The Assam Land Revenue and Rent (Surcharge) Act, 1970

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ASSAM ACT X OF  1970
« ■  °  (Received the asse nt of  the Governor on the 31st July, 197 0)  I S
o  TH E ASSAM LA ND  RE VE NU E AND RE NT  (SU RC HA RG E) 
ACT, 1970
[Pu blis hed  in the As sa m.  Gaze tte, Ex tra ordin ary , dated the 5th A ugust, 1970]
An
Act
V rto provide for the levy of  surch arge on land revenue and rent  
asses sed  in  th e State of  Assa m
Pre am ble . Whereas it is exp edie nt to pro vide for the  levy
of surcharge on land  revenue and  ren t assessed in the 
State of  Assam, in the  manne r her ein after appearing ;
It is hereb y enact ed in the  Twenty-first Ye ar of 
the Re public of In dia as f ollow s:—
Sh or t tit le , j .  (i) This  ^ c t may be called the Assam Land
commence- Re ven ue and Re nt  (Su rcharg e) Act, 1970.
me nt.
(2) It  extends to the  whole of th e State  of Assam.
(3) It  shall come into force on such date as the  
Sta te Go vernm ent may by notificatio n in the Official 
Ga zette, appo int .
Definition. 2, In  this Act, unless the con text otherwise 
requ ire s—
(1) “ lan d rev enu e” means any reven ue assessed 
by the  State  Gov ernmen t on an esta te an d includes 
any tax assessed in  lieu of l and revenue ;
(2) “pre scr ibe d”  mea ns prescribed by rules 
made un de r this Act.
(3) “re nt ” mea ns rent assessed an d pay able to Assa m Act 
the State  by a person under  th e Assam State  Acquisi- of
tion  o f Zam inda ries Act, 1951. 51,
Price Re. 0.10 p. or 2d.-
 
 
$
%
2
3
I.evy of  3. Every person hold ing lan d measuring  10 (ten) 
sutch irg e. k;g ij a s  o r  more  directly under the  State Go vernm ent 
shall be liable to pay a surc harge on lan d-r evenue or 
rent, as t he case may be, at  the  rate of 30 per cen t of 
the  lan d reven ue o r ren t o f all  classes of holding s in 
add itio n to the lan d reve nue or the  ren t pay able  by
hi m.
e >
Prov isional 4. After mak ing such enq uiry , if any, as he con- 
aSs uSrchargef s ’^e r s accessary, the Sub-Deputy Collector or where 
an d issue of the lands  a re situ ate in  m ore tha n one circ le, the  Sub ­
noti ce. Depu ty Collector of an y of those circles as may be 
determined by rules mad e under this Act, shall provi­
sionally assess the surc harg e payab le by a person and 
shall cause a notice to be served on the person or per­
sons concerned specifying the  am ount of surc harg e so
assessed^ in  the  manne r prescribed.
Objections 5. The assessee ma y, with in thirty days of  the date 
an cl of service o f such notic e, file objections to the Sub - 
assessment. £)Cputy Co llecto r. mak ing the assessment, who aft er 
giving an opp ortunity for hearing shall make the
assessment.
Appeal. 6.  (1) Th e asse ssee ma y within 30 days of the
assessment mad e under section 5, appeal to the Sub - 
divisional Officer of a Subdivision or Sadaf  Subd ivi- 
sional Officer, as the case m ay be.
(2) Th e assessment mad e by the Sub -Deputy  
Collector when no appeal is filed, an d the order of the 
Subdivisiona l Officer passed in appeal when an appe al 
is filed, shall be final.
Surcharge 7. Th e surcharge assessed under  this Act shall be 
recoverable pa ya bi e  a lo ng with the  land revenue or the ren t, as 
an T re v e - t h e  c a s e  m a Y  b e ’ i n  t h e  m a n n e r  prescribed an d any 
nue. arr ea r of  any surc harge shall be realisable as an
ar re ar  of lan d reve nue. /
Removal 8. If  any  difficulty arises in giving effect to the 
of  difficul- provisio ns of this Act, the  State Gover nment may 
tl es' make such ord er, not incon sistent wit h the provisions
of this Act, as may app ear  to  it to be necessary for
the  purpose of removing the difficulty.
Power to 9.(1) The Sta te Governm ent may, b y notification in 
make rules, off icial Gazett e, make rules  to carry out the purposes
of this Act.
(2) Without preju dice to the  gen era lity  of the 
foregoing powe r, such rules may provid e for— -
(a) furnishing of infor mation req uir ed for the  
purpose of this Act ;

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(b) prod uction of  documents; o
(c) hold ing of enq uiries an d enforcement of
attendan ce of persons at such enquiries
O  and  their examination on oat h or affirm a­
tio n;
(d) any othe r ma tter which  by this Act has to be
or may be prescribe do
« (3) Every rule  made un de r this Act shall be laid as
soon as may be, afte r it is made, before the Assam 
Legislativ e Assembly while it is in session for a total 
period of fourte en days which may be comorised in 
one session or i n to successive sessions, and, if before 
the  expiry of th e session in which it is so laid  or the 
session im mediately  following, the Assam Legislative 
Assembly agre e in making any modification in the rule 
or the Assam Legislative Assembly agree th at the rule 
should not be ma de, the rule shall the rea fter have 
effect only in such modified form or be of no effect, as 
the  case may be so, however th at  any such modifica­
tion  or ann ulm ent  shall be wit hou t prej udice to the 
validity of anyth ing  previously done und er th at  rule.
AGP (Law) 16 /7 0- 2, 50 0—29.8-70.

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