Section 27 in Andhra Pradesh Urban Areas (Development) Act, 1975
27. Levy of the development charges.
(1)Subject to the provisions of this Act and the rules made thereunder, the Authority shall levy charges (hereinafter called the development charges) on the institution of use or change of use of land or building or development of any land or building for which permission is required under this Act in the whole area or any part of the development area within the maximum rates specified in Section 28.Provided that the rates of development charges may be different for different parts of the development area and for different uses.Provided further that the previous sanction of the Government his been obtained for the rates of levy.(2)Where the Authority has determined to levy development charges for the first time or at a new rate, it shall forthwith publish a notification specifying the rates of levy of development charges.(3)The development charges shall be leviable on any person who institutes or changes any such uses, undertakes or carries out any such development.(4)Notwithstanding anything contained in sub-section (1) sand (2), no development charges shall be levied on institution of use or of change of use or development of, any land or building vested in or under the control or possession of the Central or the State Government or of any local authority.
