Section 85(5) in Andhra Pradesh Municipalities Act, 1965
(5)[ Notwithstanding anything contained in this Act and the Rules made thereunder, where a building is constructed or re-constructed, or some structures are raised unauthorisedly, it shall be competent to the assessing authority to levy property tax on such building or structure with a penalty of ten percent on the amount of tax levied till such unauthorised construction is demolished or regularised.
