LexThe ASSAM TAXATION ( ON SPECIFIED LANDS) ACT, 1990
Assam · state statute
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THE ASSAM GAZETTE
B XTRAORDINAR Y
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PUBi.JaBED .BY AUTHORITY
'lt 89 ,. .. 'l~• GCJF•~, · 25 tif, 1990, 4 tQ, 1912 (llf•)
No .. 8' Dltpu, PrUay, 25th May, H!JO, 4tla J1ai•t•a,
1'12 cs. E.)
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OOVBRNMENT OF ASSAM
ORDERS BY ~HE OOVERNOR
LEGISLATIVE DEPARTMENT f LEGISLATIVE BRANCH
NOTIFIOATION
The 25th May 1990
No·LGL.169/89/60·-Tho following Act of the Assam
Legislative Assembly which received the assent of the
Governor ia hereby published for general information .
....
I
538 .THE ASSAM GAZETTE. EXTRAORDiNARY, MAY 25, 1990
ASSAM ACT No. XII OF 1990
(Received the assent of the Governor on 23rd May, 1990.)
THE ASSAM TAXATION ( ON SPECIFIED LANDS) ACT, 1990
An
Act
to provide for imposition of a tax on specified land.
Preamble. Whereas it is necessary to make an addition to the revenues
or Assam ~nd, for that purpose, it is expedient to impose a
taii: on certain categories of land and to provide for matter•
connected therewith .
It is hereby enacted in the Forty-first Year of the Rcpubli<:
of Indi• as follows :-
e~e~~ ~~~ 1 . (ld) TLhisdA)ctA may
19
h
90
e called the Assam Taxation (On
commence• Specific an s ct, .
m•nt .
l2) It shall extend to the whole of Alisam.
(3) It shall be deemed; to have come into force on the fiat
day of J~~uary, 1990. . . ~'
Definitio~. :. ~ :. In this Act, ualess the contnt otherwise requlre1~-
;.,_,, r·'1
.. ~ '""
(a) "annual productivicy'• in respect of any specified land
means the productivity of 1uch land determiried In accordance
with section 4;
(b) "Commissioner'' ~cans the Commisaioner appointed
under sub-section (1) of aection lS;
(c) .. green tea leaves" .. means the plucked and unproecsaed
green leaves of the plant, Camellia · Sinensi1 (L) 0 Kuntze;
(d) ''owner ·• in relation to any coal mine or tea e1tatc
· . · · m:eans ~ny per~on . who is the hnmed_iat~ pro1>.ri.e~Qr - tJte[e()(or
-~ '. · ~ -· of any part thereof · and Includes, with reference to a coal mine
or tea estate the possession of which or part whereof has
been tran1ferred by lease. mortgage or othcrwi1e, the perten
to whom possession i1 10 transferred 10 long 11 hia rigbe to
poasession subsists or, as the case may be, a liquidator, receiver••
agent or any other pcnon in charge of a coal mine or tel'. e1tate
I
I
(e) ''person" meani and includt1-
> . ·r · ·; , ,, .·
(i) ·an individual;
1
· ·
.(ii) · a Hindu undivided -or · joint ·family;
r ... · " ' j
- ._ -. i
-j ;
-{iii) a company; ;•
• ~ ... -; • r "\
. ~ (iv) ' a' firm ;
tm ~ 0-AZETrE. EXTRAORDIWARY, MAY 25, 1990·539
(v) an a11ociation of persons or body of individual1
whether incorporated or not;
(vi) a department of any Go,ernment;
(vii) a local authority; and
(•iii) enry a.rtificial juridi¥al persoa, :not (ailing within
any of the preceding sub-clauses;
(f) "prescribed" means preacribed by rules made under
thia Act;
(1) "section" means a .section of this Act;
(h) ••specified land" means-
(i) any land used or intended to be used for growing
tea and for purposes ancillary thereto or any part
ofauch land, ia this Act referred to as "tea estate", or
(ii) any land held . for the purpose of obtaining or
extracting coal or any part of such land, in this
Act referred to as "eoal mine''; ' .
(i) "State'' means the State or Aasam;
(j) "State Government" means the GovcrD!llent of Assam;
(k) "tea" means the plant Cammellia Sinensis (L) 0 Kuntze;
(l) .,tax" mea~s the tax due or levied under section 3~
Levy or 3. (1) Notwith1tanrJing an)'thlng contained in any other
Tax law for the time being in force and subject to the provisions
of this Act a tax shall be levied and collected annually on
. and rrctn the commencement of this A:::t in resrect. of all ·
~ pccified lands in the SJatc cm the annual productivity of
· such Jand.
(2) J\otwithste11ding anyrhing contained in sub-section
(t) and subject to sub-sections (3 J and (4) no tax shall be
·. levied ·under sub-section (I) in respect of a tea estate for an}'
year during which the · total area ef · specified land owned
or held by the owner and used for intc:nded to be used by
him during that year for growing tea and for purposes endllary
·thereto doea not cueed thirty Bighas.
, (3) Tbe exemption under sub-sec cion (2) shall be
ad mtasible for a period of five l cars- · ·
(a) from the ftrat day of January, 1990 in case of .
an owner who waa engaged in growilig .tea at the
commencement of this Act ; and
540 THE ASSAM GAZETTE. EXTRAORDINARY; MAY 2>, 1990
(b) in any other case for a period of fivo 7ean · from
the date of commoncomeat of production of greom
tea leaves b1 tho owner.
Bxplanatloa. -Fer the purpose• of clause (b) productfoa
of arcen tea leaves by an owner shall be deemed to havo
commenced on tho date from which green tea leaves are plucktd
for the purpo10 of processing either by himself or by any
otbcr penon.
(4) A Hindu on.divided or joint family or firm 1ball he
eligible fllr tho exemption undu sab-rection (2) only if the
aggregate area of all specified lands owned or hold by each
member of the family or firm and uaed ~r Intended to be
used jointly by the said family or ftrm for growing tea and
purposes ancillar1 thereto does not exceed thirt1 Bfghas.
Determina- 4, The annual productivity of any land· in respect of any
tion of annu• le•r shall be determined by aggregating:-
al produc•
ti.ity ~ (i) in case of a tea estate, tile quantity in Kilorgrammes
of green tea leave• produ~od in tho tea estate
during the lear, and
Rate or ...
(ii) in case of a coal mine, . the quantity in Metrb
Tonnes of coal extracted or obtained from such
mino during the yenr ;
and after deductin3 therefrom &ucb quantity of
green tea leaves or, as the case may be-, <oal as
11 required to be deducted by virtue of any provi·
1ion of this Act or rules thereunder : ·
Provided that in determining t'to anaual produo&ivity of
any land under this 1ectiun a fraction of Kilogramme or as
tho case may be, Metric Tonne shall be ignored. ·
5. The rate of th1 tax under section 3 1bal1 be as follows:-
. .
(i) in case of a tea estate, fifty paise ror every Kilo·
gramme of the annual producti-Yity of the tea
estate; and
(ii) in case of a coal mine, . one bun':lred r1pces for
every Metric Tonne of the annual producth ·ity of the
coal mine,
w~: tob" 6. Tho ta.x in respect of any s,ecified land shall be paici
paid and by the owner tbertof in such manner (including payment in
manner oft advance) for 111ch period and by such dato as may be paymen. "b d . prescri c .
a.egbtratfon 7, Evtry owner shall get ·bimself registered with such
owner. authority and in such manner as may be prt1crlb1d.
_3HE ASSAM GAZETTE, EXTRAORDINARY. MAY.25, 1990 541
Return of 8. · Every owner sball file a return sb owing the a•ouo t
tu. of tax payabJe bJ him in auch form, for such period, by
auoh date : and to, such authority as may be preacribed.
A11uament
of tax. 9. The tax aball be assessed by such authority and In
auch manner as may be prescribed and; If tho return furnished
under section a 11 not accepted, the owaer 1ball be given
a rc11onable opportunity of bciog t card before making such
a11es1ment. ·
A~1!9•i, 10. Appeal, revision, review and reference, as the case
revmon ete. may tie, from an ordtr CJf assessmclit or other orders rdatlng
to tile tax shall lie to such authority and in such . manrer
. as may be prescribed.
R.eco•ery 11. Recovery of any tax or penalty assessed under the
!r~ar;rund Act or refund of any amount of tax .found after aucasment
· to have been paid in excrss, shall be made fn. the manner
· prtscribed.
Penaltyfor 1!. (1) H any owner defaults in payment of any tax
0
:;;:Y1z:.11t asseued •ndcr section 9 he sba11 . ho liable to pay by way
esaed. of pen!llty in additioQ to the tax a&1e11cd an amount not
excctding tile amount of tax aaseucd and recraining uni: aid.
(2) The penalty under sub-s~ctio.a (1) may be levied
by such authority aad In 1uch manner as may be prescribed.
' . ~ ·
E1planation:-:-An owner shall le deemtd to be in default
for the purpores Qf this section .if tc fails to pay. the tax
asseised Of &DJ part thtreof by tbe prescribed date.
. :-· . r
Oflene•s J3. If ·any owner faJls without . reasonable cause to · get
bim1elf regl1tcred under . section 7 or In any way evades or
atteqipta . t~ evade payJlleDt of ta:i .. payabJo - by .him under
thia Act, be shall, on conviction before &· Maaistrate and
in addition to any tax or penalty _. er boJb that may be
due from him, be punishable with simple imprisonment .for
a term wbicb may estend to ono year . or with One of on..:
thousand rupees or with a furtber Inc which may extend
to cne hundred rupees for every day durina whicb aucb
offence continoca after first coavlction :
PrQ.vidcd thlt _no Court shall ' take · . cogniza~~e of an
eff'ence puniaha'-le under thia section c1cept with the prc-.iou1
1anctfon of the prescribed authority .and n• Court inferJor
to tba~ of a Magistrate of the first cla11 1hall try such offcnce.
CompOatt!on 14. (1) Subject ~o aucb condition1 a1 maybe prescribed,
of otfHce1. the preacribed authoritJ may, either before or aftc_r inatitulion
of criminal proceeding• uder this Act •cccpt from tJae person
who baa , committed or la reasonably suspected of having
comQJitted an offence under this Act or the rules made thero
uadcr, b7 way -.9f composition of such offence-
..
(a) where the offence -eousiats or evaden or attempted
,evaJlon of tax, in addition to " the ; tax, a 1um •f
-money n.ot exc1edin1 double ~e ameunt of the
tax ; and
(b} in any other CISO a sum Of money not · 8XCOC!dint
one thousand rupee• in addition te t•e tax.
(2 1 Oo paym.ent of the sum as may . be determined
by tho prescribed authority undc1 aub-1ectio11 (1). no mth1r
proceedin11s shall be taken against the per1oa · concerned ·ta
respect of tbe same _, of.fence.
Taxing and · :
other autho.. 15. (1) The State Government may, for oarrJlng out the
ritlea. purpose• of this Act , appoint a Commluioau and such
other persona to assist him aa it thinka fit.
(2) The · persons appointed uuder sub-sectioa (I) shall
exercise such powers and perform such duties and functions
aa may be prescribed.
(3) The Commissioner shall exercise jurisdiction through·
out the State and persons appointed under sub-stction (l)
to assist him -1hall exercise their powers within such areas
or, as the case may l>e. in · respect of such persons or 1uch
ca1es aa the Commissioner may specify by . notificati6n made
in this t ehalf. ·
( 4) All persona appointed under sub.section (1) shall be
deemed to be public servants within the meaning of sec· "
tioo 21 of the Indian Penal Code ( X!LV of 1~60 ).
Deligati•n 16. The powers. functions and duties of the Commis•
of powen . sioner under this Act or the rules made thereunder ' may
he delegated by him by notification · to any person appointed
under sub-section (1) of section 15 to assist him. ·
Power to 17. (1) ;J'he· State Government may, by notification In
make r ule•. the otlicial Gazette. make rules for securias ·payment of the
tax and generally for the purpose of carrying iato effect
the provisions of this Act.
(2) Without prejudice to the generalitJ of the foregofn1
powers •Uch rules may provide for all or an1 of the matten
which may be or are rcquirei to be prescribed.
(3) In making ruf( S the State Government may direct
that a breach thereof shall be punishable with fine, not
exceedln~ five hundred rupees, and wben the offence i1 a
continuing one, with a dally fine not exceeding twcJltr . fiye
rupees during the continuance of tle offence. • ·
(4) a:'hc fine providtd under sub-sectio~ (3) may be
levied by auch authority and shall te payable aad reco
verable in such manner ,as may be pre1crlbcd.
•
THE ASSAM GAZETTE. EXTRAORDINARY, MAY 25, 1990 543
(5) The powers to make rules conferred by this section
shall, except oo tho first occa1ion of the exercise thereof,
bo subject to the condition of the 1ulcs beiog made after
previous publication.
Power to 18. If aoy difficulty arises in g1vmi effect to the pro-
~emoY~ -visions of this Act, the State Government may, by acaeral
dtfticlllucs. or special order, do anything not in-con ' istent with such
provisions which appears to It to be necessary or e.xpedicat
for the puspose of removing the difficulty .
K. LASKAR,
Secretary to the Govt. of Assam,
Legislative Department.
OUWAHATI-Priutad and published by tho Dy. Director {P), Directorate of Ptg. and
Sty., Aaam, Guwahati-21 (Bx·Ga.ctte) No. 177-l,1 H>-500 -25·5-19SO.