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The Assam Municipal (Amendment) Act, 2011

Assam · state statute
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Registered No.-768/97
THE ASSAM GAZETTE
EXTRAORDINARY
st® 4 ^  
PUBLISHED BY THE AUTHORITY
151 W .  25 C T , 2011, 4 1933 (’ R P )
No. 151 Dispur, Wednesday, 25th May, 2011, 4th Jyaistha, 1933 (S.E.)
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
LEGISLATIVE DEPARTMENT :: LEGISLATIVE BRANCH
NOTIFICATION
The 24th May, 2011
No. LGL.135/2003/44: The following Act of the Assam Legislative Assembly which received 
the assent of the Governor is hereby published for general information.
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ASSAM ACT NO. VIII OF 2011
(Received the assent of the Governor on 8th March, 2011)
S ffi .1 1  *?sn ’i l i z  / irr- J  z GJ b l u r ;  Sh : t o n
THE ASSAM MUNICIPAL (AMENDMENT) ACT, 2011

1278
Preamble
Short title, 
extent and 
commence­
ment
Amendment 
of section 1 1
Amendment 
of section 26
Amendment
of section 33
Substitution 
of section 42
THE ASSAM GAZETTE, EXTRAORDINARY, MAY 25, 2011
AN
ACT
further to amend the Assam Municipal Act, 1956.
Whereas it is expedient further to amend the Assam Municipal Act, 
1956, hereinafter referred to as the principal Act, in the manner 
hereinafter appearing;
It is hereby enacted in the Sixty-second Year of the Republic 
of India as follows :-
1. (1) This Act may be called the Assam Municipal (.Amendment)
Act,2011.
(2) It shall have die like extent as the principal Act.
(3) It shall come into force at once.
2. In the principal Act, in section 11, in sub-section 1 3), in clause(d), 
in the first and second proviso, for the words *not less than 
one-third”, the words, “fifty percent” shall be substituted.
3. In the principal Act. in section 26, sub-section (5) shall be deleted.
4. In the principal Act. in section 33, in sub-section for the figure 
“30”, the figure “50” shall be substiruted.
5. In the principal Act, for section 42, the following shall be 
substituted, namely
“42. Remuneration of the Chairman, Vice-Chairman and Elected 
Commissioners.-
(1) The Chairman, Vice-Chairman, and elected Commissioners of a 
Municipal Board or a Town Committee shall receive such 
remunerations as max be determined by the Board at a meeting, 
depending on the resources of the respective Municipal Board and 
the Town Committee out of the Municipal Fund consctuied under 
section 58 of this Act subject to the provisions of sub-section (3):
Provided that the remuneration so determined by the 
Board shall not exceed rupees ten thousand in case of Chairman, 
rupees seven thousand in case of Vice-Chairman and rupees five 
thousand in case of elected Com m’ssi oners of a Municipal Board 
or a Town Committee and the remuneration so determined shall 
not be paid to the Chairman, Vice-Chairman and the elected 
Commissioners without the prior approval of the Government.
(2) The Chairman and the Vice-Chairman of the Municipal Board 
or the Town Committee shall not be entitled for any other kind of 
pecuniary benefit out of the Municipal Fund, except the Travelling 
Allowance and the Daily Allowance subject to the provisions of 
sub-section (3) for the purpose of visiting the sub-divisional and 
District Head Quarters and the State Capital for official duties at 
the scale as may be fixed for a Senior Grade officer of the State 
Government from time to time :
Assam Act
XV of
1957

THE ASSAM GAZETTE, EXTRAORDINARY, MAY 25, 2011 1279
Act
Substitution 6.
of section 43-A
Amendment 7.
of section 50
Provided that except the Chairman and Vice-Chairman no 
other elected Commissioner of a Municipal Board or Town 
Committee shall be entitled to receive the facilities of Travelling 
Allowance and Daily Allowance.
(3) Notwithstanding anything contained in sub-sections (1) and 
(2),any amount of money sanctioned by the State Government as 
grants-in-aid which is credited to the Municipal Fund under section 
58 and any other sum sanctioned by the Central Government for 
implementation of any scheme, shall not be spent for the purpose 
of giving remuneration. Travelling Allowance to the Chairman, 
Vice-Chairman or other elected Commissioners, as the case may 
be.”
V
In the principal Act, for section 43-A, the following shall be 
substituted, namely :-
“43-A. Annual Budget.- A Municipal Board or a Town Committee 
shall pass their Annual Budget estimates as per the format as may 
be prescribed, for the next financial year, before the last day of 
February of the preceding financial year, in the Board at a meeting 
and submit the same to the Director for his approval, which shall 
be approved by the Director before the 31 st day of March of the 
preceding financial year. If any Municipal Board or Town 
Committee fails to submit the Annual Budget estimates duly 
passed by the Board in a meeting, to the Director within 31 st day of 
March of the preceding financial year, shall have no claim for 
getting any grants-in-aid from the State Government during the 
next financial year. Before the end of the month of April every 
year, the Director shall submit to the Government a list of 
defaulting Municipal Boards and Town Committees who have not 
submitted the Annual Budget estimate within the time as stipulated 
in this section.”
In the principal Act, in section 50,-
(i) in sub-section (1), in between the word “establishment” and 
punctuation mark the words “subject to the staffing pattern as 
may be determined by the Government from time to time” shall be 
inserted ;
(ii) in sub-section (1), in the first proviso, the words “if the monthly 
salary of the office does not carry more than fifty rupees or a salary 
raising by periodical increments to more than fifty rupees” shall be 
deleted ;
(iii) in sub-section (1), in the second proviso, in between the words 
“officer” and “whose”, the words “or employees” shall be inserted.
Substitution 
of section 53
8. In the principal Act, for section 53, the following shall be 
substituted, namely
“53. Appointment of Executive Officer.- (1) The State Government 
shall appoint an Executive Officer for each and every Municipal 
Board and Town Committee and shall bear the expenditure in 
respect of pay and allowances of such Executive Officers. In the 
Municipalities having a population of one Lakh or more, an 
Officer of the level of Additional Deputy Commissioner shall be 
posted as Executive Officer and in all other cases, an Officer not 
below the rank of a Revenue Circle Officer shall be posted as an 
Executive Officer. The Government may put one Executive 
Officer in the charge of more than one Municipal Board or a Town

Insertion of 
section 53A
(z; me txecuuve Mincer snail iuncuon unaer me overall control 
of the Board and under the direct supervision of the Chairman. He 
shall be further subject to the directions issued to him by the 
Director or the State Government. All financial matters, 
particularly those relating to the implementation of schemes by the 
Municipality funded by the Government of India or the State
Government, shall invariably be routed through him after due 
scrutiny and he shall remain responsible for any act of omission or 
commission. So far as the functions under the provisions of the Act 
are concerned, the Executive Officer shall render all assistance to 
the Chairman and the Board.”
9. In the principal Act, after section 53, the following new section 
53A shall be inserted, namely
“53A. Transfer of function, fund and functionaries as provided 
under the Twelfth Schedule of the Constitution.-
(l)The State Gdvemment in appropriate Department(s) shall make 
arrangement for transfer of function, fund and functionaries to the 
Municipalities as provided under the Twelfth Schedule of the 
Constitution. The arrangement mentioned above shall be of the 
following nature:-
The subjects of Urban Planning including Town Planning, 
regulation f land use and construction of buildings, slum 
-- e~ ? -_ • and _n gradation, shall stand transferred to the 
' ' ared for an area
and implementation of those within the notified area of a  
Municipality shall only be transferred to the concerned 
Municipality by the Urban Development Department. The 
services of an Official of the Directorate of Town & Country 
Planning, Assam shall be placed partially at the disposal of the 
concerned Municipality or a contiguous group of Municipalities 
' for this purpose. Taking up and implementation of the schemes for 
slum improvement and up gradation shall wholly be a subject of 
the Municipalities. The Board a x  a meeting of every Municipality 
shall take decision regarding any matter including incurring 
expenditure relating to the subjects mentioned in this clause. The 
concerned officials mentioned in this clause shall implement the 
decision taken by the Board at a meeting, subject to the 
conformity of any law, rule or executive instruction issued by the 
Government in this regard from time to time.
(ii) The subject of roads and bridges shall stand transferred to the 
respective Municipalities. The services of an official of the 
appropriate level alongwith the required establishment under such 
official of the Roads Wings of the Public Works Department, 
Assam, shall be placed by the Public Works Department partially 
at the disposal of the concerned Municipality or a contiguous 
group of Municipalities for this purpose. Taking up of the 
schemes within the notified area of a Municipality relating to the 
subject, in consultation with the officials mentioned above and 
the implementation of the same under the technical supervision of 
the said officials, shall be decided by the Board at a meeting of 
every Municipality. Such a decision may include the expenditure 
that may be incurred for implementation of any scheme, so taken 
up, with due consultation and under the technical supervision of 
the officials of the Department mentioned above in this clause. 
The concerned officials mentioned in this clause shall implement 
the decision taken by the Board at a meeting, subject to the 
conformity of any law, rule or any established procedure followed 
by the Department in this regard.

THE ASSAM G.AZE1 I7E. hA rrc-^wrrvLzi;
(iii) The subject of Urban Forestry, protection of the environment 
and promotion of ecological aspects, shall stand transferred to the 
respective Municipalities. The services of an official of the 
appropriate level alongwith the required establishment under such 
official of the Forest Department, Assam, shall be placed by the 
Forest Department partially at the disposal of the concerned 
Municipality or a contiguous group of Municipalities for this 
purpose. Taking up of the schemes within the notified area of a 
Municipality relating to this subject in consultation with the 
officials mentioned above and the implementation of the same 
under the technical supervision of the said officials, shall be 
decided by the Board at a meeting of every Municipality. Such a 
decision may include the expenditure that may be incurred for 
implementation of any scheme, so taken up, with due consultation 
and under the technical supervision of the officials of the 
Department mentioned in this clause. The concerned officials 
mentioned in this clause shall implement the decision taken by the 
Board at a meeting, subject to the conformity of any law, rule or 
executive instruction issued by the Government in this regard.
(iv) The subject of Safeguarding the interests of weaker sections 
of society, including the handicapped and mentally retarded, shall 
stand transferred to the respective Municipalities. The services of 
an official of the appropriate level alongwith the required 
establishment under such official of the Social Welfare 
Department, Assam, shall be placed by the Social Welfare 
Department partially at the disposal of the concerned 
Municipality or a contiguous group of Municipalities for this 
purpose. Taking up of the schemes with in the notified area of a 
Municipality relating to this subject, in consultation with the 
officials mentioned in this clause and the implementation of the 
same under the supervision of the said officials, shall be decided 
by the Board at a meeting of every Municipality. Such a decision 
may include the expenditure that may be incurred for 
implementation of any scheme, so taken up, with due 
consultation and under the supervision of the officials of the 
Department mentioned in this clause. The concerned officials 
mentioned in this clause shall implement the decision taken by 
the Board at a meeting, subject to the conformity of any law, rule 
or executive instruction issued by the Government in this regard,
(v) The subject of Vital Statistics including registration of Births 
and Deaths, shall stand transferred to the respective 
Municipalities, subject to the relevant provisions of law 
governing the matter. The services of an official of the 
appropriate level alongwith the required establishment under such 
official of the Health & Family Welfare Department, Assam, 
shall be placed by the Health & Family Welfare Department 
partially at the disposal of the concerned Municipality or a 
contiguous group of Municipalities for this purpose. 
Implementation of this matter within the notified area of a 
Municipality, in consultation with the officials mentioned in this 
clause shall be decided by the Board at a meeting of every 
Municipality. Such a decision may include the expenditure that 
may be incurred for implementation of this subject in the notified 
area of a Municipality, with due consultation and under the 
technical supervision of the officials of the Department 
mentioned in this clause. The concerned officials mentioned in 
this clause shall implement the decision taken by the Board at a 
meeting, subject to conformity to the provisions contained in this 
regard in the Registration of Births and Deaths Act, 1969 and the 
rules framed there under.
Act No. 18 
of 1969

(vi) The subjects of Planning for economic and social 
development, Urban poverty alleviation, Water Supply for 
domestic, industrial and commercial purposes, Public Health, 
Sanitation, Conservancy, Solid Waste Management, provision of 
Urban amenities and facilities such as parks, gardens, play 
grounds, promotion of cultural, educational and aesthetic aspects, 
burials and burial grounds, crematoriums, cremation grounds, 
electric cremation grounds, electric crematoriums, cattle pounds, 
prevention of cruelty to animals, public amenities including street 
lighting, parking lots, bus stops and public conveniences, 
regulation of slaughter houses and tanneries, shall be the inherent 
subjects to be implemented by a Municipality and for which the 
schemes may be formulated from time to time by the Board at a 
meeting of every Municipality and implemented out of their own 
fund or submitted to the Government for implementation by them 
under any centrally sponsored or central sector scheme or out of 
State Plan or Non-Plan fund, with the technical assistance, 
guidance and supervision of the officials serving under the Urban 
Development Department of the State and the officials serving 
under the respective Municipalities. For Urban poverty 
alleviation, mentioned in this clause, an Urban poverty cell shall 
be opened in every Municipality for giving effect to the 
guidelines issued by the Government in this regard from time to 
time.
(2) There shall be a Committee consisting of the following to 
monitor the matter of early and smooth transfer of fund, function 
and functionaries to the Municipalities, as mentioned in sub­
section !):-
(> ) Minister in charge,
Urban Development Department 
Dispur.
Chairman.
(ii)
3
Senior most Secretary 
of the Urban Development
Vice-Chairman
Oih O 'i Department, Government of 
Assam.
(iii) Chief Engineer, Public 
Works Department (Roads)
Member
(iv) Chief Conservator of 
Forests (Social Forestry)
Member
(v) Director of Health Services, 
Assam
Member
(vi) Director, Town & Country 
Planning.
Member
(vii) Director, Social Welfare, 
Assam
Member
(viii) Managing Director, Assam Member
State Housing Board.
(ix) Managing Director, Assam Member
Urban Water Supply and Sewerage
Board. w U
n -a r
(X ) Director of Municipal Member Secretary
Administration, Assam.

Amendment of 
section 61
Amendment of 
section 64
Insertion of 
new chapter 
IVA
(3) The Committee shall meet from time to time to monitor the 
progress of the transfer of fund, function and functionaries to the 
Municipalities and to suggest any steps as may be necessary on the 
part of the respective Department for effective implementation of 
this section.
10. In the principal Act, in section 61, in the first paragraph, for the 
words appearing after the words “Municipal fund”, the following 
shall be substituted, namely :-
“or from any account opened separately for a scheme under the 
specific instruction of the Government, shall be signed by the 
Chairman and the Executive Officer”.
11. In the principal Act, in section 64, in sub-section (2), in the first 
paragraph, in between the words “Vice Chairman” and the 
punctuation mark the words “and the Executive Officer” shall 
be inserted.
12. In the principal Act, after section 67, the following new chapter 
IVA consisting of sections 67A to 67H, shall be inserted
“Chapter IVA 
Municipal Audit
67A. Maintenance of Accounts. -  The Chief Municipal Officer 
shall prepare and maintain accounts of receipts and expenditure of 
the Municipality for a year in such Form and in such manner, as 
may be prescribed.
Explanation;- For the purposes of this Chapter, “the Chief 
Municipal Officer” shall mean the Executive Officer posted in a 
Municipality and in case of vacancy in the said post, the 
Chairman of a Municipal Board or Town Committee, as the case 
may be The year shall mean the Financial Year.
67B. Financial Statement. -  (1) The Chief Municipal Officer 
shall, within four months of the close of a year, cause to be 
prepared a financial statement containing an income and 
expenditure account and a receipt and payment account for the 
preceding year in respect of the accounts of the Municipality.
(2) The Form of the financial statement and the manner in which 
the financial statement shall be prepared, shall be such as may be 
prescribed.
67C. Balance Sheet. -  (1) The Chief Municipal Officer shall 
within four months from the date of closing of a year, cause to be 
prepared a Balance Sheet of the assets and the liabilities of 
Municipality for the preceding year.
(2) The form of the Balance Sheet and the manner in which the 
Balance Sheet shall be prepared shall be such as may be 
prescribed.
67D. Submission of Financial Statement and Balance Sheet to the 
Auditor.- The Financial Statement prepared under Section 67B 
and the Balance Sheet of the assets and liabilities prepared under 
Section 67C shall be placed by the Chief Municipal Officer 
before the Board of the Municipality, which after examination of 
the same, shall adopt and remit the same to the Auditor.
Explanation :- For the purpose of this Chapter “the Auditor” shall 
mean the Director of Audit (Local Fund), Assam or any officer 
authorised by him in this behalf.

1284 THE ASSAM GAZETTE, EXTRAORDINARY, MAY 25, 2011
67E. Power of the Auditor. -  (1) The Municipal Accounts as 
contained in the financial statement including the accounts of 
specific funds, if any, and the balance sheet shall be examined 
and audited by the Auditor.
(2) The Comptroller & Auditor General of India (C & AG) shall 
provide Technical Guidance and Supervision (TGS) over the 
proper maintenance of accounts and audit of the Municipalities.
Explanation:- The TGS over Municipalities by the C & AG of 
India shall include - Providing of guidance regarding 
maintenance of accounts, auditing standards, certification, 
guidelines, training for capacity building, comments on accounts 
and test audit of municipalities selected as a representative 
sample. ► ,  ■
(3) The C&AG shall prepared an Annual Technical Inspection 
Report based on the TGS and the test check of the accounts of 
the Municipalities to be placed before the Board of the respective 
Municipality.
(4) The C&AG may exercise at his discretion, the right to report 
to the State Legislature the results of such test audit.
(5) The Chief Municipal Officer shall submit such further 
accounts to the Auditor and the C&AG as may be required.
(6) The Auditor may -
(i) require by a notice, in writing, the production before him, or 
before any officer subordinate to him, of any document which he 
considers necessary for the proper conduct of the audit;
(ii) require by a notice, in writing, any person accountable for, or 
having the custody or control of any document, cash or article, 
to appear in person before him or before any officer subordinate 
to him;
(iii) require any person so appearing before him, or before any 
officer subordinate to him, to make or sign a declaration with 
respect to such document, cash or article or to answer any 
question or prepare and submit any statement and cause physical 
verification of any stock of articles in course of examination of 
accounts.
(7) The Auditor or the officer subordinate to him, may report as 
regards any item of accounts which appears to him to be 
contrary to the provisions of this Act, to the Board of the 
Municipality.
(8) The Board of the Municipality at a meeting shall consider 
the report of the Auditor alongwith test audit report of the 
C&AG as early as possible and shall, if necessary, take prompt 
action thereon, and shall also, if necessary, surcharge the 
amount of any illegal payment on the person making or 
authorising it, and charge against any person responsible 
therefore, the amount of any deficiency or loss incurred due to 
the negligence or misconduct of such person or any amount 
which ought to have been, but is not, brought in to account by 
such person, and shall in every such case, certify the amount 
due from such person :

1 FLC  . A d d . A A l  U A /  L l l E .  JZyX 1 IWA.V7IXJLyilNZ-VJiV 1 ,  L V in . 1 z , v  1 1
Provided that any person aggrieved by an order of 
payment of certified sums may appeal to the State Government 
whose decision on such appeal shall be final.
(9) Any person who willfully neglects, or refuses to comply 
with requisition made by the Auditor or the officer subordinate 
to him or refuses to comply with any order or direction given by 
the Board under sub-section (8), shall be liable for any legal 
action against him as may be considered necessary and 
appropriate by the Board of the Municipality.
67F. Audit Report. -  (1) As soon as possible after the 
completion of audit of the accounts of the Municipality, but not 
later than the thirtieth day of September, every year, the Auditor 
shall prepared a report of the accounts audited and examined 
and shall send such report alongwith Test Audit Report of the 
C&AG to the Chief Municipal Officer.
(2) The auditor shall include in such report.-
(a) every payment which appears to the Auditor to be contrary 
to law ;
(b) the account of any deficiency or loss, which appears to have 
been caused by the gross negligence or misconduct of any 
person ;
(c) the account of any sum received which ought to have been, 
but has not been brought into account by any person ; and
(d) any other material impropriety or irregularity in the 
account.
67G. Placing of Audit Report (1) The Chief Municipal
Officer shall place the audited financial statement, the balance 
sheet and the report of the Auditor and his comments together 
with test audit report of the C&AG thereon, before the Board of 
the Municipality.
(2) The Chief Municipal Officer shall remedy any defect that 
has been pointed out by the Auditor in his report.
67H. Submission of Audited Accounts. -  (1) The Chief 
Municipal officer shall, after adoption of the financial 
statement, balance sheet and the report of the Auditor 
alongwith test audit report of the C&AG, by the Board of the 
Municipality at a meeting, forward the same to the State 
Government together with the report of the action taken thereon 
by the Municipality and shall also send copies of the same to 
the Auditor and C&AG.
(2) If there is any deference of opinion between the Auditor 
and the Municipality or if the Municipality does not remedy the 
defects or the irregularities mentioned in the Audit report 
within a reasonable period, the Auditor shall refer the matter to 
the State Government, whose decision thereon shall be final 
and binding”.
Substitution of 
section 79
13. In the principal Act, for section 79, the following shall be 
substituted, namely :-
“79. Determination of Annual Value of holding.- The Annual 
Value of holding shall be determined in accordance with the 
procedure described below in section 79A, 79B, 79C, 79D and 
79E respectively. In the said sections, unless there is any thing 
repugnant to the subject or context, the following terms shall 
bear the meanino > ------* -

1286 THE ASSAM GAZETTE, EXTRAORDINARY, MAY 25. 2011
(i) “Annual rental value” means the rent that a holding is 
capable of fetching over a period of one year ;
(ii) “publish” means, to publish in one vernacular and in one 
English daily news paper predominantly in circulation in the 
notified area of the Municipality ;
(iii) “Commercial holding” means and include any holding or 
part of a holding which is used as shop, market, for display and 
sale of goods either whole sale or retail, office, storage and 
service facilities incidental to the sale of goods and located in 
the same holding shall be included under this group ;
(iv) “Industrial holding” means and include any holding or part 
of the holding or structure in which products or materials of all 
kinds and properties are fabricated, assembled or processed like 
assembly plants, laboratories, power plants, smoke house, 
refineries, gas plants, mills, dairies, factories etc.”
Insertion of new 
sections 79A.79B 
79C.79D and 79E
14. In the principal Act, after section 79, the following new 
sections shall be inserted, namely
“79A. Classification of holding.- (1) The holding within a 
Municipality shall be classified by the respective Board at a 
meeting of the concerned Municipality on the basis of the 
situation of the holding, use of the holding and the type of 
construction.
(2) Regarding situation of the holding, the following matters 
shall be considered:-
(i) Holding on the Principal Main Road ;
(ii) Holding on the Main Road ;
(iii) Holding other than clauses (i) and (ii) above.
(3) Regarding Use of the Holding, the following matters shall 
be considered
(i) Purely residential;
(ii) Purely Commercial and Industrial, whether self owned or
otherwise ;
(iii) Partly residential and partly commercial or industrial;
(iv) All Holdings other than clauses (i) to (iii) above.
(4) Regarding type of construction, the following matters shall 
be considered
(i) Pucca building with RCC roof ;
(ii) Pucca building with Asbestos or Galvanized Corrugated
Iron sheet as roofing material;
(iii) All other buildings not covered trader clauses (i) and (ii) 
above.
(5) Subject to the approval of the following committee, a 
Municipality may from time to time publish the list of 
Principal Main Roads and the Main Roads and if necessary 
modify the lists as may be decided by the committee. The 
committee shall consist of the following for each 
Municipality:-
(i) The Deputy Commissioner, as Chairman, in case of the 
Municipality is located within the area of a Sadar Sub-Division 
in a District, in other cases, the Sub-Divisional Officer (Civil) 
of the area, as Chairman ;

(ii) The Executive Engineer or an Assistant Executive 
Engineer of the Roads wing of the Public Works Department, 
Assam, within whose jurisdiction, the Municipality is located, 
as Member;
(iii) The Executive Engineer or an Assistant Executive 
Engineer of the Buildings wing of the Public Works 
Department, Assam, within whose jurisdiction, the 
Municipality is located, as Member ;
(iv) The Chairman of the concerned Municipality, as Member;
(v) The officer of the Directorate of Town & Country 
Planning, functioning in the District / Sub-Division and within 
in whose jurisdiction the Municipality is located, as Member;
(vi) The Revenue Circle Officer(s) of the Area constituting the 
notified area of a Municipality, as Member ;
(vii) The Vice- Chairman of the concerned Municipality, as 
Member- Secretary.
The same Committee will also function for the purpose of 
section 171 of the Act, subject to the bye laws framed in this 
regard.
79B. Methods of calculation of Carpet Area for commutation 
of Annual Rental Value of a Holding.- For the purpose of 
calculation of Annual Rental Value of a Holding, 
measurement of Carpet Area shall be calculated as under
(1) Rooms- Full measurement of Internal Dimension ;
(ii) Covered Verandah -  Full measurement of Internal 
Dimension;
(iii) Balcony / Corridor, Kitchen and Store- 50% measurement 
of Internal Dimension ;
(iv Garage -  25% measurement of Internal Dimension ;
(v) Area covered by Bathroom, Latrine, Portico and stair case 
shall not form part of the Carpet Area.
79C. Power to fix the Rental Value and the Annual Rental 
Value. -  (1) The rate of Rental Value per sq.ft, shall be fixed 
by the Board of the Municipality at a meeting, with prior 
approval of the Committee mentioned under section 79A.
(2) The Annual Rental Value shall be commuted at a multiple 
of the Carpet Area and the Rental Value fixed under sub­
section (1), by the Board of the Municipality at a meeting, 
with prior approval of the Committee mentioned under section 
79A.
(3) The Rental Value per sq.ft, of Carpet Area for different 
classes of holding shall be published from time to time by the 
Municipality with the approval of the Committee mentioned 
under section 79A .
79D. Rate of Tax.- Tax shall be assessed on the basis of 
Annual Rental Value at the following rates:-
(i) Holding Tax -  At the rate of 2.5% of the Annual Rental 
Value ;
(ii) Water Tax -  Subject to the provisions of sections 68 and
71 of this Act, at the rate of 2% of Annual Rental Value, other 
than the users’  charge ;
(iii) Latrine Tax -  Subject to the provisions of sections 68 and
72 of this Act, at the rate of 2% of Annual Rental Value.

1288_______ THE ASSAM GAZETTE, EXTRAORDINARY, MAY 25, 2011
Amendment of 
section 81
79E. Power of Revision of Tax.- If any difficulty arises in 
giving effect to the Principle of fixation of the Annual Rental 
Value as per the provisions of this Act, the State Government 
shall have the power to review the same, on getting a report 
from the Executive Officer of the concerned Municipality”.
15 In the principal Act, in section 81, for the word “section”, the 
word “sections” shall be substituted.
Amendment of 
section 83
16. In the principal Act, in section 83, -
(i) in sub section (l), in between the words “meeting” and 
“may”, the following shall be inserted, namely :-
“with the approval of the committee mentioned under 
section 79A of this Act” ;
(ii) in sub-section (3), for the words “Chairman or Vice- 
Chairman”, the words “Chairman and the Executive Officer” 
shall be substituted.
Amendment of 17.
section 96
In the principal Act, in section 96,-
(i) in sub-section (1), for the words occurring after the words 
“Committee”, the words “mentioned under section 79A” shall 
be substituted;
(ii) sub-section (2) shall be deleted;
(iii) in sub-section (4), the words “or the Officer of the 
Government”, occurring in between the words “committee” 
and “shall”, shall be deleted ;
(iv) in sub-section (5), the words “or the Officer of the 
Government”, occurring in between the words “committee” 
and “order”, shall be deleted ;
(v) in sub-section (6), the words and punctuation mark “or of 
the officer of the Government,” occurring in between the 
words “thereof” and “in”, shall be deleted.
A
/
i
Amendment of 
section 97
'18. In the principal Act, in section 97, the words “or Officer of the 
Government” occurring in between the words “committee” 
and “for”, shall be deleted.
Amendment of 
section 171
19 In the principal Act, in section 171, in sub-section (1), for the 
existing provision, the following shall be substituted, 
namely:-
“Provided that in an area in respect of which an Authority has 
been constituted under the Assam Town and Country 
Planning Act, 1959, the power of giving sanction to erect, 
materially alter or re-erect any building shall be subject to 
issue of a No Objection Certificate by the concerned 
Authority to the Board”.
Assam Act
No.n of
1960
MOHD. A. HAQUE,
Secretary to the Government of Assam, 
Legislative Department, Dispur.
GUWAHATI - Printed and Published by the Dy. Director (P&S), Directorate of Ptg. and Sty., Assam Guwahati-21 
(Ex-Gazette) No. 301-200+600-25-5-2011.

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