The ASSAM BOARD OF REVENUE ACT, 1962

75 
ASSAM ACT No.XXI OF 1962 
THE ASSAM BOARD OF REVENUE ACT, 1962 
(As passed by the Assembly) 
(Received the assent of the Gov ernor on the 4th September 1962) 
[Published in the Assam Gazette, Extraordinary, dated the 5th 
September 1962] 
An 
Act 
to provide for the consti tution of a Boa:rd of Revenue 
for the State of Assam 
Preambl e Whereas it is expedient to provide for the 
constituti on of a Board of Revenue for the State of 
As~am for the purpose and in the manner hereinafter 
appearing: 
It is her eby enacted in the Thirteenth Ye ar of 
the Republic of India as follows:-
CHAPTER I 
Preliniinary 
Short title, I. ( 1) This Act may be called the Assam Board of 
extent and Revenu e A ct, 1962. 
comm en- (2) It extends to the whole of the State of 
cement . Assam. 
(3) It shall come into force on such date as the 
State Government may, by notification in the Official 
Gazette, appoint. 
Oeiinition 2. In this Act, u nless there is an ything repugnant 
in the subje ct or context --
(1) "Board" means the Assam Board of Revenue. 
constituted under Section 3. 
(2) "Prescribed" means prescribed by tulc s 
made under thls Act. 
(3) "Schedule" means schedule to thi s Act. 
CHAPTER II 
Constitution, Powers and Functions of the 
Assam Board of Revenue 
Constitution 3. ll) The State Government shall constitute for 
ol the Board, the State of Assam a Board to be known as the 
Assam Board of Revenue. 
Membership (2) The Board ~ h all consist of three memeers 
of the Board. to be appointed bv the Stat eo> Government. 
76 
Quali fica• (3) A member of the Board shall either be a 1Jef­
tion of tbe son whu , in the opinion of th;! Stule Ge vernme nt , is, m ember. Ly reason ol lm wide adm inistrative o. judicial. 
experience, fitted to serve on the Board or a person 
who is qualified to be appoin ted as a Judge of a 
Higli Court. 
Chairman of ( 4) The Stale Government shall appoint one of the 
the Board. members or the Board to Act as the Chairman thereof. 
Constitution (5) Notwithstanding anythin g contained in sub­
of Benches . section (2), the Ch air man of the Board shall be com­
pet ent to constitu te or reconstitute Bench es comisting 
' of one or two members of the Board to dispose Lf 
any case or class of cases and the decisions of suc:i 
Benches shall be deemed to be the decisions of the 
·Board. 
Deci sion (6) If there be any diff~rence of opm10n betw een 
where a p- the members const ituting a two-member Bench in 
peal heard , disposing of a case, the matter shall be pla ced before 
lJy. h .two the Chairman who may, in his discre tion , eithe r refer 
uierr , et 
8
' the matter tc the third member or refer it to the foll 
Ag; limit 
Salary 
Hoard for hearing and finally disposing of the matter. 
(7) No person shall be retained as a mem ber of 
the Board after he has attained the age of sixty years. 
(8) The salary and allowances of the members of 
· the Board shall be such as may be prescribe d. 
Power .s i:ind 4. The Board shall have the power and jurisdiction 
J~nsdicti~n - to enter tain appeals and petitions and revise decisions 
Bo aid. t e in revenue cases arising under the provisions of the 
enactm ents specified in Schedule 'A' and sha'.l also 
have such pow er and jurisd iction vs may be cor.ferred 
on it by any oth er law for the t ime being in force. 
Powe,r of . 5. Without prejudice to anything cont<.ined in 
G Statt · Section 4, the State Gov ernment m ay, by notification, 
overnrnent . h B d h h d · d fi ; <o assign assign to t ,e oar sue ot er uu ~ s an unct10ns 
additional as it may . oeem fit. 
duties and 
functions. 
iSoard's deci· 
1ion final. 6. No app eal or revision shall lie against any order 
passed by the Board in the exercise of its powers of 
appeal or revision under this Ac t. 
.tloard'.s po- 7. (1) Notwithstaudinrr anything contair.ed 111 
we1 of review , _ 6 h "' d 1. . S . or its own ~ectrnn > to t e cont rary, an s.Uuject to ect10n 8, 
j :1dgment. the Board may, on the application of any of the par-
ties review its own decision or order in any case and 
may .pa~s such order as it thinks fit : .· .u 
Piovide<l that no such decision or order shall · he 
- .review.c:;d unle>s notice has been given to the opposite 
' parties · to· appear and to show cause why ·· such order :·' .:·:, : ,. 
or tlecisi on s::ould not b ~ revie'wed . 
. (2) An apr.lication for review under sub-set; 
tion (1) by aoy party - sha ll be made within ninety 
days from the date of the decis1011 or order of the 
Board. 
(3) In computing the period of limitation, the 
provisions of the Indian Limitation Act, 1908 applica· 
ble to the appl icat ions for review of a judgment or Act IX d 
order of a Civi l Court shall, so far as may be, apply 1903• 
to applications for review under this section. 
Amendm ent 8. Clerical or arith tnetical mistakeg in decision or 
of decision orders or errors arising therein from any accidental 
or orders. slip or omission may at any time be corrected by the 
~ Board either of its own motion or on the application 
of any of the parties . 
Dos ts 
Board 's 
place of 
sittin g. 
Contempt 
[ j 
· Power to 
tn .. ke rules, 
- f: ~ 
, .. . 
\ . 
9. In any proceeding refer red to in Se~tion 4 or 
Section 7, the Board may award such costs as it thinks 
fit and determine by whom such costs are tQ be paid 
and , where there are severa l persons liable, the 
amount to be paid by each such person. Any cost 
awarded by t he Board shall be recoverable as if it were 
an arrear of land revenue. 
10. Subject to the orders of the State Government, 
the Board may hold its Court at any place within tl:e 
State of Assam. 
11. Tbe Board shall have the same powers of dealing 
with contempt of the Board or in respect of any 
proceedings before the Board as if the Board were a 
High Court referred to in Art icl e 214 of the Constitu­
tion of India . 
CHAPTER ill 
MISCELLANEOUS 
12. (l) The State Government may, by notification 
in the Official Gazette, wake rules consistent with the 
provisions of this Act, for carrying out the purposes of 
this Act save in rega.rd to the matters specified in 
Section 13. 
(2) All rul es under this section ~hall be laid for not 
less than fourteen days before the Assam Legislative 
. Assembly as so:::.n as possible after they are made and 
· ~ ha)l be subj rct to such modifications as the Legislative 
Assembly may make during the session in which they 
are so laid or the session immediately following. 
Power to 
make 
l{egu lation 
by the 
Boa rd. 
13. (1) S u bj ~ ct to the previo us sancti on of the Sta te 
Go vernm ent th e Board shall, frum time to tim e, frame 
regu lations consistent with th e pro visions of this Act 
a nd rnle s made un dec Section 12 for regulati ng i ts 
procedur e a nd disposal of its business. 
(2 ) The regulation s made und er sub -section (I.) 
sha ll be published in the Offi cial Gazette . 
Repeal and l+. ( I) The Assam Board of Rev enue Act, 1959 , is Assam Act 
Saving. hereby repealed. VIH of 1960. 
Eeria l 
No. 
(2) The en ac tm en ts specified i ;1 the th ird cnlu rr n of 
Sd1edu le 'B' are hereb y repea led or am ended to the 
extent mention ed in tl1e fou rth column ther eof: 
(3) No t'N ithsta ndi ng such repea l u nder rnb- sections 
( !)and (2), an y decision t aken, order made, anythin g 
done or any proceedin g commence d unde r any o f th ~ 
prov isions of the A ct repeale d shall, in so far as th ey 
are not inc onsistent with the provi sinns of th is Act, 
con tinue in forc e a nd sha ll be deemed to have 
bee n taken , mad e, done or commence d und er the 
correspo nd ing provis ions of this Ac t. 
SCH EDUL E 'A' 
(See Sect ion 4) 
At J urisdict ion 
I T he Op ium Act, 1878 (1 of I. App eal or re.vision under rule for the 
lll 78). time bei ng in force mad e under 
Sec tion 5. 
2 T he Assam L oca l Rates 
Regul ation, 1879 (III of 
1879). 
3 Th e Assa m F orest Regula­
tion, 1891 (VII of 1891) . 
4 The A:;sam Motor Ve hicles 
T axa tion Act, 1936 (I X 
of 1936) . 
5 Th e Mot or V e hicle~ Act, 
1939 (IV of 1Q39). 
2. App ea l or rev ision against an order 
passed under Sections 23, 24 and 
25. 
Appe al un der Section 8 against the order 
of any officer app oint ed under Section 
6 to a s~ ess or collect the rates. 
1. Appeal i n matters of Sections 11, IZ, 
13 and 14. 
2. R evision under Section 20 of arrange­
ments ma r e und er Section 13 or 16 . 
R evision of ord ers und er Section 17. 
Appe als ag ai nst the ord er of the State 
Transpo rt Aut hority in any matter 
falli ng under clauses (a), (b), (c), (d), 
(e) , ( f ) , (g), (h) and (iJ of Section 
64. 
Year 
1910 
2 3 
No. Act 
79 
SCHEDULE '13' 
(See Section 14) 
4 
Extent of repeal or amendment 
l Assam Excise Act, 1910 1. For section 9 of the Act the 
following shall be substitu· 
ted, namely:-
" 9. \1) Orders passed by the 
Excise Commissioner, a District 
Collector or a Collector other than 
a· Distri ct Collector under this Act 
or under any Rule made hereunder 
shall be appealable to the Ass<1m 
Board of Revenu e. 
(2) The Assam Board of Revenue 
may call for the proce edings held 
by any of the officers mentioned in 
sub-section (1) and pass such orders 
ther eon as it thiuks fit". 
2. In sub-se ction (2) of section 
2.7 of the Act, for the word "Board" 
the words "Assam Board of Reve­
nue" shall be substituted. 
1913 III The Bengal Puhlic D emands 1. In section 3 of the Act, after 
Recovery Act, 1913. sub-clause (7) the following shall 
be imert ed as sub-clau~e (8), 
namely:-
"(8) "Board'' means the Assam 
Board of Revenue constituted 
under the Assam Board of Revenue 
Act, 1962 ". 
2. In section 51 of the Act, in 
clause (b) of sub-section (1), for 
the word "Commissioner'' the word 
"Board'' shall be substituted. 
3. For section 53 of the Act, the 
following shall be substituted, 
namely:-
"53. The Collector may revi se 
any order passed by the Certifi­
cate Officer, the Assi&tant Collec­
tor or the Deputy Collector 
under this Act ; 
and the Board may .revise any 
order passed by a Collector 
µ:qdcr this Acf> · 
Year 
I 
1935 
I 939 
!948 
80 
No. Act 
2 3 
III The Assam (Temporarily 
Settled Districts) T enan­
cy Act, 1935, 
The Northern Indi a 
ferri~s Act, l 878. 
I The Assam Commissio­
ners' Powers Distribu­
tion Act, 1939. 
XII 
IV 
The Assam Commissio-
ners' (Transfer oJ 
Powers) Act, 1947. 
The Assam Revenue Tr i .. 
bunal (Transfer of 
fowers) Act, 1946. 
Extent of repeal or amendment 
4 
1. In secti on 3 of th e Act, after 
clause ( 17), the following 
shall be inserted as clause 
~ !8), namdy :-
"(18) 'Board' means the 
Assam Board of Revenue consti· 
tuted und er the Assam Board of 
Revenue Act, 1962." 
2. In section 98 of the Act,-
(I) for the word ~ · Commissio­
ner " occurr ing in clause (a) 
the word "Board" shall be 
substituted ; 
(2) the proviso at the end shall 
be deleted. 
3. In section 99 of the Act, in 
sub- section (1), for the word 
" Com missioner'' occurring 
betw een the words "the" 
and ''after'' the word 
"Board" shall be substitu­
ted. 
4. In section 102 of the Act, for 
the word "Commissioner" 
occurring between the words 
"the" and "of" the word 
"Board" shall be rnbstitu­
ted. 
In sectiori 31 of the Act, in the 
second paragraph for t)le 
words "Commissioner of the 
Division" occurring between 
the words •·The" and "may" 
the words "Assam Board of 
Revenue" shall be substituted 
'fhe Whole 
Do. 

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