In exercise of the powers conferred by
sub-section (1) of Section 13 of the Andhra Pradesh Water Tax Act, 1988 (Act
No. 11 of 1988), the Governor of Andhra Pradesh hereby makes the following
rules, namely: (a)
These Rules may be called the Andhra Pradesh
Water Tax Rules, 1990. (b)
They shall extend to the whole of the State
of Andhra Pradesh. (c)
They shall be deemed to have come into force
on the 1st July, 1986. In these rules, unless the context
otherwise requires; (a)
'Act' means the Andhra Pradesh Water Tax Act,
1988 (Act 11 of 1988); (b)
'Form' means Form appended to these rules; (c)
'Section' means a Section of the Act. (i)
The notification referred to in Section 4 of
the Act which has to be published by the District Collector shall be in Form 1. (ii)
The notification referred to in Section 4 of
the Act which has to be published by the Commissioner of Land Revenue shall be
in Form 2. (iii)
The notifications referred to in sub-rules
(i) and (ii), shall be published on or before 1st July, of every five years or
as and when considered necessary by the Commissioner of Land Revenue/ District
Collector as the case may be in the Andhra Pradesh Gazette of the District in
which the village is situated and also in the following manner, namely: (a)
by affixture in the Village Chavadi or if
there is no Village Chavadi in any other conspicuous place of the Village ; (b)
by affixture on the Notice Board of the
office of the Mandal Revenue Officer; (c)
by affixture on the Notice Board of the
office of the Revenue Divisional Officer; (d)
by affixture on the Notice Board of the
office of the District Collector; (iv)
Whenever a new source has commenced its
supply of water or any further ayacut has been included under the sources which
falls under Category I and II, notifications shall be published in the District
Gazette of the District/Andhra Pradesh Gazette in continuation of the earlier
notification/notifications. (i)
The list referred to in sub-section (2) of
Section 5, shall be in form 3 and it shall be published before 1 [1st July of
every year) or when any changes that might have occurred, need to be notified
as and when any changes that might have occurred, in the following manner,
namely:- (a)
by affixture in the Village Chavadi or if
there is no Village Chavadi at a conspicuous place in the Village; (b)
by affixture in the Notice Board of Gram
Panchayat Office; (c)
by affixture on the Notice Board of the
Office of the Mandal Revenue Officer having jurisdiction over the Village. (ii)
The application filed under sub-section (4)
of Section 5 by the person interested in or objecting to the Water Tax
specified in the list shall not be liable to payment of fee under the Andhra
Pradesh Court Fees and Suits Valuation Act, 1956. (iii)
On receipt of application under sub-rule
(ii), the Mandal Revenue Officer shall give a notice to the application and
shall hold summary enquiry and dispose of the application on the same day of
enquiry and serve a copy of his order to the applicant or his agent. [1][(d) the
factum of preparation and display of lists shall be notified in the respective
villages by beat of torn - torn and intimation to the effect that it was so
published shall be sent by the Mandal Revenue Officer to the Revenue Divisional
Officer and the District Collector concerned by Registered post Acknowledgment
Due: (e) by publishing D.C.B. particulars of land
revenue and the details of amounts due from individual ryots (baki-jabitha)
including the arrears shall be furnished to the Water Users Associations
concerned by the Mandal Revenue Officers.) (i)
Every appeal to the Revenue Divisional
officer under sub-sections (1) and (2) of Section 6 shall be in writing and set
forth the grounds thereof and shall be accompanied by a copy of the or appealed
against. (ii)
The appeal petition filed under sub-sections
(1) and (2) of Section 6 of the Act shall not be liable to payment of fee under
the Andhra Pradesh Court Fees and Suits Valuation Act, 1956. (iii)
Where the Revenue Divisional officers
considers, while hearing an appeal, that any further enquiry is necessary, he
may make the enquiry on such date and in such manner as may be specified by
him. The service or communication of any
decision or order passed under the Act or under these rules shall be effected
by delivering it or tendering it to the person concerned or in his absence to
his agent or to any adult member of his family, or where it is not practicable
to so deliver or tender by sending it to him to the last known place of
residence of that person under recorded delivery. Provided that where an order is sent
as aforesaid, it shall be deemed to have been served on such a person on the
date on which the order so sent in the usual course of post be received by the
addressees. Explanation:- In making an enquiry
under these rules, the Mandal Revenue Officer and Revenue Divisional Officer
shall have the powers vested in them in holding an enquiry under Andhra Pradesh
Revenue Summonses Act, 1869. (i)
The Water Tax levied under sub-section (1) of
Section 5 or the Water tax revised by the Mandal Revenue Officer on an
objection petition filed under sub-section (4) of Section 5 of the Act by a
person interested or the Water Tax revised by the Revenue Divisional Officer on
an appeal filed under Section 6 by the person interested against the orders of
the Mandal Revenue Office shall, notwithstanding anything contained in the
Andhra Pradesh Revenue Recovery Act, 1864 (Act II of 1864), be collected from
the owner as defined in clause (8) of Section 2 by the Village Assistant, for
the Fasli year for which it is due, in the same Fasli year under the general
supervision of Mandal Revenue Officer and other Officers of Revenue Department. (ii)
The amount of Water Tax payable under the
Act, by the owner shall be the first charge upon his interest in the land. (iii)
Any tax remaining uncollected after 30th June
of every year shall be regarded as an arrear and public revenue due under
Section 8 of the Act and the provisions of the Andhra Pradesh Revenue Recovery
Act, 1864 shall apply for recovery of such arrears.THE ANDHRA PRADESH WATER TAX RULES, 1990
PREAMBLE