The ASSAM ASSESSMENT OF REVENUE FREE WASTE LAND GRANTS ACT, 1948 (SINGLE DOCUMENT)

ASSAM ACT XXIV OF 1948 
 
THE ASSAM ASSESSMENT OF REVENUE FREE WASTE LAND 
GRANTS ACT, 1948 
 
[Received the assent of the Governor on the 14th November, 1948] 
 
 
An 
Act 
 
 
 
 
 
Preamble.  
 
 to provide for assessment of the Revenue Free Waste Land 
Grants in Assam  
      WHEREAS it is expedient to provide for the assessment 
of the Revenue Free Waste Land Grants in Assam.  
      It is hereby enacted as follows:- 
 
 
Short title, 
extent and 
commencement.  
 
1.  
 
(1) This Act may be called the Assam Assessment of 
Revenue Free Waste Land Grants Act, 1948.  
(2) It extends to the whole of the Province of Assam.  
(3) This Act shall be deemed to have had effect as from 
the 1st day of April, 1948, in regard to any local area, Tea 
Estate or Grant as the Provincial Government may, by 
notification in the official Gazette, direct.  
 
 
Definitions. 
 
 
Revenue Free 
Waste Land 
Grant. 
2.  
 
In this Act unless there is anything repugnant in the subject 
or context-  
(1) "Revenue Free Waste Land Grant" means land held on 
revenue free terms under :-  
(a) Fee-simple Grant Rules of 1862, or  
 
(b)  Revised Fee-simple Grant Rules of 1874, or  
 
(c)  45-years' Lease Rules of 1838 and exempted from 
assessment in perpetuity ; or  
 
(d) 99-years' Lease Rules of 1854 and exempted from 
assessment in perpetuity ; or  
 
(e)  45-years' Lease Rules 1838 or 99-years' Lease Rules 
of 1854 the land-revenue of which has been 
subsequently redeemed under Fee-Simple Grant 
Rules.  
(2) "Grant" means any land which is for the time being 
entered in the Deputy Commissioner's Register of 
Revenue Free Estates as a separate Grant.  
 
2 
 
 
Assessment of 
Grants. 
3.  
 
Notwithstanding anything contained in the Assam Land and 
Revenue Regulation 1886, or in any other law for the time 
being in force, or in any contract, and notwithstanding any 
express exemption from assessment under the terms of any 
Grant, a Revenue Free Waste Land 
1[*]  Grant shall be 
deemed liable to assessment to revenue on and from 1st 
April, 1948, and such Grant be liable to the payment of 
revenue, in addition to the local rates and local cesses, if any, 
assessed thereon, as follows : - 
(a) for the year 1948-49, 1st April, 1948 to 31st March, 
1949--at a rate not exceeding Re. l per acre of the 
gross area as the Provincial Government may 
determine ;  
 
(b) for the year 1949-50 (1st April, 1949 to 31st March, 
1950) at a rate not exceeding Re. 1 per acre of the 
gross area as the Provincial Government may 
determine ;  
 
(c)  for the year 1950-51 (1st April, 1950 to 31st March, 
1951) and subsequent years at such rates as the 
Provincial Government may from time to time by 
notification in the official Gazette determine :  
 
      Provided that the rate of revenue so determined shall not 
exceed the usual rate for the time being for such class or 
classes of lands in the neighbourhood :  
 
      Provided also that different rates may be determined for 
lands in different localities :  
 
       Provided further that the term of assessment to revenue 
shall after the 31st March, 1950, be for such period as will be 
consistent and concurrent with the period of settlement for 
other lands in the area in which the grant is situate.  
 
Regulation 
I of 1886 
Recovery of 
revenue and 
costs, etc. 
4.  
 
All sums due on account of any revenue assessed on any land 
under this Act and for costs of inquiry and survey, if any, 
under section 7 shall be payable by the grantee, or grantees-
jointly and severally when more than one, and shall be 
recoverable in accordance with the provisions of Chapter V 
of the Assam Land and Revenue Regulation, 1886.  
 
      Explanation. - The expression 'grantee' includes the heirs 
and successors in interest of the grantee, and where the 
grantee is a minor or of unsound mind, or an idiot--his 
guardian, committee, or other legal curator. 
 
 
 
 
 
 
 
 
Regulation 
I of 1886 
 
 
1. Omitted by Assam Act XV of 1949 
 
3 
 
Subject to 
section 3 
conditions of 
grants remain 
unmodified. 
5.  
 
Subject to the liability to be assessed to revenue in terms of 
section 3, nothing herein contained shall be deemed to 
modify the terms and conditions of any grant, or prejudice 
the rights and privileges of the grantee in any way. 
 
 
 
Power of 
provincial 
Government. 
6.  
 
The Provincial Government may from time to time by 
notification in the official Gazette- 
(a) appoint officers to assess and collect any revenue 
under this Act and to do such other acts as may be 
deemed necessary for the purpose and make rules for 
the guidance of such officers in assessing or collecting 
such revenue;  
 
(b) prescribe the form of demand and by what instalments 
and at what time such revenue shall be payable ;  
 
(c)  exempt any land from liability to pay the whole or 
any part of such revenue ;  
 
(d) refund in whole or in part any revenue paid.  
 
 
Grantees 
required to 
furnish 
information. 
7.  
 
All grantees shall, on the requisition of any officer appointed 
under section 6 to assess and collect the revenue, furnish such 
information as they may be called upon to supply regarding 
the area and class of land held by them, the extent of such 
land under cultivation, and the crops grown, and all other 
information necessary to enable him to determine the 
revenue. In case of default or refusal to supply such 
information when required, or if the officer appointed as 
afornsaid has reason to doubt the correctness of the 
information supplied, such officer may, personally or by 
means of his subordinates, carry out any inquiry on the land 
which may be necessary and make any surveys which he may 
deem essential to the obtaining of such information ; and the 
cost of such inquiry and surveys shall be borne by the grantee 
in all cases of default or refusal, and, when such inquiry is 
undertaken in consequence of doubt as to the correctness of 
the information rendered, if the inquiry and survey made 
show the information supplied to have been substantially 
incorrect. 
 
 
Appeals.  
 
 
 
 
Limitation of 
such appeals. 
8.  
 
   (1) An appeal from the order of any officer appointed under 
section 6 to assess or to collect the revenue shall lie to the 
High Court of Assam, and the order passed on such appeal, if 
any, shall be final.  
(2) The period of limitation for an appeal under sub-section 
(1) shall be sixty days from the date of the order appealed 
against.  
     In computing such period, and in all respects not herein 
specified, the limitation of appeals shall be governed by the 
Indian Limitation Act, 1908.  
 
 
 
 
 
 
 
 
 
Act IX of 
1908 
4 
 
Bar of 
jurisdiction of 
Civil courts. 
9.  
 
Subject to the provisions of section 8 no Civil Court shall 
exercise jurisdiction in any of the following matters- 
(a) question as to the amount of revenue to be assessed and 
the mode or principle of assessment ;  
 
(b) claims connected with, or arising out of, the collection 
of land revenue, or any process for the recovery of an 
arrear of land-revenue ; and  
 
(c)  claims to exemption, remission or refund of any 
revenue payable or paid under this Act.  
 
 
Power to make 
rules. 
10.  
 
(1)  The Provincial Government may make rules to carry out 
the purposes and objects of this Act.  
(2) In particular and without prejudice to the generality of the 
foregoing such power, such rules may-  
(a) prescribe the procedure to be followed in filing 
appeals; and 
(b) prescribe the court-fees, if any, for appeal petitions.  
 
 
 

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