The Assam Board of Revenue Act, 1959

The 27th March 1960 
No.LJL.57/58.-The following 'Act of the Asfam Legislative As~embl] 
· which rt'ceiwd the asient of the Governor is hereby published for gene1al 
' information. 
(Received the assent of the Gover~or on the 27th March 1960) 
ASSAM ACT No.VIII OF 1960 
'f£1E ASSAM BOARD OF REVENUE ACT, 1959 
.. ~. 
(As passed by, the Assembly) 
the Assam Gazette, Ex1raordina1y, dated the 31st March }960 
An 
Act 
to provide for the constitution of a Board of' Revenue for the State ~f Ass au,. 
WHEREAS it is expedient to provi ::le for the consti-
tution of a Board of Revenue for the State of Assam 
for the purpose and in the manner hereinafter ap­
pearing: 
"I 
" 4 
It is hereby enacted in the Tenth Yeat ' of the 
Republic of lnd ia as follows :--
t :l IAPTl:R I 
Short title , l. (1) Thi~ Act n1 <ty lie ca lled the Assa m Hoard of 
-: xtent and R eveuue Act, 1959. 
commence· 
m~nt, 
(2) It ex tend s tu ll11: w l1ole of tl1e State o f Assam. 
(3 ) It sli<tll conic int o L,l'l'e on suc h dafo · as the 
State Co vernm cnt in .1y, by notification in th e Officia l 
Ga ze tte, appoint · 
Definitiom. 2. In this Act , unk ~. s tl11:re is auychiug repug11ao t 
in th e subj ect or con1t:x 1: ---
(1) "Board " m e;1 n·, tf1e Assam Boa r<l of Rev enue 
co nsti t111 ed u ude.- Sec ti u11 3. 
(2) "Pre scribed" H1< :ans pres cribed by rules 
111a J1 '. undtc i l k- Act. 
(3) "Sc hedule " 111! ;:ins sched ule l o tl1is Act. 
( :r i I\ PTE R II 
Constitutio n , Po w~! 1' s and Functions of tht? 
A ssa n .1 Boa r d of Revenu .c 
Comtitut.i on 3. (l) With cni·cl lrc 1m wch <l a te as the Stat e Gov ­
ofthe Board. erntn f'nt nwv , by 11"1ifiu11inn in the Official Ga zette 
app oi nt , th t:re skill I w nrnst i lUte<l for th e State of 
Assam a Hoard t<> l:w known as "the Assam Board of 
H evf'n ue" (h erei naft er re fc;1red to as " t~1 t: Board"). 
J\' ,:mbership (?.) Th e Hoard slta JI cnnsis t o f two rne m uers to be 
,,: the Board. appoin1ecl hy tl w S tate Co , ernrnent. 
(J_ualifica-
1ions of the 
memhrr. 
(3) A mFmber nf th,; lloa rd sh:ill eith er be a person 
who, in the 11pinio1 1 of tbe Stat e Gove rn me nt , is by 
rea son ot hi s wi1k a d r11i11istrative or judi cial ex peri ence 
is fitt ed to serve on t l1e Boa rd or a perso n who is q uali­
fieJ to b e appointed as JuJ ge of a High Court. 
l 
3 
( 4) The State Governme nt sha ll appoint one of the 
memb ers of the Doard to a ct as the 9hairm an th ere of. 
to (5) In h ear ing appe als un<ler Sec tion 4 or in case 
of review of orders of th e Board und er Secti on 7, the . 
Board ·· shall co-opt accordi ng to the nature of the 
case, an additional member from amongst the officers 
appertaining to the Depart men t administering the 
enactment specified in Sch edu le 'A' to be nominated 
in .this beh alf by the State Gover nm en t by a notifi.za• 
tion in the Official Gazette. 
(6.) No petson shall be retained as member after be 
has attained the age of sixty yea rs. · 
(7) On their appointment, th e Chai rm an and the 
member may be paid such salary as may be prescribed. 
The m ember co-opted under sub-sec tion (5), shall 
not be entitled to any salary a s m ember of the Board. 
~o,,ers and 4. (l) The Board shall have the powe rs and 
f4ncuons of jurisdi ction to entertain a ppeals a nd revise decision 
;.tbe Board, · · · d h · · f 1 ·. ln revenue cas es ans111g un er t e prov1s10ns o · t 1e 
enactments as are spec ifi ed in the Schedule A . 
• 
· (2) On and from the commenceme nt of this Act, 
th e pow ers and juri sdictio n t o entert ain appea ls a nd 
revise decisions in reve nue cases arisi ng u nd er the 
provisions of th e enactment s specified in sub- section (1) 
as was vested in the Assam High Court under the \ Act 
Assam Revenue Tribun al (Tra;,sfcr of Powers) Act, l~~r;' 1948; 
1948 or in the a uth•)rit y ap point-:d by ge nerni or 
sp ecia l order of the State Govez n ment referre d to m 
the said Act shall cease and shall be transferred to 
the Board and on such t rans fer the Board sha ll have 
the powers and jurisdicti on to en tertain appeals and 
revise decisions. 
(3; Save and except those provided in sub-sec tion 
(2) all appeals and : applications for revision in 
revenue cases as are insti tu ted to the State Govern­
ment or the authority app oin ted by general or spec ial 
order of the State Goverp.ment by or u nd·cr any of the 
enactmen ts specified , in · sub -sect ion ( 1) shall deem 
to have been instituted- before the Board and shall be 
decided as if they were in sti tutcd before it. 
D . f 5. (I) Without prejudic e to the generality of the uues o . . · cl · " · < h d · d e Board. prov1s10ns conta1ne 2n 0ec t10n ..,, t e r uu es an 
functions of the Board sha ll b e and are hereby de­
clared to be :--
(a) to take over certai n functions cof the admi­
ni strative an d su1:ierinte ndin g nature as 
m ay be prescr ibed from the existing Boards 
·of Sales Tax and Agricultural Income , 
Tax; 
'" 
(b) the general superintendence of the rev enue& 
of the State of As$am from whatever source 
they may ari se, and the recommendations 
of such propositi on to the State .Govern­
ment as in the judgment of the Board may 
be calculated to augment or improve 
these revenues ; · · 
(c) superin~ e ndence and control of all persons 
employed in the executive administration 
of the public revenm : ; and 
(d) such superintendence and cont1 ol over the 
acquisition of land under the laws for the 
time being in force as a··e now exercised by . 
the State Government. 
(2) It shall be competent for the State Government 
to assign, by notification, to the Board such other 
duties and functi ons as they may deem fit. 
Nu appeal 6. No appeal or revisi on shall lie against any order 
to lie passed by th e Board in the exercise of its powers of 
appeal or revision under this Act. 
Review of 
orden of 
the Board. 
1. (I) The Board may, either on its own motion or ... 
on the appli cation uf any p 1rty interested, review its 
own decision or order in any case and pass in refe· 
rence thereto such order as it thinks fit: 
Provided that no such application made by any . 
party shall be entertained unless the Board is s~ tisfied 
that there has been a discovery of new and important · 
matter or evidence which after the exercise of due 
diligm r. e w;.s not within the knowledge of such party, 
or could not Le produced by him at the tiuie when its 
decision was made, or that there has been some mis­
take or error apparent on the face of the record, or for 
any 0ther sufficient rr.ason : 
Provid ed further that no such decision or order shall 
be varied or revised unless notice has been given to the 
parties interested to appear and an opportunity has . 
been given to be heard in support of such order. 
(2) An application for review under sub-section (1) 
by any party shall be made within ninet y days from 
the date of the decision or order of the Board. 
(3) In computing the period of limit a tion, the A~t 
provi sions of the Indian Limitation Act, 1908 appli- of 
cable to appli cations for review of a judgment or . 
order of a civil court shall, so far as may be, apply to 
applications for review under this Section. 
Dlsr••sa~ of 8. All proceedings pending before the Assam "High 
~- penclmg Court or the authority referred to in sub-section (2) 
case. of Section 4, as the case may be, immediately before 
the· da te of c ommencement of this Act shalJ be deemed 
to have been instituted before the Board and shall be 
decided as if they were instituted before the Board. 
5 
. Manner. of . 9. All orders passed by the Board shall be executed 
,. . . ex~cutmg. in the manner in which similar orders, if passed by the 
~:~e~ Pt~; State Government or other competent authority, as the 
Board, case may be, could have b".cn executed. 
CHAPTER III 
MrscEI,LANEOUs 
. Rules. ! O. (I) The State Government may, b)' notification 
in the Official Gazette, make rules consistent with 'the 
provisions of this Act for carrying out the purposes of 
this Act save in regard to the matters specified in 
Section 11. 
(2) All rules under this Section shall be laid for 
not less than fourteen days before the Assam Legis­
lative Assembly as soon as possible after they are 
iuade and shall be subject to such modifications as 
the Legislative Assembly may make during the session 
in which they are so laid or tt1e session immediately 
following. 
R~gufations 11. <I) Subject to ~he previous sanction of the 
. for . the State Government the Board shall, from time to time, 
· ndbusmess frame regulations consistent with the provisions oft his a pfO(C· . · 
1. s . . dure for the Act and rules mace under ect10n 10 for regulating 
Board. its procedure and disposal of its business. 
(2) '.fhe regulations made under sub-section (1) 
shall be published in the Official Gazette. 
,. Repeal and 12. · (1) The enactments specified in the third 
swiugs. column of ~chedule 'B' are hereby repealed or amend­
ed to the extent mentioned in the fourth column 
thereof. 
·-"'."r·. · 
(2) All orders issued and things done 
any of the enactments hereby repealed shall, so 
may be, be deemed to have b ~ en issue{! and 
under this Act. 
- SCHEDULE 'A' 
(See Section 4) 
under 
far as 
done 
Serfal . Act Jurisdiction No. 
The Assam Land and Re­
venue Reg;ulation, 1886 
(I of 1886). 
I. Application against sale' of estates for 
arrears of revenue under Sectio:Y 
2. Appeal against the original or appel­
late c;r~e; passed by the Deputy 
Comm1ss1011er under Section 147(a). 
3. Revision under Section J5I. 
Serial 
No. 
? 
Ar,t 
The Opium A,ct, Hl78 (I of 
LB78). 
3 The Assam Local Rates 
Re~ulation, 1379 (HI of 
1879). 
4 ] he Assam Forest H egu la· 
tion, Ji:J9l \V11 of1891). 
5 The Eastern Bengal . and 
Assam Excise Act, l 9JO (I 
of 1910). 
6 
Jurisdiction 
4. Appe<il agciin st annu lment order 
passed by the Commissioner under 
prnviso to nde 149 of th e Regu­
lation. 
5. Appeal agai11st orders passed by the 
Deputy Commissioner and the 
Subdivisionai Officer und er Fishery 
Ruk 11 fra1rnx l umlcr tl1c Regula­
tion and the [ndia11 Fisheries Act, 
1897 (IV of Hl97). 
6. Ap pelbte or re v.isiu11ary power9 
under n utc :3 qf Instru c tion 88 
issued under the Regulation. 
1. A ppcal or revi ~ i' in under rule for 
the 1imc bein g in force made under 
Section 5. 
2. Appral m revision ag<linst an order 
passed under Sections 23, 24 and 25. 
ApJY~ al under Section l3 against the 
<:r<ler of auy officer appointed 
·under Sect ion 6·to assess or collect 
the rates. 
1. Appeals in rnatters nf Sections 
11, 12, 13 and 14. 
2. Revision unrler Section 20 of '~ -
arra ngemc nt!; made uvder 
Section 13 or 16. ',, 
3. Appe a l ' ?nd revisions under 
the rule~ f(ir tbc time being 
111 fnrce mad e under the 
H q u 11.ntion. 
1. Appeal against the order of the 
Exci~e Cornn , issioner, the 
District Co llector or a Collec­
tor other than the District 
Collector and power to call 
for pro ceedings and revise 
orders under .Section 9. 
2. Decision regarding technical 
defects, irregularities and 
omission under Section 27. 
Act 
6 The Bengal Public Demands 
Recovery Act, 1913 (III of 
1913). 
7 The Assam (Temporarily-
Settled Districts) Tenancy 
Act, 1935 (III of 1935). 
8 The Assam Mot or Vehicles 
Taxation Act, 1936 (IX of 
1936) . 
9 The Motor Vehicles Act, 
1939 (lV of 1939). 
I 0 The Assam Agricultural Income­
Tax .Act, 1939 - (IX of l 939). 
I I 
12 
The Assam Sales Tax Act 1 
1917 (XVII of 1 ~47) .-
The Assam Municipal Act, 1956 
(Assam Act XV of 1957). 
13 The Northern India Ferries Act, 
1878 (Act XVII of 1878). 
j urilcUctiob 
Revision of order passed by 
Commissioner under Section 53. 
I. Application under Section 
83(2). 
2. Appeal under Section 98. 
3. Application under Section 102 
Revision of orders under Section 
17. 
Appeals against the order of the 
State Transport Authority in 
any matter falling under 
clauses (a),(b),(c), (d), (e) and 
(f) of Section 64 . 
Power to hear reference petition 
regarding questions of law 
arising out of the orders of the 
C0mmissioner of Agricultural 
Income-Tax under Sections 
24 and 27. 
Power to hear refer ence petition s 
regarding questions of law 
ari sing out of the orders of 
the Assistant Commissioner or 
Commissioner of Taxes under 
Sections 30 and 31. 
Appeal under Section 322. 
Appeals against the settlemf':,/ 
of Ferrie<> by the Deput~~ 
mis~ioners and the Subdivi­
sional Officers or b y any local 
Author;ty' '. 
Year No. 
1939 I 
1947 XII 
1948 IV 
l910 I 
SCHEDULl~ 1B• 
(See Section 12) 
Act 
The Assam Commissioners~ The whole. 
Powers Distribution Act, 
1939. 
The Assam Commissioners' 
(Transfer of Powers) 
Act, 194.7. 
The Assam Revenue ~Tri­
bunal (Transfer of Po­
wers) Act, 1948 • 
The Eastern Bengal and 
Assam Excise Act, 1910. 
Do. 
Do. 
For Section 9 of the Act 
amended by the Assa 
Excise (Amendment) Ac 
l 955 (Assam Act XXU 
of 1955) the followi 
rihall be substitute 
namely:-· 
''9(1) Orders passed by t 
Excise Commissioner, t 
District Collector or · 
Collector other than t 
District Collector und 
this Act or under any r 
made hereunder shall 
appealable to the Assa 
Boaz·d of Revenue. 
(2) In hearing appeals u 
dcr su b-sec.tion (I), 
Assam Board of Reven 
may call for the proce,e 
ings held by any offic 
and pass such orde 
thereon as it may thi 
fit." . 
2. In sub-section (2) of Se 
tion 27, for the wor 
"Board" the wor 
"Asrnm Board of Rev 
nue" shall be .substituted 
B. C. BARDA, 
Secy. to the Govt. of Assam, Law Deptt. 

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