The Assam Municipal (Amendment) Act, 2012

/ c r t  Registered No.-768/97
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THE ASSAM GAZETTE
EXTRAORDINARY
PUBLISHED BY THE AUTHORITY
225 19 CT’ , 2012, 29 1934 (*H>)
No.225 Dispur, Saturday, 19th May, 2012,29th Baisakha, 1934 (S.E.)
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
LEGISLATIVE DEPARTMENT::: LEGISLATIVE BRANCH
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NOTIFICATION
The 19th May, 2012
No. LGL135/2003/84 -  The following Act of the Assam Legislative Assembly which received the 
assent of the Governor is hereby published for general information.
ASSAM ACT NO. XII OF 2012
(Received the assent of the Governor on 14th May, 2012)
THE ASSAM MUNICIPAL (AMENDMENT) ACT, 2012

2000 THE ASSAM GAZETTE, EXTRA ORDINARY, MAY 19, 2012
Preamble
Short title, 
extent and 
commence­
ment
Amendment
of section 28
Amendment 
of section 38
Amendment
of section 50
Amendment 5
of section 68
Substitution 6 
of section 76
Substitution 7
of section 77
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-third Year of the Republic 
of India as follows
.  (1) This Act may be called the Assam Municipal (.Amendment)
Act,2012.
(2) It shall have the like extent as the principal Act.
(3) It shall come into force at once.
2. In the principal Act, in section 28, in sub-section (2), for the words 
‘‘ not less than h a lf’, the words “more than half’ shall be substituted.
In the principal Act. in section 38, in sub-scction (1), in between the 
words “powers” and “of a”, the words “except the financial power” 
shall be inserted.
In the principal .Act, in section 50, tn sub-section (2 \ for the words 
“ Local S elf Go\ errmer*” , the orcs “L'rSan Development”  shall be 
substituted.
In the principal Act, in section 68, in sub-secnon a"e 2  
(g), the following new clause shall be inserted, namely :- 
“(gg) licence fees in connection with trade and business;”
In the principal Act, for section 76, the following shall he substituted', 
namely
“76. Preparation of list of holdings.- With a view to determining and 
imposing tax on the annual value of holdings under the provisions of 
this Act, every Municipal Board and Town Committee shall prepare 
a list of holdings within their respective area and update the same 
continuously.”
In the principal Act, for section 77, the following shall be substituted, 
namely:-
“77. Returns required for ascertaining annua! value.- (1) The 
Chairman o f the Municipal Board or Town Committee shall, with a 
view to determining the annul value of holdings in any ward and the 
person primarily liable for the payment of holding tax, by public 
notice require the owner or the occupier of such holding to furnish a 
return in such form, containing such detail as may be prescribed and 
within such time, not being less than thirty days from the date of 
publication of such notice.
(2) Every owner or the occupier as aforesaid shall be bound to 
comply with such notice and to furnish a return w’ ith a declaration 
that the statement made therein is correct to the best of know ledge 
and belief of such owner or occupier.
Assam Act
XV of
1957

Substitution 8. 
of section 78
Amendment 9. 
of sections 79 A, 
172,173,177 and 
179
Amendment o f 10. 
section ?9D
Insertion o f I ! ,  
o f octa sectors 
79F m d7 9G
addition to any penalty to which he may be liable, be precluded from 
objecting to any assessment made by die Municipal Board or Town 
Committee in respect of such holding under the provisions of this 
Act.
(4) The Chairman of a Municipal Board or a Town Committee may 
authorize any person in writing holding a Diploma in the Civil 
Engineering, as minimum qualification and having an experience of 
not less than 3 years as Junior Engineer, with giving a previous 
notice to the owner or the occupier of the holding to enter upon and 
make any inspection or survey and take measurement of such land or 
building with a view to verify the statement made in the return for 
such holding or for collecting the particulars referred to in sub 
section (1) in respect of such holding:
Provided that no such entry shall be made except between 
the hours of sunrise and sunset."
In the principal Act. for the existing section 78, die following shall 
be substituted, namely
“78. Penally for default in furnishing return.- Whoever refuses or 
fails to furnish any such return for the period of time as stipulated in 
sub-section (I) of section 77. or knowingly furnishes a false or 
incorrect return or description, shall be liable to a fine not exceeding 
two hundred rupees, and to a further fine of rupees fifty for each day 
during which he omits to furnish a true and correct return." .
In the principal Act, in the sections 79A, 172, 173, 177 and 179 for 
the words “bye laws", wherever they occur, the word "rules" shall be 
substituted.
In the principal Act, in sectioo 79D. in clause (i). for the words “Al 
the rate of ", occurring at the beginning, the words "Not less than" 
shall be substituted.
Ir. the principal Act, after section 79E. the following new sections 
shall be inserted, namely :-
“79r. Determination of taxes.- The rate of taxes determined in 
accordance with the provisions of this Act, shall be published by the 
respective Municipal Board / Town Committee |?y issuing a public 
notice within a period of three months from the date of coming into 
force of the Assam Municipal (Amendment) Act,2012. rhis 
determination shall remain valid for a period of five years. At the 
expiration of every five years new determination of rate of taxes shall 
take place and shall be published in the same manner as stipulated in 
this section.
Ex planation:-For the purposes of this section the word “publish" 
shall have the same meaning as assigned to it under section 79(ii).
79G. Self assessment.- (1) After coming into force of the Assam 
Municipal (Amendment) Act,20l2, every owner or occupier of any 
holding situated within the area of a Municipality or a Town 
Committee liable to pay tax, shall file a return of self assessment 
within six months from the date of the publication of rates of taxes 
or at a later date as may be fixed by the Board at a meeting not 
exceeding another three months from the date of expiry of the 
original period of six months.
(2) Such owner or occupier shall thereafter file the annual return only 
in those cases where there is a change in the position as compared to 
the previous return w  ithin three months after the end of the financial 
year in which the change in position has occurred.

Omission of 
of section 80
Amendment 
of section 81
Amendment 
of section 85
Omission of 
sections 86.
87, 88,93, 94,
95,96 and 97
Amendment 
of section 171
Amendment 
of section 301
the financial year, rebate of such percentage not exceeding ten 
percent, as may be determined by the Board at a meeting, from the 
total tax amount due for the financial year shall be allowed.
(4) If any owner or occupier liable to pay tax under this Chapter, 
makes a default in this regard, shall pay an extra amount as surcharge 
on the amount due, not exceeding ten percent of the whole amount, 
as may be determined by the Board at a meeting.
(5) Any owner or occupier liable to pay tax on any holding shall 
furnish to the Chairman of the Municipal Board or Town Committee 
a return of self assessment in such form and in such manner as may 
be adopted by the Board at a meeting. Every such return shall be 
accompanied by proof of payment of holding lax.
(6) If any owner or occupier liable to pay tax under this section files 
a false or incorrect return of self assessments knowing fully well 
about the false and incorrect information on the basis of which the 
self assessment has been made and furnish before the Municipal 
Board or the Town Committee with an intent to evade tax, shall be 
liable to a fine to the extent of ten percent of the tax so intended to be 
evaded, apart from paying the tax in frill on an assessment by the 
Municipal Board or Town Committee.”
In the principal Act, section 80 shall be omitted.
13. In the principal Act, in section 81. for the existing first paragraph, the 
following shall be substituted, namcly:-
“The list of holdings, prepared under section 76, shall be entered in a 
Register and the taxes payable against each holding shall be noted, as 
dciermined under the provisions of this Act, containing the 
following:-”
14- in the principal Act, for section 85. the following shall be substituted 
namely:-
“85. Revision of assessment.- A new assessment Register shall be 
prepared by the Municipal Board / Town Committee in the same 
manner as the original list once in every five years.”
15. In the principal Act, sections 86, 87, 88. 93, 94, 95,96 and 97 shall be 
omitted.
16. In the principal Act, in section 171, in sub-section (1), the proviso 
shall be deleted.
)7 In the principal Act, in section 301, in sub-section (2), after clause 
(xxi), the punctuation mark appearing at the end. the punctuation 
mark shall be substituted and below that the following clauses 
shall be inserted, namely
“(xxii) prescribe the manner in which notice of the intention to 
erect, rc-erect or materially alter a building shall be given to the 
Board ;
(xxiii) require that with every such notice shall be furnished a site 
plan of the land on which it is intended to erect, re-erect or 
materially alter such building and a plan and specification, and in 
the case of erection or re-erection of a building, an estimate also of 
the cost of construction (excluding cost of land and its 
improvement) of the building, all such characters and with such 
details as may be prescribed in respect of all or any of the matter 
following, viz.-

1  Hr. AisSAM  HAZE 1  11 , bA  1  KA OKDI a AKY, MAY 19, 2012 2UUJ
»
Amendment 
of section 302
(a) free passage or way in front o f the building;
(b) space to be left about the building to secure free 
circulation of air and facilitate scavenging and for the 
prevention of fire;
(c) provision and position of latrines, urinals, cesspools or 
drains;
(d) level and the stability of the structure; and
(e) the line o f frontage with neighboring building, if the 
building abuts on a public road;
(xxiv) regulate in respect of the erection, re-erection or material 
alteration o f any building, within the Municipality or part 
hereof.
(a) the materials and method of construction to be used for 
external and partition walls, roofs and floors;
(b) the materials and method o f construction and position of 
fire-places, chimneys, latrines, urinals, cess-pools and 
drains;
(c) the height and slope for the roof above the upper most floor 
upon which human beings are to live or cooking operations 
are to be carried on:
(d) the space to be left about the building to secure the free 
circulation o f air and for the prevention of fire;
(e) the line of frontage where the building abuts on a public 
road;
(1) the number anti height o f the storeys of which the building 
may consist;
(g) the means to be provided lor egress from the building in 
case o f fire; and
(h) any other matter affecting the ventilation or sanitation of the 
buildings;
(xxv) prevent the erection o f building without adequate provisions 
being made for the laying out and location or roads;
(xxvi) regulate the level, means o f drainage, alignment and width of 
roads constructed by private persons."
Ig In the principal Act, in section 302, clauses (iii), (iv), (v), (vi) and 
(vii), shall be deleted and clauses (viii) to (xxx) shall be 
renumbered respectively as (iii) to (xxv).
MOHD. ABDUL HAQUE 
Secretary to the Govt, of Assam, 
Legislative Department, Dispur.

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