Andhra Pradesh Gram Panchayats Village Produce Rules, 1998

{
    "id": 14519,
    "slug": "andhra-pradesh-gram-panchayats-village-produce-rules-1998",
    "title": "Andhra Pradesh Gram Panchayats Village Produce Rules, 1998",
    "short_title": "Andhra Pradesh Gram Panchayats Village Produce Rules, 1998",
    "act_number": "Published vide Notification No. G.O.Ms. No. 411, P",
    "act_year": 1998,
    "act_type": "STATE",
    "location": "Andhra Pradesh",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Andhra Pradesh Gram Panchayats Village Produce Rules, 1998",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "Andhra Pradesh Gram Panchayats Village Produce Rules, 1998",
            "chapter": null,
            "content": "Andhra Pradesh Gram Panchayats Village Produce Rules, 1998\nPublished vide Notification No. G.O.Ms. No. 411, Panchayat Raj and Rural Development (Parts III), dated 7.10.1998\nLast Updated 22nd August, 2019\n[ap491]\nNotification No. G.O.Ms. No.411.\n- In exercise of the powers conferred by sub-section (1) of Section 268 read with Clause (b) of sub-section (1) of Section 60 of the Andhra Pradesh Panchayat Raj Act, 1994 (Act No. 13 of 1994) and in the supersession of the rules issued in G.O.Ms. No.295, PR(Samithi.I) Deptt., dated 4-4-1979 the Governor of Andhra Pradesh hereby makes the Andhra Pradesh Gram Panchayats Village Produce Rules, 1998.\nRules relating to Andhra Pradesh Gram Panchayat Village Produce\n1.\nThese rules may be called \"the Andhra Pradesh Gram Panchayats Village Produce Rules, 1998\".\n2.\nIn these rules, unless the context otherwise requires-\n(a)\n\"Tax\"\nmeans tax on village produce, that is, Kolagram or Katarusum.\n(b)\n\"Year\"\nmeans the financial year.\n3.\nThe tax on the village produce mentioned in the schedule to these rules shall be levied by a resolution of the Gram Panchayat passed at a meeting and at the rates specified in the Schedule to these rules.\n4.\nThe tax shall be levied from the first day of the following financial year in which the resolution was passed at the rates fixed in the resolution.\n5.\nThe tax shall be collected from the vendor of the village produce.\n6.\nThe gram panchayat shall maintain a register showing the name of the Vendor, the commodity sold by him, its weight or measurement or number and the amount of tax collected.\n7.\nThe gram panchayat shall issue a printed receipt to every person in respect of the tax collected from him.\n8.\nAny person attempting to evade the tax or practising any method in order to evade or facilitate the evasion of the payment of the tax, shall be punishable with fine which may extend to 250/- rupees.\n9.\nIf any person or company fails to furnish correct and complete particulars of the village produce sold by him or it, the Executive Authority shall, after making such enquiry as he considers necessary, assess to the best of his judgment the amount of tax payable by such person or the company.\n10.\n(i) An appeal shall lie to the gram panchayat against the orders of the Executive Authority levying the tax or imposing the fine.\n(ii) A second appeal shall lie to the Extension Officer (Pts.) against the orders of the Gram Panchayat passed on the first appeal.\n(iii) No appeal shall be maintainable unless it reaches the appellate authority within thirty days from the date of receipt of the order appealed against and the tax or fine in respect of which the appeal is presented has been paid or deposited in the office of the gram panchayat before the expiry of the said period of appeal.\n11.\nAs items like paddy, millets, pulses, ground nut, oil seeds, cotton, tobacco, jute and coconuts are \"declared goods\" as per the Andhra Pradesh General Sales Tax Act, 1957 imposes a tax on sale or purchase of the declared goods, no further tax can be levied by the gram panchayats on the declared goods.\nSchedule\nSI. No.\nName of Commodity\nWeight or measurement or number\nOld rates\nProposed rates under APPR Act 1994\n(1)\n(2)\n(3)\n(4)\n(5)\nRs.Ps.\nRs. Ps.\n1.\nTurmeric\n1 quintal\n0.50\n2.50\n2.\nJaggery\n1 \"\n0.50\n2.50\n3.\nTamarind\n1 \"\n0.30\n1.50\n4.\nChillies\n1 \"\n1.00\n5.0-0\n5.\nOnions\n1 \"\n0.20\n1.00\n6.\nCashew Nuts\n10 Kilograms\n0.25\n1.25\n7.\nGhee\n10\"\n0.25\n1.25\n8.\nBanana leaves 100 leaves\n0.05\n0.25\n9.\nFruits (All Kinds)\n100\n0.10\n0.50\n10.\nEggs\n100\n0.10\n0.50\n11.\nBricks or tiles or glass beads\n1,000\n1.00\n5.00\n12.\nGlass Beads\n450 Grams\n0.05\n0.25\n13.\nAll domestic birds\nOne/A pair\n-\n1.00",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        }
    ],
    "metadata": {
        "Act ID": "Last Updated 22nd August, 2019 [ap491]",
        "Act Number": "Published vide Notification No. G.O.Ms. No. 411, Panchayat Raj and Rural Development (Parts III), dated 7.10.1998",
        "Enactment Date": "",
        "Act Year": "1998",
        "Short Title": "Andhra Pradesh Gram Panchayats Village Produce Rules, 1998",
        "Type": "STATE",
        "Location": "Andhra Pradesh"
    },
    "updated_at": "2026-09-29 21:55:18"
}