State Act

The Andhra Pradesh Agricultural Land (Conversion for Non Agricultural Purposes) Act, 2006.

6. 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. (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.