Section 82 in Andhra Pradesh (Telangana Area) Land Revenue Act, 1317
82. Assessment of land revenue may be made directly of land or of means of irrigation.
- Where assessment is to be made on the land which is used for agricultural purpose only, the aforesaid powers shall also include the power to make assessment either directly on the land or to fix a rate of tax for water according to the means of irrigation, provided that of tax has been fixed on such means of irrigation under Section 53 or any other law or that land is assessed in some other manner approved by the Government.
