Section 27(1) in Andhra Pradesh Irrigation Utilisation and Command Area Development Act, 1984
(1)For the purpose of laying out the roads within the command area and their proper upkeep and maintenance, it shall be lawful for the Government and to levy and collect road cess in the form of a tax on lands in the command area from the land holders who, in their opinion, are benefited or are capable of being benefited by any scheme undertaken under this Act.
