c)such other basis as may be prescribed:Provided that no house tax shall be levied on poultry sheds and annexes thereto which are essential for running the poultry farms.
