LexThe Telangana Water Tax Act, 1988.
Telangana · state statute
Open in Lexace · Ask the AI about this actTHE TELANGANA WATER TAX ACT, 1988.
(ACT NO. 11 OF 1988)
ARRANGEMENT OF SECTIONS
Sections
1. Short title, extent and commencement.
2. Definitions.
3. Power of the Government to levy and collect water
tax.
4. Notification of Government sources of irrigation.
5. Determination of water tax.
6. Appeal.
7. Mode of payment of water tax.
8. Water tax payable under this Act to be treated as
public revenue due upon the land.
9. Revision.
10. Exemption.
11. Bar of Jurisdiction of Court.
12. Act to override other laws.
13. Power to make rules.
14. Power to amend the Schedule.
15. Repeal.
Schedule.
THE TELANGANA WATER TAX ACT, 1988.1
ACT No. 11 OF 1988
1. (1) This Act may be called the 2Telangana Water Tax
Act, 1988.
(2) It extends to the whole of the State of 2Telangana;
(3) It shall be deemed to have come into force on the
1st July, 1986.
2. In this Act, unless the context otherwise requires:-
(1) "Andhra area '' means the territories of the State of
Andhra Pradesh other than the Telangana area;
(2) "dry land" means the land registered as dry
manavari, asmantari, baghat or garden la nd or special rate
dry land or land classified or localized as wet or irrigated dry
or land classified as dry but irrigated;
(3) "fasli year" means a period of twelve months
commencing on the first day of July of every year;
(4) "Government" means the State Government;
(5) "law" includes any enactment, ordinance regulation,
order, bye-law, rule; scheme notification or other inst rument
having the force of law;
1. The Andhra Pradesh Water Tax Act, 1988 received th e assent of the
Governor on 19.04.1988. The said Act in force in the combined State, as
on 02.06.2014, has been adapted to the State of Telangana, under
section 101 of the Andhra Pradesh Reorganisation Act, 2014 (Central
Act 6 of 2014) vide. the Telangana Adaptation of Laws Order, 20 16,
issued in G.O.Ms.No.45, Law (F) Department, dated 01.06.2016.
2. Substituted by G.O.Ms.No.45, Law (F) Department, dated 01.06.2016.
Definitions.
Short title, extent
and
commencement.
2 [Act No. 11 of 1988]
(6) ''Mandal revenue officer '' means the Mandal
Revenue Officer in whose jurisdiction the land is situated
and includes any officer of the Revenue Department
empowered by the Government to exercise the powers and
perform the functions of the Mandal Revenue Officer under
this Act;
(7) ''notification'' means the notification published in the
3Telangana Gazette and the word 'notified' shall be
construed accordingly;
(8) "owner" includes every person who holds land
directly under the Government under a patta or whose name
is registered in the land revenue accounts of the
Government as pattadar or as occupant or k hatadar and
who is liable to pay land revenue;
(9) "prescribed" means prescribed by rules made by
the Government under this Act;
(10) "Revenue Divisional Officer" means the Revenue
Divisional Officer in whose jurisdiction the land is situate and
includes any officer of the Revenue Department empowered
by the Government to exercise the powers and perform the
functions of the Revenue Divisional Officer under this Act;
(11) "State" means the State of 3Telangana;
(12) "Telangana area" means the territories specified in
sub-section (1 ) of section 3 of 4the States Re-organisation
Act, 1956;
(13) "water tax" means tax levied under section 3.
3. Substituted by G.O.Ms.No.45, Law (F) Department, dated 01.06.2016.
4. Please refer to the provisions under the Andhra Pradesh
Reorganisation Act, 2014 (Central Act 6 of 2014).
Central Act 37 of 1956.
[Act No.11 of 1988] 3
3. With effect on and from the date of com mencement of
this Act, the Government shall be entitled to levy and co llect
in respect of every land receiving water for 5[irrigation and
Aqua-culture purposes] from any Government source of
irrigation notified under section 4, for each fasli year at rates
specified in the Schedule.
Explanation:- For the purpose of levy of water tax under
this section:-
(i) all Government sources of irrigation classified as
major and medium irrigation projects shall be regarded as
category-I and all other Government sources or irrigation
which supply water for a period of 5[not less than four
months] in a year shall be regarded as category-II; and
(ii) all land s whether classified as wet or d ry or
otherwise classified as irrigated wet or irrigated dry shall be
regarded as dry;
6[(iii) ''Aqua-culture'' means, culturing of Prawn, fish or
any other aquatic life in captivity, inside tanks, ponds, pens,
or any other enclosures utilizing water from a Government
source.]
4. The District Collector shall specify from time to time, by
notification, for the purposes of this Act, the Government
sources of irrigation and the lands under the commandable
ayacut therein lying within his jurisdiction, and where any of
the said Government sources of irrigation and the lands
under the commandable ayacut therein lie in more than one
district such notification shall be issued by the
Commissioner of Land Revenue.
5. Substituted by Act No.13 of 1997.
6. Inserted by Act No.13 of 1997.
Notification of
Government
sources of
irrigation.
Power of the
Government to
levy and collect
water tax.
4 [Act No. 11 of 1988]
5. (1) The water tax payable under this Act, by each
owner in re spect of his lands under the co mmandable
ayacut of the Government source of irrigation in every
village shall ordinarily be determined for the fasli year for
which water tax shall be leviable and assessed by the
Mandal Revenue Officer in accordance with the provisions
of section 3.
(2) As soon as may be, after the publication of the
notification under section 4, the Manda l Revenue Officer
shall, subject to such general or special orders as may be
issued by the Government in this behalf, cause a list to be
prepared and published in suc h manner as may be
prescribed, c ontaining the names of the owners in every
village within his jurisdiction and the extent of lands held by
him under the commandable ayacut of the Government
source of irrigation and the water tax payable thereon.
(3) The list prepared under sub -section (2) shall be
published at such place and in such manner as may be
prescribed and on such publication, every o wner who is
liable to pay the water tax under this Act shall be deemed to
have, had notice of such tax.
(4) Any person interested in and objecting to the water
tax specified in the list published under su b-section 3 may
make an application in writing to the Mandal Revenue
Officer within thirty days from the date of publication of the
said list. The Manda l Revenue Officer shall consider the
objections, if any which may be received from any person
with respect to the list on or before the period specified
therein and pass such other order the reon as he thinks fit
and serve the same on the person concerned. Every such
order shall, subject to the provisions of sections 6 and 9, be
final.
Determination of
water tax.
[Act No.11 of 1988] 5
(5) If no object ion is received under sub-section (4)
within the period specified, the water tax specified in the list
published under sub -section (3) shall, subject to the
provisions of sections 6 and 9, be final.
6. (1) Any person who has not made an application under
sub-section (4) of section 5 may, within thirty days from t he
date on which the water tax s pecified in the list published,
has become final under sub -section (5) of that section,
appeal against such water tax to the Revenue Divisional
Officer who shall pass such order a s he may think fit
confirming, modifying or annu lling such water tax appealed
against.
(2) Any person aggrieved by an order pa ssed by the
Mandal Revenue Officer under this Act may, within thirty
days from the date of service on him of the order, appeal to
the Revenue Divisional Officer who shall pass such order as
he may think fit conf irming, modifying or annulling the order
appealed against.
7. The water tax payable by an owner under this Act, shall
be paid by him in the manner prescribed.
8. The water tax payable under this Act, by an owner in
respect of any land shall be deemed to be public revenue
due u pon the land, and the provisions of 7the Telangana
Revenue Recovery Act, 1864 shall apply.
9. The District Collector, may, at any time either suo-moto
or on an application made within sixty days from the date of
communication of the order call for and examine the records
relating to any order passed or proceeding taken by the
7. Substituted by G.O.Ms.No.45, Law (F) Department, dated 01.06.2016.
Revision.
Water tax payable
under this Act to
be treated as
public revenue
due upon the
land.
Act II of 1864.
Mode of payment
of water tax.
Appeal.
6 [Act No. 11 of 1988]
Mandal Revenue Officer or the Revenue Divisional Officer
under this Act for the purpose of satisfying himself as to the
legality or propriet y of such order or as to the regularity of
such proceeding and pass such order in reference thereto
as he thinks fit:
Provided th at the District Collector shall not pass any
order adversely affecting any person unless such person
has, had an opportunity of making a representation.
10. If, in the opinion of the Government, the enforcement of
all or any of the provisions of this Act, will cause hardship in
any case or cases, the Government may, by notification,
setting out the ground therefor, exempt either permanently
or for a specified period, such case or cases from all or any
of the provisions of this Act, subject to such conditions, if
any, as the Government may deem fit to impose.
11. The rates o f water tax levied in accordance with the
provisions of this Act, shall not be questioned in any court of
law.
12. The provision s of this Act, shall have effect notwith -
standing anything inconsistent therewith contained in any
law for the time being in force, custom or usage having the
force of law, or contract or Judgment, decree or order of a
court or other authority.
13. (1) The Government may, by notification, make rules
for carrying out all or any of the purposes of this Act.
(2) Every rule made under this Act shall, immediately
after it is made, be laid before the Legislature of the State if it
is in session, and if it is not in session, in the session
immediately following, for a total period of fourteen, days
which may be comprised in one session or two suc cessive
sessions, and if before the expiration of the s ession in which
Power to make
rules.
Act to override
other laws.
Bar of Jurisdiction
of Court.
Exemption.
[Act No.11 of 1988] 7
it is so laid or the session immediately following the
Legislature agrees in making any modification in the rule or
in the annulment of the rule, the rule shall, from the date on
which the modification or annulment is notified, have effect
only in such modified form or shall stand annulled as the
case may be, so howev er, that any such modification o r
annulment shall be without prejudice to the validity of
anything previously done under that rule.
14. (1) T he Government may, from time to time, by
notification add to or modify the Schedule.
(2) Where a notification has been issued under
sub-section (1), there shall, unless the notification is in the
meantime rescinded, be introduced in the Legisla ture as
soon as may be, but any case during the next session of the
Legislature foll owing the date of the issue of notification , a
Bill on behalf of the Government to give effect to the
addition or modification, as the case may be, of the
Schedule and the notification shall cease to have effect
when such Bill becomes law, whether with or without
modification, but without prejudice to the validity of any
thing previously done thereunder:
Provided that if the notification under sub -section (1) is
issued when the Legislat ure is in session, such a Bill shall
be introduced in the Legislature during that session:
Provided further that where for any reason a Bill as
aforesaid does not become law within six months from the
date of its introduction in the Legislat ure, the notification
shall cease to have effect on the expiration of the said
period of six months.
(3) All references made in this Act , to the Schedule
shall be construed as relating to the Schedule as for the
Power to amend
the Schedule.
8 [Act No. 11 of 1988]
time being amended in exercise of the powers conferred by
this section.
15. All Acts, rules, notifications and orders, in so far as they
are repetitions of or inconsistent with the provisions of this
Act, shall be deemed to be repealed.
Repeal.
[Act No.11 of 1988] 9
8THE SCHEDULE
(See Section 3.)
Sl.
No.
Nature of Crop Rates of Water Tax per
acre in respect of Water
Sources under
Category-I Category-II
Rs. Rs.
1. First or Single Wet Crop 200.00 100.00
2. Second and Third Wet Crop 150.00 100.00
3. First Crop Irrigated Dry 100.00 60-00
4. Second and Third Crop Irrigated
Dry
100.00 60.00
5. Dufasal Crop in Fasli Year 350.00 350.00
6. Aqua-culture per year 500.00 500.00
* * *
8. Substituted by Act No.13 of 1997.