The Assam State Acquisition of Lands Belonging to Religious or Charitable Institution of Public Nature Act, 1959
Assam · state statute
Open in Lexace · Ask the AI about this act56
C. In the case of every Company-
(a) The total income of which does not
exceed Rs.100,000 .
On the \\hole of total incom
(b) The total income of which exceeds
Rs.1,00,000.
On the whole of total inc ome
P1ovided always that-
Thir ty-four Nay e
Pais e in the rup ee
.. . Thi rty-ei ght Na ye
Paise in tl:e rupc:~
(i ) no agricultural Incomc ·1 ax shall be payable on a total
Agricultural income whi sh does not, exceed Rs 3,000; an d
(ii) the Agricultural Income-tax payabl t: shall in n':> case exceed
half · the amount b y wbch the total Agricultural income exceed s
Rs.3,000.
ASSAM ACT No.IX OF 1961
'~' he Assam State Acquisition ot Lands Belonging to Religious or Charitable
Institution of Public Nature Act, 1959
Received the assent of the Pre~idcnt Oil the 2nd April 1961
[Publi shed in the Assam Gazette, Extra ordinary, dated the 12th Appril 1961]
An
Act
to provide for the acquisition by lhe Sta le of
lands belonging lo religiou s o r clwrilable
inslitulions of public nature.
Preamble. vVhereas it is expedient to acquire the land s
belonging lo religious or charitable institutions
of public nature in lhc Stale of Assam in the
manner h ere inafter appearing ;
It is hereby enacted in the Tenth Y car of the
Republic of India as foll ows :-
:~~;1~ ti!l:d 1. (1) This Act may be called the Assam Stale
eomru.ence· Acquisition of Lands belonging lo Relig ious or
mcnt. Charitable Institution of Public Nature A ct ,
1959 .
Definitions
I
57
(2) It extends to the whole of Assam.
(3) It shall come into force on such date af
the State Government may, by notification in
the official Gazett e , appoint.
2. In this A ~ t , unless there is anything iepugnant in
the subject or c1· ntext,-
(a) "Agri ultural year" means the year com- ,
mtn.:ing on the fin-t i,iay ot 'Bor.ag' or 'Ba i ~akh' ;
(b) ' 'Dt·ptJty C 1· mrni sio ner" means De;iuty C0m·
mi>sic·ner of the di strict in which the land in qu(stil .n
is situate, and inclu d th ~ Acl dit;onal Deputy Com
n,is ;ioner ;
(c) "Encumbrance" in rela1ion 10 an y land under
t[1i' Act does not i.1 ch de the rig hts of a raiyat or
agricultural or non· agricu!LUral tenant ;
( d) f he Head of a rc'ligous or ch 1ritahle insti
tution in so far as it reL.1 cs to the irutitution shall
me<>n a per s o ~ , by whatever cesignation known in
whom the cont rol and m a nagement of the ptopenies of
1ha 1 institutio n is ve;tcd whe ther unrkr 1he terms - Ot'
any enactm ent or f!;Ta•,t or us:iges relating to thi~
i1' stitu '. ion er any sch r m e of man ·~ g e rnc ,1t framed by
a C0urt under secti on 92 of the Code of Civil Pro- Act v of
cedure, 1908 ; 1908.
(e) "lnstitu ·ion" means a religious or charitable
institution of public natU1e ir;c:luding its branches,
if any. establi shed pri ··r to thf: commencement of this
Act a1 d exis1ing at the dat e of such con men<ement;
( f) "Religiu l!S Institution'' means an institu1io11
the primary purpo~ e of ''hich rdates rxc ludvelv
to rtlig :ou < teachine-s[or \.\OJkship or adv:mcement cf
relig on irr espective of d enomination ;
(d "Ch aritable Ins :itut'on" means an institution
for c h1ritable purp o'e in ci t. ding rdil"f ot the poor,
educati on, mrdical relief a nd advancement of a"y
oth er vbject of 0ubli c utili1y, but does not includ::
a purp : se which relates exrlmively to rdigir :us
teaching or 1-AOr ~ hip er adv ancement of religion ;
(h) "Reli g iom or Charitable Jnstitutions of Public
N •ture" shall include S.ttras, · Mat t,s, nublic temples,
public Wakfs (that is to say. Wakfs oLl;er 1Lan Wakf
·alal-aulad) including publi c Mosques and Durgabs,
Cur lwaras, church es or similar institutions or endow.
ments for publi c purpo ses of charitable or rcI ·gious
nature ; ·
(i) "Pre~ciibed" means prescribed by the ru '. es
made under this :\ct ; a nd
(j) "Tena nt" m e;;n; a person ~ho h Jlds la ·d
under another pe1son and is, or but for a special
'-'Ontract would be, ];able to pay rent for that land to
that 01her person and indudes a · person who cul·
tivates the land of ano ther puwn on cor.dition of
delivering a share of the p1 oduce.
'
'
'.Notification
of acqui;i
t:on.
58
CH\PTER II
3. (1) The State Government may, from tim e to
tirr.c by notification in the officia l Guette ( C( a e
that all rio, hts in land belonging to a Religi "u, or
Chartitable Institution of Public Na1u~e shall vest in
the State free from all encumbrances, with effect
from the first day of the agricultural year next
.following the date of publicalion of such notifi
cation .
(2) A copy of the . aforesaid notification
shall be served on the Head of the religious or
charitable insri .tulion in the manner prescribed
and furtber. H shall be published in the offices
of the Deputy Commissioner, Subclivisional
Officer anct me Circle · Officers within whose
jurisdicti on foe lands arc situated and also in
the premi ses of the religious and the charitable
Institution concerned.
(3) The publication of the notificat ion in
the official Gazette and the serYice of the sam e
as provid ed un der sub-sections ( 1) and ( 2) re s
pectiv ely shall be conclusi,·e · c,·idence of du e
publication thereof and of notic e to all persons
affected by such notification.
Consequ ence 4. ( 1) No twithstanding anything to the con-·
of the no t1fi- trary in any law for the time being in force or
cation . any custom or any agreement or . contract.
express or implied, on the. publication of lhP
notification und er Section :1, all rights, title and
interest in the lands of a religious or charitable
instituti on with the subsoil (including the right'>
in mines, minerals. fisheries, tanks. wells.
forests, grazing resen·es, hats, bazars, roads and
fctries) shall cease and such lands including
such rights shall vest absolutely in the State free
from all encumbrances with efTect from the
date specified in the notification.
(2) No claim or liability enforceable before
the date of publication of notification against
the i-nstitu tion for any money which is se.cured
by a mortgage or charge on the lands belonging
to such in stitut ion which has vested in the State,
shall be enforceable against the int e rest of the
institution but lluch claim and liabilities shall
be enforceable only against the compensation
money payable :mder this Act.
(3) All suP~ md proceedings and any
orders of attlll~ltlt in respect of such lands
59
belonging to the institution in connection with
recoYery of any money as m entioned in sub·
sectio n ~2) which may be pending on the date
nf vesti ng shail be dropped and shall cease to
be in force.
rt~'.~;~;e~ ( s s ~~- 5 .. Notwithstai;<li~g anything contain?d in sub
sion ot Janj sectio n (1) of Section 3 and sub-sect10n (1) of
af1cr acqui- Section 4, a religious or charitable instilution
sion, (incl uding its indi Yiclu al branches, if any) shall,
with efi ect from the elate of vesting , be entitled
to retain possess ion of-
Ta ·ing po ;
sess1cn.
(i) free of revenue, all such lands which
on or bef ore the last day of Chaitra,
136 5 B.S. were in the ownership of
the instilution and were · actually
occupied by il by constructing buil
dii1gs and raising -orchards and
nower gardens tog e ther with the
compound appurtenant thereto and
all iands reserved for the r eside nt
devotees for residential purposes :
Provided that the right of mYnership or posses
sirm uf such lands shall not be transferable or
a liennblc ;
(ii) tea gardens lan d :
Provided suc h lands shall be liable for assess
me nt to full revenue rate under any exi'S!ing
law.
fl . The Deputy Commissioner may, at any time
after the hnds of an institution have vested in
the State, proceed to take possession thereof, and
ma,v for that purpose take such steps as may be
nec esr;ary :
ProYided th at nothing contained in this sec
t ion shall be deeme d to authorise the Deputy
Commissioner to take possession of lands and
buildings mentioned in Section 5.
C'o·1 pen°a- 7. Every r plig ious or charitable institution
1h~ ~ h . whose lands h ave bPcn acquired unuer t e prov1-
~: {)nS of this Act shall be paid compensation
which shall be detei·mined on the principle here
inafter descriped.
,
60
Princip ' ~s of 8. ( 1 ). T h e gross income of the la n d of relig ious
t deter1rmna - or charitable institution which has be<'n acqu ired :0. 1 o com· .
uensatioa und er t h is Act shall be com puted by takmg the
an the mm- gros s annual income from rent, fisheries, forests,
rl<r of p11.y- hats bazars fer r ies roads, graz ina r eser Yes, tnea t , ' ' • n
' min es and m inera ls for the agric ullura l year
precedin g the elate of notification under Sec
ti on 3.
Explan ation.-Fo r tl1e purpose of calculation
~t gross annua l income from rents d an inst itu
tion, all arable lands, tenanted or fallow and
homesteads belonging to such institution, sha ll
be asse ssed al the prevailing ra te of rent or
·cvc nu c whichever is higher for similar land
,n the neighbourho od and n0arest lo it and t he
: o t~i l amo un t for lhe pre, ·ious year thus arr iYccl
,1 t w ill be th e gross i~ come from rru le .
(2) From the avC'rage gross income so com
pu ted sha ll be deducted the an,rn a l aP10u n t which
wa1; payable hy tbe religious or cha :·itablc iu-ti
l utio n for the agricu ltural year pre;::eding the
date of n oti fi cation under Section 3, as land reYc
nu e, cess, royalty, municipal tax, chaukidari tax,
agr icult ural income-tax or any tax levied by the
Sta te an d Centra l Gm·ernment, or rent to superior
landl ord in respect of the land acquired.
(:-1) A fu r ther amount shall be deducte d from
th e gro ss income hs lhc cost of management at
the ra tes giYen below ;-
(a) On th e first Rs.5 .0GO
of gr oss i ncome ...... .
(b) On th e next Hs.5,000
of gross income ....... .
( c) On th e balance of
gr oss income .... ....... .
Rate
No deduction.
At fi1·e per cent
of the gross in
come .
At ten .p er cent
of the gro15s in
come.
( 4) T he balance remaiAing thereaitc r sh all
be treat ed as the net income.
(5) Th e ne t income th us arriYccl at shall he
~a id in cash a nnua lly af· pe r petu~l ::is com~cnsn
tH'm to the He ad of lhc insti tut ion for the land s
.tcquired under thi s Act :'
Ad-interim
c omp ~n , a ..
tio11•
61
Proyfr led that if any person is ent itled to a
share of the in come of any institution or t o a
lump -sum allowance, under the terms of any
grant or cndcm ·ment rC'lating to that ins tituti on,
1h en he shall be paid an equiYa lent share out of
the perp etual annuity or a lump-s um allow ance
lo be determined in the manner prescribed :
Pro Yided further that the. Jump-s um a llowance
so de1e •·mined shall bear as near ly as poss ible
tlw s ~ n: e ratio to the perpetual ann ui ty as the
nllowaPc e drawn prior to the acqu isitio n bea rs
lo the ne t income as defined in this sec tion .
fl. Pending investigation and final deter min a
tion of comp ensation, an ad-inte r im pay ment in
cash not exc ee ding 75 pci' cent of t he pro bable
;unount of compen sation may be made af ter a
prelimin ary C'nquiry on the execu tion by the
claim ant of an ind emnity bond and suc h
(!([ -int erim comp ensa tion sh all be deemed to ,be
part of the comp ens a tion µa yable unde r this Act
:i nd s:1aJI be decluelccl fr om and adjusted aga inst it :
Provid ed that interest at the rate of 2 ~ per cent
per annum sha ll b e payab le on th e bala nce of
comp ensation remaining unpaid after six months
from t he date of ::icquisition of the lands.
Option. of 10. " The re th ere is any building or s tru ct ur e
removl'ig or crop on the land , which have vested in the b·uld1n "', etc. S l f . .
on J ~ n d • tate the own er , t 1erco . shall be gIYen the opt10n
vested in the of removing it within th e presc ribed peri od a nd
State, if h e fai ls to do so within the said period, it sh all
be sold in pub lic auction a nd the sale procee ds
nf ter dedu c tion of the -cost of auction, if any,
shall be pa id lo him.
Ciaims for
compen >a.
ti on.
Arrer of
revenue ,
etc.,to be
ded •Jcte 1
tr m com .
P'r.sation.
11. EYcry rcli.gious or chari t ab le inst i. tut io n
who se ri ght s in laPd haYc bee n acquired by the
State Go,·ernm ent sh all prefer· claim for com pe n
~ a tion befor e the Deput y Comm issioner " "ith in
30 days from the da te of acquisition of such
rights, and ihe Deputy Commissioner shall dis
pose of th e c laims acco r d.ing to the pro visi ons o f th is ,\ ct.
12. Wher e th ere is a ·1'. a rrc•ar of reven ue, local
ra te, cess or oth er clues lawfully payable to the
Sta le or Central G1n·ernmen1,. hy a religio us o r
c1rnr ilab lc ir.sWuti1'11 wh ose l:inds haYe bc nn
<':::qui re d unr 'er thi ; Ac.:t, the Depu ty Corr:missio
n er may order that it shall b e realis ed , without
Claims to
creditors.
62
prejmllce to any-' other mode of recovery, by
clecluctiJn from the compensation money in one
or more instaimenls, and the Deputy Commissio
ner , or any other officer authorised in this behalf
shr.] thereupon deduct lhe amount so ordered,
unless it is found to the satisfaction of such
oflicer that the amount bas since been recovered
in flny other manner :
Prm<deJ that such rcccl\'ery shall not reduce
th~ am rmnt of c~ .mpensation by more than 25 per
cent of the to td amount of annual compensa-
tion payable.
13. ( l) \Vhere any land acquired under this
Act is subject to a mor tgage or charge, the credi
tors shall within 30 days from lhe date of acqui
~;ition, prefer a claim in \\Tiling before the
l)rputy Commis~;ioncr or any other officer au tho
risc'cl in th' s behalf. who shall thereupon proceed
\Yit11 aml dispose of the claim.
(2) The creditor shall be paid out of the
compensation money to llw extcnl 0f the claim
t'slahlish cd und er suh -;,ection (1).
(3) \Yhc"C tlw r e are more 1han one credi
tor. payment to them shall be made in the order
of prioritv determined by s11ch officer.
( 4) Payment to the credit or mav be made
in one or more instalments but in no case shall
the annual amount of compensation payable to
an institution fall bclo\Y ()0 per cPn~ o!' the
nnn u itY determined by such ofiice r after deduc
tion of arrears of reYcm1e, if any, und er Sec-
tion 12.
, ( 5) In case of anv dispute as to the perso n
or pcrs rms '"ho arc cntitlctl to be paid out of the
con1ne11sation money under the preceding sub
~;cction;, , the iimount· shal1 h' ~tent in deposit in
Goven1ment Treasury. ard the dispul~ shall he
referred to the, CiYil Court of compelci1t jurisdic
tion, ar•d th e amount shall then be paid in terms
of the final decision of the Court.
App ea l. 14. An rippeal agains'. 1·,e order of l'le Deput~·
l,om mi~ ·sione r or any c iher officer author is ed in
; hi<> be11alf under Sections 11 awl 1 '3. shall. if
nrcferr<'d within 30 davs of the order, excluding
: 'lP pe- iod required fo:· obl ining t'. ~ copic of
the saicl order, lie to the D•~t:<ict Judge. The
decision of the District Judge or the order of the
Deput y Commi ssione r or a ny oth er officer a utho
ris ed in thi s beha lf. wh en no appea l i s prefer r ed ,
shall be final.
:-i ~·tbHent of 1 .J . Subj ect lo the Hmitation prescribed u nder
acq uire d Secti ou 4 of the Assam Fixation of Ceiling on
lar,d. wi•h Land Ho ldings Act, 1 \H)6 where the hnd acq uir ed }J C f !O~H iu
o. cnp ::Hion. u nder this Act is in occupati on of a raiyat on th e
date of notification under Sec tion ;), it siia ll be
se ttl ed wi th him, with ·the following status. :-
(a) if he has acquired the status of a
pri;vileged rai~·a t under the Assam
(T<'mporar ily-Settled Distric ts) Tenan
cy Act, 1935 then - the land in
his holding as privileged raiyat
shall be settled with him with the
stalus of a landholder as defined in
the Assam Land and Revenue Heg ul a
tion, 1886 and he shal l. upon suc h
settlement he absolved from th<' obli
gation, if any. of rendering srn·ices
or making payment of " bhog" to th e
institution concerned in Tcspect of his
holding:
Proyfr !ed howeYer that notwithstanding any
thi ug contained in the Assam · Land and Revenue
Regu lation., 1886 h is right of transfer of such
h old ing· shall extend onlv to persons belonging
to th e sa m e religion as the institution in which
th e ow ner ship of the land was vested before the
dat e of nolificatiou under Section 3 of this
Act ;
( b) if 1 ~ has acquired !_he right of occu··
pa _ v under any law for the time
being in force. then the land shall be
settled wi th him with the status of a
land-holder a > definc>d in the Assam
Land and Revenue Regulation, 1886
Am m Act
I ofl 9 17.
As ;am Ac t
l I o f 1935.
R egul a t ion
I ot rns6.
R ·' f u 'at ic n ,
I of 18< 6,
Regt lati on
lot 1886.
A<s< m Ac t
I of 1920.
A~s am Act
· or of an occupancy raiyat as deDne d
in thP Goalr ::ira Tenancy Jc!; , 1029 or
the Sylhet Tenancy Act , 19:~6, as the
case m ay be ;
XI of 1936.
(c) if he has not acquired the status of a
pri vileg ed raiyat or the right of occu
pancy , then 1•,e land shal1 be settled
with h im with the status of a sett le
ment-holder (other than the land-hol
der) as defined in the Ai'': '.lm Land
and Re,·enue Regula tion, 1886 or of
a non -occupanc y tenant und er the
~ el!u ' .... tion
I of 1886,
64
Goa l para Tenancy Act, 1929 or the 'ss am Ac
J ofl 929. Sylhet Tenancy Act, 1936. as Lhe case Assam Ac
may he. xr of 1936.
Set tle m , nt or" Ui. ( 1) \\'hl're the land acquired under thi.
un,,ccu p ed Ac t is not under the occupation of a raiyat on
land . the date of notification under Section 3, it shall
be at the disposal of the State Government for
selllement \\·i th the categories of persons, rre
fcn'nce be ing given in order of narration, -
As<essmt;nt
of rbe Jan i
acqu ired.
(a) Culli \·a tor who has het'n rendered
homel ess du e to ejection by the land
lurd or clue to Oood, erosion or carlh
c1ual;e , within two years iwxt before
the coming into op eration of this
Act.
{h) Co-operative farming society formed
by lnndless actual cultivators .
(c) Landless cullirntors.
(2) The Deputy Commissioner or any other
officer empowered in this behalf b_,. the State
G·overnment ma_, .. for the purpose of settling any
such land, eject , if necessary , any person in
una uth orised possession.
(:-3) A tenant who is in occuration of an~r
land acquired undrr Section :~ but who does not
take settlement of such land, shall acquire no
right, Lille and inl<' ·est in such land and sliaH lw
liable to ejectmenl, '"i lhout prejudice to an.·
olher act ion that may be taken under the rele-
van t p rovisions of the .\.ssnm Land :rncl Revenue
Rc'gu lation, 1880 or anv other law fur the time Regu!.tio n
bC'in g in force . l of . BIJli.
J 7. Any land acquirccl under l his Act shall be
liab le to be nsse,;sed to land revcmH' al full ren:
nue ra te un de r the provis ions of the Assam Land
and Revrnue Re,{u lation, 188ti or the Assam Land
Revenue Re-assessment Act, Hl3G or to rent under
the provisions cf the Go:-dpara T<>nancy Act.
19'.!0 o r the Sylh c t Tenanc _,. Act. l 93li , as the cnse
may be, at the same full rate or rntes as are
app licable to simi lar lands in Ilic neighbour
J.i.ood.
Regula ion
i of !e8>.
As•a TI ,\rt
V ITI ,,(
J 9.:6.
A•sa rn Act
I I f 19:l9,
Ass l'tl ..\ct
Sub mission l S Th II l {' 1· · J "t l l · · of return s . c cac o a r e 1 g·JOv~ or c.rnn a) e 1nsh-
the H eaa s tu ii on shall. within th 1 ee m .Jn lhs fr >m 1. he date
relig ous o r of commencement of this Act submit to the
. ch'.1rit~ble Dep ut v Commis sioner a return' giving the parti-
X I of 1956.
mst.iuti on . ., . f II h" l l . . , ·r 11 I cu 1ars< a is Hl1(SJnenl1m11 1;Sp ' c1 ·,,a · t1 n
lan d (a) se l ecte1.~ for retcnti:.m under Sect ion 5,
Act -
!9.
Act
36.
n
6S
(b) axea under occupation of tenants and (c) noC
under occupation of any tenant.
Explanation. - Vnder (b) above, particulars of
land under (i) privileged raiyat, (ii) occupancy
raiy.at, (iii) non-occupancy raiyat shall be shown
separately. Under (c) above, how the land uti
lized ; or whether it is lying fallow shall be men
tioned.
Collectio:i of 19. The Deputy Comm issioner may obtain the
mformat~on information required to be sho wn in the return
thr •lugn t tl · ll f h · f · · otlicr agency. oge 1er w1 l any ·urt er m orma t10n as it may
be necessar y thr ough an agency as he may fix
or as the Gove r nment may prescribe and select
the area which a religious or charitable institu
tion is entitled to reta .in under provisions of this
Act as also the plot or plots in excess.
Submission of 20 . ( 1) Ou th e basis of the information given statement to . . .
Government. m the returns under Sect10n 18 which shall be
duly verified through such agency as may be
decided by Go\·ernment or on the information
obtained by the Deputy Commissioner under Sec
tion 19, the Deputy Commissioner shall prepare
a draft statement showing , among other particu
lars, the t otal areas of lands held by a religious
or charitable institution, the specific plots selec
ted for retention with such institution and also
the lands outside the permissible area of reten
tion under Section 5.
(2) The draft statement shall be published
in the office of the Deputy Commissioner, the
SubdiYisional Officer, the Circle Sub-Deputy
Collector and the Mauzadar, and a copy thereof
shall be served on the Head of the religious or
charitable institution, as the case may be, in the
manner prescribed. Any objection received with
in 30 days of the service shall be duly considered
])y the Deputy Commissioner and after giving
th e objector an opportunity for hearing , order
shall be passed on these objections.
(3) Any person aggrieved by an order of the
Deputy Commissioner, under sub-section (2) may,
within 30 days of the order , excluding the period
required for obtaining copies thereof prefer an
appeal to the State Government. ___ 1
Appeal.
66
(4) Without prejudic,e to any action under
sub-section (3) the State Government may, of its
own motion call for any record relating to the
draft statement at any time within 60 days of
the order of the Deputy Commissio ner under
sub-section (2), and after giYing the Ilead of lhe
religious or charitable institution concerned an
or:.portunity of being heard pass such orders as
deemed fit.
(5) Any order of the State Govern m ent under
sub-section (3) or (4) or 0f the Deputy Commis
sioner when no appeal is· preferred under sub
section ( 3) or revision made under sub-se clion ( 4)
shall be final.
(6) The draft statement sha ll ' then be finally
prepared in terms of the final order of th e
Deputy Commissioner or lhe State Govern menl ,
as the case may be, and republished in the offices
mentioned in sub-section (2), and no person shall
1hen be entitled to question it in any Court of
Law.
(7) An authenticated copy of the final slale
ment shall then be submitled lo the Stale Govern
ment immediately on the publication thereof.
CHAPTER III
Miscella neous
21. ( 1) Any person aggrieved by an order under
Section s· may, within :~o days of order, excluding
the period required for obtaining the copies of
the said order, prefer an appeal to the District
udge.
(2) The decision of the District Judge, or
the original order when no appeal is prefe rred,
shall be fin.al.
Bar to iuris• 22. Except as otherwise expressly provided -in
dicti on this Act. no decision or order made in exercise
of any power conferred by or under this Act
shall be called in question in any Cou rt.
Pena1ties,
23. (1) Whoever-
(i) wilfully fails or neglects to comply
with any requirement made of him
under this Act. or
(ii) contravenes any lawful order passed
under. this Act, or
67
( L. R's Library]
(iii )
(iv)
obs tru cts or resists the taking by the
De puty Commissioner of any land
which has vested in the Stale under
this Act, or
fu rnishes information "hich he knows
or belieYes to be false or does not
believe to be true shall, on conviction
before a Magistrate, and in addition
lo ariy other action that may be taken
against him, be punishable with fine
which ma:-.· extend to five thousand
r upees.
(2) Any person who fails Lo submit any
1eturn r equi red to be submitted under Section 18
shall be p unishable wilh a fine which may extend
to on e th ousand r upees.
Pr~tection or 24. No su it or proceeding or other legal pro
~cll o nt~k ~ i ~ cee din g s h all lie against any person for anything
m goo a•t
1
• whi ch · is in good faith clone or intended to b~
done in pursuance of any of the provisions of
thi s Act, or any order made thereunder.
Th· legation
of Powers. 25. Th e State Government nrn.:-.r, by notification
in th e o fficial Gazette, delegate any of its powers
or fun c tions under . th is Act, other than those
specill ed in Sec lion 3 and sub -sec tion ( 4) of
Section 20. to such officer or authority subordi
na te to it. and subject to such conditions, restric
tion s an d limi tations , as may be specified in the
notifi ca tion .
P wer to 26. Sub ject to any conditions or restrictions 0
.rderfpdroduc·that m ay be prescribed, the Deputy CommissiO-oon o ocu- · f tl f h. A · . ments, etc, ne r m ay, or 1e purpose o t 1s ct , require any
pers on Lo pro du ce any documents, paper or
regis ter whi ch is in his posse~ion or under his
contr ol. or to fqrnish any information which he
may th ink necessary for the proper discharge
of an y dut ies u nder the provisions of this Act
or an y rul es m ade thereunder.
~ffi cers ho~d- 27. Any officer or auth'>ri'ty holding an enquiry 10
~0ei~u eriesor h earing an appeal under this Act shall have
Powe ,ave of th e powe r of a Civil Court under the Code of
Ciril Courts Civil Pro cedur e, 1908 in respect of,-for enforcing
a1tcnd3noe,
etc. (a) enfor cing attendance of any
ancl hi s exa ro:·1alion on oat h , person
(b) comp elling produ ction of docum ents ,
and
Act V of
19'18.
68
(c) issue of commission.
Mode of re- 28. Any sum payable to the Government under
covery of any the provisions of this Act may be realised as an
amo unts arrear of land revenue.
under thi11
Act
R emol al of 29. If any difficulty arises in g1vmg effect to
di fficulties. any provisions of this Act , State Government may,
as occasion requires, take any action not incon
sistent with the provisions of this Act which
may appear necessary for the purpose of remo
ving the difficulty.
Power to 30. (1) The State Government may, by notifi-
make R ules. cation in the official Gazette, make rules for
carrying out the purposes of this Act.
(2) In particular , and without prejudice to
the generality of the foregoing powers , s uch rules
may provide for all or any of the following
matters, namely :--
(a) the manner in which any nolice or
copy of the draft statement may be
served;
·(b) the manner in which the Deputy Com
missioner shall exercise any of the
powers under this Act ;
( c) the procedure and fees regarding
appeal, revision /or any other procee
ding under this Act :
( d) the agency through which the infor
mation is to be collected unckr Sec
tion 19.
(3) All rules made under this section shall
be laid for not less than fourteen days before the
Assam Legislative Assembly as soon as possible
after they are made , and shall be subject to such
modification as the Legislative Assembly may
make during the session in which they are . so laid
or the session immediately following.
Lex