Amendment status not verified — confirm the current text below against the official source.
Omitted by Act No.1 of 1979. Exemption of pattadars from payment of land revenue and additional land revenue in certain cases. [Act No.8 of 1967] 7 to the pattadar concerned, decide such question and his decision shall subject to the provisions of section 12, be final. 13[(3) Notwithstanding anything in the Andhra Pradesh (Andhra Area) District Boards Act, 1920, 14the Andhra Pradesh (Andhra Area) Elementary Education Act, 1920 and the 15Telangana District Boards Act, 1955, (Act 1 of 1956) every pattadar mentioned in sub-section (1) or sub-section (1-A) shall be liable to pay the cess at the rate of five paise in the rupee of the annual rent value of all the lands held by him, or five paise on every rupee of land revenue and the additional land revenue or the dry assessment component thereof, as the case may be, which would have been leviable in respect of any land held by him, if the pattadar had not been exempt from the payment of the land revenue and the additional land revenue or the dry assessment component thereof under that sub-section.] Explanation I.- For purposes of this section, the expression „dry lands‟ shall not include dry lands which are irrigated during the fasli year from any Government source of irrigation other than a source of irrigation specified in sub-section (1) of section 4. Explanation II.- For purposes of this section and section 11, the expression „cess‟ means- (i) in relation to the Andhra area, the land cess leviable under section 78 of the Andhra Pradesh (Andhra Area) District Boards Act, 1920 and the education tax leviable under sub-section (2) of section 34 of the Andhra Pradesh (Andhra Area) Elementary Education Act. 1920;