The Assam Urban Immovable Property Tax (Amendment) Act, 1969

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ASSAM ACT XI OF 1969
[ R ec eive d t he as se nt  o f th e G» ver nor on the 8th May, 1969]
•T  THE ASSAM  U RBAN IMM OVABL E PR OP ER TY  T AX  A CT , 1969
(Pu blis hed  in the Assam Gazette Ex tra ordin ary , elated the  14th May, 1969)
An
Act
to i m po se  tax  on  im m ov ab le  pr operty in  urban  
ar ea s in  the  Sta te o f Ass am .
Whereas it is expedient to auth orise the  Mu nic ipa l 
Boards and  Tow n Com mittees to assess, levy an d col­
lect tax on imm ovab le pro per ty in the State of Assam ;
It  is here by enac ted in the Tw entieth  Ye ar of  the 
Re public of India  as follow s:—
Short titl e, 1. (1) This Act may be ca lled  the  Assam Ur ban 
extent an d immo vable  Propert y Ta x Act, 1969.commence­
me nt. (2 ) It  extends to the Sta te of  Assam,
(3) It  shall come in to force a t once.
Definition 2. In. this Act, unless the re is any thing repug­
na nt in t he subje ct or con tex t,—
(1) “annual valu e” mea ns the  a nnual value of
lan ds and buildings as dete rmined in accorda nce Ass am  Act 
w ith th e provision of th e Assam Municipal Act, 1956. XV  of 1»S7.
(2) “'Mu nic ipa l Boa rd”  or “ Town Comm itte e’- ’  
mean respectively the Mu nicipal Board or Town 
Committee as defined under  th e Assam Mu nicipal 
Act, 1956.
Levy of  3. Notwithst anding anythin g con tained  i n the  Assam 
Ur ban Im - Municipal Act, 1956, there shall be assessed, levie d 
SonZrtvbt ^  and  collected by a Municipal Board  or Tow n Com- 
p p  7  'm ittee for every yea r a t ax called the “ Ur ba n Immo ­
vab le Property Tax ” on all lands and buildings situ a­
ted  with in the areas of such Mu nic ipa l Board or 
To wn  C omm ittee . Th e qu antum  of the tax  shall be 
3 pe r cent of the annual value of  th e land and  bu il­
ding .
Price Rs.0.5 P. or Id , .  *
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Ex e m p . 4. Th e Ur ba n Imm ova ble Propert y Ta x shall not
lions, b e  leviable in respect of land s an d bu ild ing s:—
(a)  own ed by— *
(i) a Gaon Pan cha yat, Anchalik Pan cha yat A«ss.m Act
or  Mahku ma Parisha d constitu ted u nder XXIV of 
the  Assam Pa nchayat Act, 1959; 195 9,
(ii) the Sta te or  th e Central Governme nt ;
(b) set ap art for pu blic  worship and  actually 
so used ;
(c) used exclusively as a pub lic burial or 
bur nin g gro und  ;
’ (d) used for cha rita ble  purposes as the State
Governm ent may  by, notification, specify ;
(ej used for the preservation of Ancient 
Monum ents .
Mode of 5. Th e assessment an d realisati on of the tax shall 
assessment b e  m a c je j n  the  manner laid down for assessment
tion  a n c^  realisati on of Municipal tax under the Assam Ac t
Mu nicipal Act, 1956. ’  0
Ap peal fr om 6. Any person  obje cting to an assessment ord er 
the o rder of p a g s ej  under this Act, may w ithin  thirty days from 
ass ess men. t be da te of  such order, app eal to the Municipal
Board or Tow n Com mittee, as the case m ay be, within 
whose juri sdic tion  the  pro per ty is s itu ate , and such 
appeal shall be hea rd and disposed of in the  manne r 
laid  down in section 321 of the  Assam Mu nic ipa l 
Act, 1956.
Repeal and 7, (1) Th e Assam Urb an  Imm ova ble P rop erty  Ta x Assam Act 
laving. Act, 1963 is hereby  -repealed. X IX  of 196 3.
(2) Notwith standing  such rep eal, any. assessment 
made, taxes impo sed, ord er issued, proceeding s com­
menced, anyth ing  done or any action tak en under 
the provisions of the Act rep ealed and  in force 
imm ediately befo re the  commencement of  this Act 
shall con tinue in force and shall be  deemed  to have  
been made, imposed, issued, commen ced, don e or 
take n under the  corre spon ding  provisions of this 
Act.

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I
Pro vis ion  as 
to pe nd ing 
cases.
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8. The  appe al*, application s for revision or any 
oth er proceed ing pen din g before any autho rity  und er 
the provision of th e Act, repe aled  by this Act, shall 
sta nd tran sferred to the respective Municipal Board 
or Town Com mittee, as the  case may be , within 
whose jurisdic tion  the  pro perty is situ ate. Th e 
Municipal Board or Tow n Comm ittee, as the case 
may be, shall the reu pon  proceed to dispose of such 
appeal, applica tion for revision or oth er proceedings 
in the manner as laid down in section 6 o f this Act 
as though  they were instituted before the Mun icipal 
Board  or T own  C ommit tee, as the  case may  be.
E x p la n a ti on —For the  pur pose of this section , 
the  property means the imm ovab le pro perty with  
respect to which the tax  was imposed.
AGP (Leg) 14 /6 9- 3, 00 0+ 50 —17-10-69.

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