Amendment status not verified — confirm the current text below against the official source.
Penalty - (1) If any agricultural land has been put to non-agricultural purpose without 9[Payment of Conversion Tax] as required under section 3, the the land shall be deemed to have been converted into non-agricultural purpose. (2) Upon such deemed conversion, the competent authority shall impose a fine of 50% over and above the conversion 3tax for the said land specified under section 4 in such manner as may be prescribed. (3) The owner or occupier of the land shall pay the fine so imposed under 1Sub- 1Sub-Sections (1) and (2) in such manner as may be prescribed. 1 . In Section 3 sub-section (6) along with the proviso is omitted by Act No. 13 of 2018, Sec.2. 2 . sub-section (7) added by the Act No. 32 of 2020, Section 2. 3 . The word “tax” substituted for the word “fee/fees” wherever it occurs, by Act No. 16 of 2012, Sec.4. 4 . The expression “3%” substituted in place of expression “9%” by Act No. 13 of 2018, Sec.3. 5 . The proviso added by Act No. 16 of 2012, Sec.2. 6 . The words “Greater Hyderabad Municipal Corporation” is omitted by Act No. Act No. 13 of 2018, Sec.3. 7 . The expression “2%” substituted for the expression “5%” by Act No. 13 of 2018, Sec.3. 8 . The words substituted by Act No. 13 of 2018, Sec.4. 9 . The words “Payment of Conversion Tax” substituted for the words “obtaining the permission” by Act No. 13 of 2018, Sec.5. (4) Any 5[tax] or penalty which remains unpaid after the date specified under sub-section (2) for payment, shall be recoverable as per the provisions of the Andhra Pradesh Revenue Recovery Act, 1864.