LexThe ASSAM BETTERMENT FEE AND MOORING TAX (DIBRUGARH) ACT, 1953
Assam · state statute
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The 29th May 1~3
No.L.20/53/17. -1The following Act of the Assam Legislative Assembly,
which received the assent of the Governor of Assam, is hereby published for
general information.
(Received the assent of the Governor on the 26th May 1953)
Preamble.
Short title,
extent and
commence·
ment.
Definitions.
ASSAM ACT XIII OF 1953
THE ASSAM BETTERMENT FEE AND MOORING
TAX (DIBRUGARH) ACT, l~.,23
(Passed by the Assembly) ·
[Published in the Assam Gazette, dated 3rd June 1953]
An
Act
for the levy of betlermentfee·and mooring tax in Dibrugarh
Subdivision
- WHEREAS it is necessary to levy a betterment fee and
piooring tax in Dibrugarh Subdivision ;
It is hereby enacted as follows:-
1. (1) This Act may be called the Assam Betterment
fee and Mooring Tax (Dibrugarh) Act, 1953.
(2) It shall extend to the Dibrugarh Subdivision of the
Lakhimpur District.
(3) It shall come into force on such date as the State
Government may, by notification in the official Gazette,
appoint.
2. In this Act, unless there is anything repugnant in
the subject or conte~t,-
(a) "Collector" means the Deputy Commissioner, the
Additional Deputy Commissioner, Lakhimpur District or
such other officer empowered by the State Government to
carry out the functions of the said Deputy Commissioner ; _
(b) "fee" means the betterment fee ; · .
(c) "prescribed" means prescribed by rules framed
under this Act ; ·
(d) "property" means only immovable property ;
(e) "revetment" means the stone revetment constructed
or to be constructed along the river Brahmaputra in the
Levy of
betterment
fee,
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Dibrugarh Subdivision for the protection of the town and
its neighbourhood from erosion by the river.
3. The State Governm ent shall levv a betterment fee
in so much areas of the Dibrug 11rh Suhdivision as may be
specified under · section 4. The betterment fee shall be
levied and collected .in the manner hereinafter provided in
this Act.
Division into 4. For the purpose of ascertaining the fee thM should
differ en t be levied at different rates consistent with the proximity of
belts. any property to the revetment, so much of the areas of the
Dibruglrh Subdivision as are determined by the Govern·
ment to have been benefited by the revetment shall be
divide:! into four different parallel belts, and the boundaries
of each of the belts shall be notified in the official Gazette.
These four belts shall be graded as A, B, C and D, belt
A being nearest to the revetment and the other belts follow•
ing it in their alphabetical order.
Rate of an- 5. (1) For a period not exceeding twenty years from
nual fees. the commencement o this Acf, every person owling pro -.
perty within auy of the belts aforesaid, shall in respect of
his property be liable to pay the fee which shall be levied
annually at the rates specified in the Schedule.
(2) The valuation of any property i~ areas within any
of the belts shall be determined by the Collecto:.
(3) The Collector shall publish annually a list of the
persons liable to pay the fee in the different belts in such
manner as may be prescribed and subject to appeal to the
State Government in the prescribed manner, such assess
ment shall be final and conclusively binding on the vwners
of property so listed.
Exemptions. 6. The following buildings and lands shall be exempt
from the levv of any fee: -
(a) b~i!dings a~d lands set apart for public worship
either actually so used or U.>ed for no other
purpose ;
( b) burials and burial grounds.
Fee as - 7. The fee levied on any property shall be the first
charge on charge on it after land revenue, if any. the property.
Instalment. 8. The fee shall be payable by instalment one or more
and in such manner as may be prescribed ..
Occurrence 9. If after the levy of the fee and publication of the
of change to list mentioned in sectioa 5( 3) any change to any property
any prope~- a: • • I . h h l d 1· . ty, auectmg its va uat10n occurs w et er JY emo 1t10n, con·
struction or reconstruction of any building or otherwise, the
owner thereof shall give notice of such change to the Collec
tor within the prescribed time an<l the Collector shall revise
fee which will bec ome payable accordingly from the next
financial year.
.,
\
- };'ee in case J 0. (1) In the case of any transfer of any property
of transfer. either in part or in whole, both the transferor and the
transferee sh<.11 be liaL]e for arrears if any accrued upto the
date of transfer.
(2) In the event of any transfer of property in part,
the liability for payinent of the fee "shall be apportioned by
the Collector in accordance with the shate of each of the
different owners.
Collector's J J. (1) For the purpose of ascertaining the valuation
P0
1w1 ;r t 0 of ahy property, the Collector may by notice, in the presca 1or par- -ticulars. cribed manner, call upon any owner or owners of property
to furnish him with such particulars about any property as
he may require and every owner shall on such notice be
bound to comply with it and make a full returh to the best
of his know l<"dge or belief. ·
(2) For the purpose aforesaid, the Collector or his
authorised agent may enter, inspect, survey and measure
any building or land after giving the owner thereof twenty
four hours' notice in writing.
Mooring tax 12. Any o'wner of a steamer or flat, by himself or acting
through his agent, mooring at any place on the river within
400 yds. of the revetment opposite the 8ame, shall be liable
to pay a mooring tax at such rate as specified in the
Schedule
Arr an g e- 13. The State Government may make such arragements
In 1~ nt~ 8 for as it thinks fit for the collection of fees and taxes payable
co ec wn. under this Act.
Arrears reali· 14. A 11 arrears of fees and taxes shall be. realisable as
sable as arrears of land revenue and the procedure laid down in the
lirr~ars of Assam Land and Revenue Regulation, 1886 shall be Regulation
c~~e. rev- followed for the _purpose of such realisation. I of 1886,
Power to 15. (1) The State Government may make rules for
make rults carrying out the purposes of the Act.
(2) In particular, and without prejudice to the genera
lity of the foregoing provision, such rules may provide .for
(i; the manner of publishing the list of persons
liable to pay fee ;
(ii) the manner of filing any appeal agaimt assess
, ment;
(iii) the number of instalment or ihstalments and
the time and the manner in which the fee shall
(iv)
(v)
be paid ;
the manner of coliection of fee ;
the time within which any notice about any
change in any property shall be given ;
(v{) the manner of giving any notice about transfer
of any property ; ·
(vii) the manner of giving any notice calling fot
particulars about any property ;
fviii) the manner of fixing the rate of mooring taJQ
and its collection,
Belt A
Belt B
Belt c
BeltD
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SCHEDULE
[Section 5 (1)]
Not exceeding 5 per cent. of the value of the property
realisable in annual instalme _nts over the period as fixed
under sub-section (1) of section 5.
Not exceeding 4 per cent. of the . value of the property
realisable in annual instalments over the period as fixed
under sub-section (1) of section 5.
Not exceeding 3 per cent. of the value of the property
realisable in annual instalments over the period as fixed
under sub-section ( 1) of section 5.
Not exceeding 2 per cent. of the value of the property
realisable in annual instalments over the period as fixed
under sub-section (1) of section 5.
(Section 12)
Daily-Re.I for 100 tons or part of it of the capacity of the steamer or the flat.
S. K. -DUTTA,
Secy. to the Govt. of Assam, Leg. & Judl. Deptt.
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