Question

What is the rate of tax to be calculated for vacant lands that are adjacent to the buildings or related to the households under Section 60 (3) of the Andhra Pradesh Panchayat Raj Act, 1994?
1. 2 paise per annum
2. 2 paise per rupee per annum
3. 2 paise per rupee per annum on the annual rent of land
4. 8 paise per rupee per annum on the annual rent of land

Answer 1

Correct Answer - Option 3 : 2 paise per rupee per annum on the annual rent of land

The correct answer is 2 paise per rupee per annum on the annual rent of land.

• This Act of the Andhra Pradesh Legislative Assembly which was reserved by the Governor on the 15^th April 1994 for the consideration and assent of the President of India, received the assent of the President on the 21^st April 1994 and first published in the Andhra Pradesh Gazette, Part IV-B, Extraordinary No. 13, on April 22, 1994.
• An Act to provide for the constitution of Gram Panchayats, [Mandal Praja Parishads] and [Zilla Praja Parishad] and matters connected therewith or incidental thereto.
• 2 paise per rupee per annum on the annual rent of vacant lands that are adjacent to the buildings or related to the households under Section 60 (3) of the Andhra Pradesh Panchayat Raj Act, 1994. 

• The passing of the 73^rd Amendment has improved local self-government in the country vastly.
• To celebrate this and further give impetus to the institutions, the central government in 2010 decided to observe 24^th April every year as National Panchayati Raj Day.
• Today, the formalized Panchayati raj functions in three levels namely, the Gram Panchayat (at the village level), the Mandal Parishad/Panchayat Samiti/Block Samiti (at the Block level), and the Zila Parishad (at the district level).