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INDIAN BARE ACTS

THE ANDHRA PRADESH WATER TAX RULES 1990

THE ANDHRA PRADESH
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WATER TAX RULES 1990 
[G.O.Ms.No. 454, Revenue (D.O.A. & R.) 23
rd
 May, 1990] 
 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; 
RULES 
 1. Short title, extent and commencement :- (a) These Rules may be called 
the Andhra Pradesh Water Tax Rules, 1990. 
 (b) They shall extent to the whole of the State of Andhra Pradesh 
 (c) They shall be deemed to have come into force on the 1
st
 July, 1986. 
2. Definitions : - 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. 
3. (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 Sec. 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 1
st
 July, of every five years or as and when considered 
necessary by the Commissioner of Land Revenue /Dist. Collector as the 
case may be in the Andhra Pradesh Gazette District 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. 
4. (i) The list referred to in sub-section (2) of Section 5, shall be in Form 3 
and it shall be published before 
1 
[ 1
st
 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. 
(d) [the factum of preparation and display of lists shall be notified in the 
respective villages by beat of tom – tom 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 Acknowledgement Due: 
(e) By publishing D.C.B. particulars of water tax 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.) 
(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 applicant 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. 
5. (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 order appealed against. 
 (ii) The appeal petition filed under sub-sections (1) and (2) of Sec. 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. 
6. The Service of 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, 1969. 
……………………………………………………………………………………………… 
1 
 [Subs by G.O.Ms.No 175, Revenue (Land Revenue) dt. 20
th
 March, 1998] 7. Mode of payment of Water Tax :- (i) The Water Tax levied under subsection (1) of Section 5 of 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 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 30
th
 June of every year shall be 
regarded as an arrear and public revenue due under Sec. 8 of the Act and the 
provisions of the Andhra Pradesh Revenue Recovery Act, 1864 shall apply for 
recovery of such arrears. 
FORM – 1 
[( See Rule 3(i)] 
(List of Government sources of Irrigation and the lands under the 
commandable ayacut therein) 
Under Section 4 of the Andhra Pradesh Water Tax Act, 1988, the Collector 
……………………….. District hereby specifies the following Government sources of 
irrigation and the lands under the commandable ayacut therein for the purpose of 
levying the water tax under Section 3 of the said Act. 
Name of the District ……………………………. 
Land under the Commandable ayacut of the irrigation
sources in column (2) 
Sl.No 
Name of 
the 
source of 
irrigation 
Mandal Village S.No. 
Extent in 
acres 
Remarks 
(1) (2) (3) (4) (5) (6) (7) 

Place: Collector : 
Date: District : FORM – 2 
[( See Rule 3(ii)] 
(List of Government sources of Irrigation and the lands under the 
commandable ayacut therein lying in the district of ………………) 
Under Section 4 of the Andhra Pradesh Water Tax Act, 1988, the 
Commissioner of Land Revenue hereby specifies the Government source of irrigation 
and the land under the commandable ayacut therein for the purpose of levying the 
water tax under Section 3 of the said Act. 
Land under the Commandable ayacut of the irrigation
sources in column (3), with 
Sl.No 
Name 
of the 
District
Name of 
the 
source 
of 
irrigation 
location. 
Mandal Village S.No. 
Extent 
in acres 
Remarks 
(1) (2) (3) (4) (5) (6) (7) (8) 

Place Commissioner of Land Revenue, 
Place : Hyderabad 
FORM – 3 
[( See Rule 4(i)] 
District ……………… Mandal ……………………. Village …………………………
Category 
I or II 
Name of 
the 
source 
Patta; 
Khata, 
occupant 
No. 
Name of 
the 
Pattadar / 
Occupant. 
Survey 
No. 
Extent 
Acres 
Water Tax 
levied. 
(1) (2) (3) (4) (5) (6) (7)  Mandal Revenue Officer
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