(1.) In this batch of writ petitions, common questions arise for consideration. Hence, they are disposed of, through a common judgment.
(2.) Petitioners are, either corporate agencies, undertaking development of townships and residential areas in various places of the State, or individual owners of, plot of land. In the recent past, there was phenomenal increase in conversion of agricultural, or barren lands into ' residential colonies, or house sites. In case the development takes place within the area if operation of an Urban Development Authority, constituted under the A.P. Urban Areas (Development) Act, 1975 (for short 'the 1975 Act'), approval of lay-out, and in certain cases, permission for construction must be obtained from such authority (for short 'the UDA'). On the other hand, if the land is not within any UDA, but is situated within the area of operation of any Local Authorities, such as, Municipal Corporation, Municipality, or Grampanchayat, the layout must be obtained from them, which, in turn, would be subject to approval by the Director of Town Planning. Permission for construction must be obtained from the local authority itself.
(3.) The A.P. Non-agricultural Land Assessment Tax Act was in force, till recently. It provided for levy of non-agricultural land tax, whenever any agricultural land is put to non-agricultural vise. The levy was irrespective of the nature of use, to which, the land is put, or the nature of the local authority, within whose jurisdiction it is situated.