Section 3(1) in Andhra Pradesh (Krishna, Godavari and Pennar Delta Area) Drainage Cess Act, 1985
(1)There shall be levied and collected by the Government, for a 1 [period of ten years] from the date of commencement of this Act, as a drainage cess, on every land in the delta area comprised within a division specified in column (2) of the Schedule, for the purpose of this Act in that division, a tax at such rate per acre per annum, not exceeding the rate specified in the corresponding entry in column (3) thereof, as the Government may, by notification, specify in respect of that division.
