Section 72 in Andhra Pradesh (Telangana Area) Land Revenue Rules of 1951
72. Special circumstances under which lands shall be exempted from the levy of special assessment or ordinary land revenue.
(1)Notwithstanding anything contained in Rule 71 agricultural lands used for public purposes like hospitals, schools and or phanges, etc., shall be exempt not only from the levy of special assessment but also from the ordinary land revenue.(2)In places which are subject to local taxes lands acquired or used for roads, burial grounds, burning ghats, playing grounds and manurial pits and other like purposes, which do not fetch any income to the Local Government, shall be excised from the agricultural area. Where, however, such lands have been diverted to purposes like construction of market, extension of population and slaughter houses, etc., which fetch income, patta of such lands shall be registered in the name of the Local Body and special assessment levied.
