The Assam Urban Immovable Property Tax Act, 1963

ASSAM ACT NO .XIX  OF 1963
'£ tl'E  ASSAM URB AN IMM OV ABLE PR OP ER TY  TA X AC T, 1963, 
(R ec ei ve d t h e a ssen t o f  th e P re si d en t on  th e 3r d A ugu st  1963)
(As passed by the Assembly)
[Published in the Assam  Gazette E xtr aordina ry, dated  the  7th August 1963] 
An 
Act
to impose a tax on imm ovab le prop erty in urban areas in the State o f Assam .
Preamble, Whereas it is expe dien t to impose a tax  on 
imm ovab le pro per ty in ur ba n areas in the  Sta te of 
Assam :
It is hereby ena cted  in the Fourt eenth  Y ear  of 
the  Repub lic of India  as follows : ■ —
Sho rt title , 1. (i)  This Act may be called the Assam Ur ban
extent a nd i m m o v a kie Property Ta x Act, 1963. commence* r / ?
ment.
(2) I t ex tends1 to all urban areas i n Assam.
(3) It  shall come into force on such da te as 
the  State  Governmen t may, by notification in the 
Official Gazett e, app oin t.
Definitions. 2. In this Act, unless ther e is any thin g rep ugnant 
in the subject o r con text —
(1) “ ann ual  value ” means—
(a) in the Mun icipal areas the ann ual  value of  Ass am
land s and buildings as dete rmined in Act XV  of 
acco rdan ce with the  provisions of  the 1957-  
Assam Municipal Act, 1956 ; or
( Z > )  an nu al value as determ ined in the!'final 
Valuation List referred  to in sub-se ction 
(5) of section 6 ;
(2) “ assessee” m eans a person by whom  Ur ba n 
Immovab le Pro perty  T ax  or any other  sum of money 
is payab le und er this Act and includes every other 
perso n in respect of whom  any proc eeding under this 
Act has been tak en for the  d etermi nation o f the  Ur ba n 
Immo vab le Pro perty Ta x pay able by him ;
(3) “B oar d” means the  Assam Board of Revenue . ^ssant 
constitu ted under  the Assam Board of Revenue  Act, igg2,X ' '  
1962 or und er any statutory  modification or re- enact ­
ment thereof ;
Pric e 0-25nP,
 
V-
2
Lev y of 
Urb an  Im ­
movab le 
Propert y 
Ta x,
Exemptions .
(4) “ Commissioner”  means the  Commissioner 
app oin ted  u nd er section 5 ;
(5) “ Governme nt” means the State  Gov ernm ent ;
(6) “ Mun icipal ar ea ” means any area declared 
to be or included in the Mu nic ipa lity  under t he provi­
sion of sub-section (2) of section 5 of the  Assam Ass am  
Mu nicipal Act, 1956, o r d eclared to be a notified area Ac t XV  of 
under  the provision of ^sub-section (4) of section 334
of the said Act ;
(7) “ occu pier” means the person  for the  time 
being in  actu al occ upa tion  of, or pay ing, or liable to 
pay to the owne r, ren t or any portion  o f rent o f the  
land  or building  in respec t of which the word is used, 
and  includes a person o ccup ying  a land or building  or 
pa rt of a lan d or building rent free, and an owne r 
living in his own house ;
(8) “own er” includes any person for the  time 
bein g receiving re nt  of any lan d or buildin g or any 
pa rt of any land or building  whe ther on his ow n 
accoun t or  as a gent or trus tee for a ny person o r society 
or for any religious or charitab le purpose, or as a 
receiver, or who would so receive such ren t if the land , 
building or pa rt the reo f are  let to a ten an t ;
(9) “ pres crib ed” means prescribed by rules made 
under this Act ;
(10) “ State ” means the Sta te of Assam ;
(11) “urban are a”  includes a Mu nicipal are a and  
any  area  declared to be such by the  Governm ent by 
notification in the Official Ga zet te, within 16 kilo.m e<  
tres of any Municipal are a ;
(12) “urban land  and building ” means any lan d 
and buildin g with in any urban are a ;
(13) “y ear” means the  fin ancial year;
3. Subject to the  oth er provisions con tained  in 
this Act, the re shall be levied and collected for every 
year  a  tax here inaf ter called the  “Ur ba n Imm ovable 
Propert y Ta x” , on all land s an d buildings in urb an 
areas. Th e quantum  of tax shall be three per c ent 
of the ann ual value of the  land and buildin g and  sha'l 
be recov erable from the own er thereof.
4. Th e Ur ba n Imm ova ble Property Ta x shall not 
be leviable in respect of urba n land s a nd buildings :—
(a) occu pied by the  Sta te or the Central 
Go ve rnmen t;

3
Taxing
author ity.
Valuation
List.
(b) owned by—
(i) a Mu nicipal Board or Tow n Com mittee ;
(ii) a Panch aya t or Ma hku ma Parisha d cons­
titute d under  any law for the time  being 
in force :
(c) set ap art for public  worship  and actu ally *  
so used ;
(d) used exclusively as a public burial or bu rn­
ing grou nd ;
(e) used for charit abl e purposes as the  Govern­
me nt may by notification specify ;
(f) used for the  pre serv ation of anc ient mon u­
ments.
5. (1) The  Gov ernm ent may., for c arry ing out the 
purpose of this Act, app oin t a Commissioner and  such 
othe r persons to assist him as it m ay think fit.
(2) Persons app ointed u nde r sub-section (1) shall 
exercise such powers as may be conferred  and perform 
such duties as m ay be required by or und er this Act.
(3) All persons app ointed und er sub-section (1) ?c tX L V 
shall be deem ed to be pub lic serva nts within the mean - 18 6°- 
ing of section 21 of the  India n Penal Code , 1860.
6. (1) In  ord er to levy the Ur ban Imm ovable 
Propert y Tax, the  prescribe d aut hority  may obtain 
in the  beg inni ng of each year from  the Municipal 
Board or Tow n Com mittee, as the case m ay be, a list 
of owners of lands and  buildings wit h the ir addresses 
in respect of wh ich ann ual  valu e has been det erm ined 
by the Municipal Board or Town  Committee.
(2) Where no an nu al value of any  land  or build­
ing has been dete rmined by the  Municipal Board  or 
Town Com mitte e, the  prescribed autho rity , after mak ­
ing such enqu iries as may  be necessary, shall dete rmine 
the  valu ation of such land or buildin g within such 
Mu nic ipa l are a as h ereinaft er prov ided  and shall enter 
the  sam e in a list called the dra ft Valua tion List, 
which shall be in the  pr escribed form.
(3) As soon as m ay be, after pre paration  of the 
dra ft Va lua tion List, the prescribed  autho rity  shall 
pub lish  a notice in the  p rescribed  ma nner calling for 
any objection to the  said Valua tion List, to be pre­
ferred within thi rty  days of the  date  of pub lica tion  of 
the said notic e.
(4) Where any objec tion is preferred under sub­
section (3), the  p rescr ibed author ity shall, after afford­
ing a reas onable opp ortunity of being hea rd to the 
objector, decide the objection an d shall confirm or 
modify th e dra ft Valua tion List.

4
(5) Subject to such modification as provided in 
'th is Act, the  d raft Valuation List shall be final Valua ­
tion  List afte r t hir ty days of issue o f the  notic e under  
sub-section (3).
Returns . The prescribed author ity, in order to pre pare
the V aluatio n List und er section 6 may, whenever it 
thinks fit. by notice requ ire any owne r or occu pier of 
urb an lan d or building  to furn ish it, wit hin fifteen 
days, with return of th e ren t or annual. value  the reo f 
and such oth er info rma tion  as it may  re qu ir e;  and 
the  pres cribed autho rity, at  any time between sunrise 
and sunset, may  enter, inspect and mea sure  any such 
land or bu ild ing:
Provided th at the prescribed au thor ity  m ay, in 
respect o f any partic ula r owner or occupie r and  for 
reasons to be reco rded  in writing, extend the  date of 
furnishin g r etur ns.
Principles of 8. (1) In  determ inin g the an nu al value of urb an 
determ ining land s a nd buildings und er section 6, the pres crib ed 
va Ju e*11 113' aut hority  shall follow such procedu re as may  be 
prescribed and  shall have rega rd to the following
matter s, namely :—
(a) the locality in whic h the  urban land and 
building  is situ ated ;
( Z » )  the pre domi nan t use to whic h the  urb an 
land  and building is pu t, th at is to say, 
industrial, commerc ial or residential ;
(c) accessibility or proximity to market, disp en­
sary, hosp ital, railway station , edu cat ion al 
institution or Governmen t offices ;
(d) availability  of civic amenities like water sup­
ply, drai nag e an d lighting ; and
(g ) such oth er m atte rs as may  be prescribe d.
,  (2) Th e prescribe d a uth ority  shall follow the same 
procedu re, as far as m ay be pra ctic able, as is followed 
by a Mu nicipal Board or Tow n Com mit tee in deter ­
min ing the  annual value of u rban land s and build­
ings.
Pen aitv  for 9- Whoever refuses o r fails to furnish any ret urn 
non -submis-. under section 7, or knowingly furnish a false or incor- 
sion of rect ret urn or info rma tion , shall be liable to a fine not 
^ ‘u™h?r  f°r exceeding twen ty rupees and  to a furthe r fine not 
false inlor- exceeding five rupees for each day  d uring which he 
mation. omits to furnish a tru e and corr ect return ; and  
whoever obstructs, hinders or prev ents I  the  prescribed 
autho rity  from ente ring  or inspecting or measuring 
i any such l and or buildin g shall be liab le to a fine no t
exceeding two hundred  rupees.

Agsessraenf. 10. Th e prescribed autho rity in the  beginning of  
each yea r on obtaining the necessary information 
from the Municipal Board or  Tow n Com mittee or on 
completion of the final Valua tion List, shall assess th e 
am ount of tax due from the owner. In  the event of 
failure of the owne r to comply wit h the  terms of 
notice under section 7, the assessment shall be done 
by the  prescribed autho rity to the best of its ju dg ­
ment.
Power of
Government
to 1  educe or
remit Urban
Immovable
Property
Tax.
11.  (1) G overnm ent may, subject t o such rules as 
may  be mad e in this behalf, by o rder reduce or rem it, 
whe ther prospectively or retrospectively the  Ur ba n 
Immovab le Propert y Ta x payable  in respect of any 
class of urban lands  and buildings or by any class of 
persons and in partic ula r the tax  paya ble in respect 
of u rban lands  and buildings which are  occup ied 
wholly or partly by the owners themselves.
(2) Th e Government may at any tim e cancel 
or modify any orde r issued und er sub-se ction (1) and 
upon such cancellation the Ur ban Imm ovable Pro ­
perty Ta x shall be payable in respect of the  land  and 
building  concerned with  effect from the  y ear in which 
such cancellat ion is m ade.
Realisation 12. Where the u rba n land  and  buildin g belong to 
of tax in a firm or an association of persons, oth er tha n a 
solTt'r ai'o f company as defined in the  Companies Act, 1956 and 
any firm°or * n  r e s P e c t  °f which tax  is due under  this Act is discon- 
associati&n. tinued  or the  association of persons is dissolved the
Urb an  Imm ovable Propert y Tax shall be levied 
upon and  recovered jointly an d severally, from  every 
perso n who at  the time  of such discontinuance or 
dissolution was a pa rtn er of such firm or mem ber of 
such association ; and  all the provisio n of this Act 
shall app ly according ly.
Appeal to 13. (1) Any owner objecting to an orde r passed
the prescrib- under this Act may, within thirty days from the date 
ed authority* o f t }i e finalisation of the  Valua tion List under sub­
section (5) of section 6, or service of an y oth er orde r, 
appea l to the prescribed aut hority  again st such order 
provided that this perio d may  be exten ded by the  
prescribed autho rity  for good and  sufficient reasons
to be recorded in writ in g:
Act I 
of 195 6.
Prov ided also th at  no app eal shall be entertain ed 
by such autho rity  unless it is satisfied th at  the  amoun t 
of tax assessed  or penalty imposed has been paid  :
Provided furth er th at such aut hority , if satisfied 
th at  an owne r is un abl e to pay th e tax assessed, may, 
for reasons to be reco rded in writin g, entertain an 
app eal without such tax  having been paid .

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(2) In  disposing of an app eal under sub-section
(1) the  ap pell ate autho rity  ma y—
(a ) confirm, reduc e, enhance or annu l the order 
of valua tion or assessment, or
( Z > )  set aside the order of valuat ion  or assess­
me nt and  direct a fresh valuat ion  or 
assessment a fter such enquiry as may be 
orde red, or
(c ) confirm, reduce or ann ul the  ord er of 
pen alty .
(3)  Th e order of the app ella te autho rity shall be 
final except as provided in section 14 and section
15.
Revision by 14.  (1) Th e Commissioner may call for a nd 
Gommis- exam ine the reco rd of  any proceeding un de r this Act,
noner. and if he considers th at any ord er passed therein  by
any person app oin ted  under section 5 to assist him 
is erron eous in so far as i t is prejudicial to the  interests 
of reven ue, he may, after giving the owner an 
opp ortu nity  ol bein g heard  and  afte r mak ing or 
causing to be ma de such enq uiry  as he deems neces­
sary, pass such orders ther eon as the  circu mstances of 
the case justify, incl udin g an order enhancing or 
modifying the  valuatio n or assessment, or cancelling 
the  valuation or assessment and  directing a fresh
valua tion or assessment as the case m ay be.
(2) In  the case o f any ord er othe r tha n an order  
to which sub-section (1) a pplies passed by any  person 
app ointed und er section 5 to assist him , the  Commis­
sioner may , eith er of his own motio n or on a petition 
by the owne r for revision, call for the record of any
proce eding under this Act in which any  such order c,
has been passed and may make such enq uiry  or cause y '
such enquiry to be made, and subject to the provi­
sions of this, may pass such orde r thereo n, not being
an ord er prejudicia l to the  owner, as he think s fit. *
(3 ) In the case of a pet itio n for revision und er 
sub-section (2) by an owner, the pet itio n shall be 
made with in nin ety  days from the date on whic h the 
ord er in ques tion was com municated to him  or the  
da te on whic h he otherwise came to know of it, 
whichever is e ar li er :
Provided th at  the  Commissioner before whom 
the  petiti on  is filed may ad mit it after the  expiration 
of the  p erio d of nine ty days if he is satisfied th at  
for reasons beyond the  control of the  petitio ner  or 
for any o the r sufficient cause, it could not be filed 
within time.
4

1
(4) Th e Commissioner shall no t revise 
under  this section in the following
any order
cases :
(«)
< ■
(*)
fa
where an  app eal aga inst  the ord er lies 
under section 13 or 15 bu t has not been 
mad e an d the time  within which such 
app eal may be made has not expired , or 
in the  case of an  appeal to the Board, the 
owner has not waived his right of app eal ; 
or
where the  o rder  is pen ding  on appeal und er 
section 13 ; or
where the  o rde r has been made the subject 
of a n app eal to the Board.
1
i
J
Ex plan ation .—An order by the Commissioner 
declining to interfere shall, for the  purposes of this 
sectio n, be deemed not to be an ord er prejudicial io 
an owner.
^he^Board 0 )  Any owner objecting to an ord er passed
of  Rev en ue . in  appea l und er section 13  or passed in revision under  
sub-section (1) of section 14 m ay app eal to the Board  
within sixty days o f the date on which such order is
com munica ted to him.
(2) Th e Board may admit an app eal after the 
expirati on of the sixty days referr ed to in sub-section 
(1) if it is satisfied th at for reasons beyond the  control 
of the app ellant  or for any other sufficient cause it 
could not be filed with in time.
(3) An appeal to the Board shall be in the pres­
cribed form and  shall be verified in the prescribed 
manner, and  shall be accompanied by a fee of twenty- 
five rupees.
Not ice of (4 1 The Board may, after giving the owner an
De ma nd opportunity of being h eard , pass such orders thereon 
as it  thinks fit, and shall c ommunicate any such orders
to the owner and  to the Commissioner.
16. When a ny tax or penalty or other trues is or 
are payable in consequence of any order passed under 
or in pursuance of this Act, the prescribed autho rity 
shall serve upon the person liable to pay such tax cr 
penalty or other dues a notice o f demand in the pres­
cribed form specifying the sum so payable  and the date 
within which such sum shall be paid.
Mod e of  rc- 1 7 . (1) If  the dema nd in respect of any dues under 
co  ve ry. this Act is not paid on or before the date specified as
aforesaid, the owner shall be deemed to be in defau lt;

8
Provided tha t the prescribed authority may, in 
respect o f any p artic ular owner and for reasons to be 
recorded in  writing, extend the  date cf paym ent of the 
dues or allows such owner t o pay the  same by instal­
men ts and: in th at case the owner shall not be deemed 
to be in default till the  da te as e xtended or the last date 
of payment by in stalm ent is over.
(2) Where an owner is in default, the  prescribed 
autho rity may in his discretion, direct that , in addition  
to the amo unt due, a sum not exceeding that amount 
shall b e recovered from the defaulter by way of penalty.
(3) Where an owner is in default, the  prescribed 
autho rity may order tha t the amount due shall be 
recoverable as an arrear  of land  revenue and may 
proceed to realise the amou nt due as such.
Ta x of  18. Where an owner of urban land  or building; 
deceased cjjeS ; t ji e  t a x  s }i a]  ]  be  levied upon and recoverable from 
rep resenta - his; executor, adm inistrator or other legal repres entative, 
tiv e. as th e case may be.
Ta x whe n 19. When the urb an land or building of an owner, 
pa ya bl e by p a s s e s  o n  t 0  a n y p e r s o n w hether by sale, inheritance or 
otherwise, the liability to pay tax payable in respect of 
such land or building and remaining unpaid at the 
time of such passing on, shall be jointly and 
severally on the transferor and  the transferee, 
and the transferee shall within thirty days of 
such passing on, apply to the prescribed authority to
record his name.
Lia bility of 20. Where the  urb an land  or buildin g is in-charge 
gu ardian  & o f  a n y g u a r dian , trustee or age nt of a minor or othe r
’  ' inc apaci ate d person on beh alf of, and for the benefit
of, such minor or oth er inc apaci ate d person, the 
urb an Imm ovable Propert y Ta x shall be levied upon 
and  recov erable from such guard ian , tru ste e or agen t 
as the case may  be, in the like m anner and the same 
exte nt as i t would be leviable upo n an d recov erable 
from any  such min or or other incapa cia ted  person, if 
he were of full age and sound min d an d all the 
provisions of this Act shall apply acco rding ly.
Re fun d. 21. Th e pres crib ed autho rity  on being satisfied
either on an app lica tion or on any o the r ma nner th at 
the owne r has paid in excess of the  sum due from 
dm  shall order, as soon as it may  be, the refu nd ot 
the sum so pa id in excess :
Provided th at the  prescribed au tho rity may  set­
off such sum against other dues from the same
owner .

9
B^ cti fic a- 22. (1) Th e autho rity  which made a valuation 
non . Q r assessment or passed an ord er on appea l or revi­
sion in respect thereof may, at  any time with in three 
year s from  the date of such valu ation, assessment 
or ord er and of its own motion , rectify ai y mistake 
ap pa ren t from the record of the case, and  shall, 
within the  like period, rectify any such mistake as
has been bro ught to its notice by an owne r :
Provide d tha t no such rectification shall be mad e 
having the effect of enhanc ing the assessment unless 
the  autho rity concerned has given notice to the owne r 
of its inte ntio n so to do and has allowed him  a 
reasonable opp ortunity of  being, heard .
(2) Where any such rectif icatio n has the effect o f 
reducing the assessment, a refund shall be due to  the 
owner,
(3) Whe re any such rectification has the effect 
of enhancing the assessment, a notice of dem and 
shall be issued for t he sum paya ble.
False Sta- 23. Who ever makes a statem ent  in verification 
tem ent in o r  declara tion  in conne ction with any  proceedings 
e c  a r a t l o n‘ under  this Act which is false, and which he either  
knows or believes to be false, or does not believe to 
be true, shall, on conviction before a Magistrat e, be 
pun ishable with simple impri son me nt which may 
ext end  to six month s o r with fine which  may  exte nd
to one thousand rupe es or with both.
Power to 24. The  prescribed autho rity  may, for the  pur - 
call for in- poses o f this Act— 
forni'tfon. 1 I - '-  3 $  '' > « • '
(1) requ ire any firm or association or Hi ndu 
undivided or jo int family to furnish it with a sta tem en t 
of the names and addresses of the members of the firm 
or association or o f the names and addresses of  the 
ma nager or mem bers  of the  family, as the  case 
may be ;
(2) req uir e any person  whom it has reason to 
believe to be a trustee, gua rdian,  manager or agent 
to furn ish it with a stat ement of the names of the  
persons with their addresses for or of whom he is a 
trus tee, gu ard ian , ma nag er or agen t ;
(3) requ ire any Mun icipal Board o r 1 own Com ­
mittee to furnish t he  names a nd addresses of owners 
of  ur ba n land and  building  situ ated  within its area 
an d copies of valu ation list and assessment registers

10
Bar of  25. No suit shall be bro ught in any Civil Cou rt
SCouri n  t o  s e t  a s *de  or modify the tax  levied or orders passed 
under the provisions of this Act, and no prosecution 
suit or other proce edings shall lie aga ins t any officer 
of the Sta te Governm ent for any thin g in good fait h 
done or inte nded to be done under this Act or the 
rules made thereu nder.
Liab ility of 26. Th e pres cribed autho rity  shall, for the  pur - A,rt
19 08
V 
gu ardi an  & poses of this Act, have the same powers as are  vested 0 
tru ste e, etc. ; n  a Court under the Civil Pro cedure Code, 1908 ,
when trying a suit in respect of the  following 
ma tters—
(1) enforcing the  attend anc e of  any person and 
exam ining  him on oath or affirmation ;
(2) compelling the  produc tion of documents ;
(3) issuing commissions for the  exam ination or 
witnesses ;
an d any such proceedings before the prescribe d au tho ­
rity  shall be deem ed to be a “judicial proc eeding” 
within the mea ning  of sections 193 and 228 an d for j^ qV  
the  purposes of section 196 o f the India n Pen al Code,
1860.
Com pu tatio n 2 7-  com puting the  period of lim itation pres- 
of th e cribed for a n appeal or revision, the  day on which the . 
perio d of  orde r compla ined of was served and the time  requisite 
lim itat io n.  fo r  obtain ing a certified copy of such order, shall be
excluded.
Inf orm ation  
to  be furni­
she d reg ar­
di ng  chan ge
of  ow ner ­
ship.
28. If  any^owner—
(a) sells  or otherwise disposes o f his urban land
or build ing or a ny part thereo f, or
(b) acquires or occupies any new land or buil­
ding in an urb an area, or
(c) constructs any new build ing or house in an
urb an area,
he shall w ithin the prescribed time  inform the prescribed 
authority accordingly ; and  if any such owner dies, 
his legal representative shall in like manner inform the 
said authority.
Deleg ation o f 2 9 .1  he Government may delegate, by notification 
the po we rs in the Official Gazette, any of the  powers of the 
of  Comm is- Commissioner, under this Act to any person appo inted 
sioner. under section 5 to assist the Commissioner.

11
Offences an d 
Penalties. 30. (1) Whoever—
(a) fails to pay the tax due from him within the
prescribed period ; cr
(b) fraudulently or wilfully evades the payment
of any tax  due under this Act ; or
(c) obstructs any prescribed au thor ity from entry
unde r section 7 ; or
(d) fails or neglects to comply with any requ ire­
men t made by him under the provisions of 
this A c t; or
(e) knowingly produces incorrect accounts
registers or documents or knowingly furnishes 
incorrect information ;  or
(f) contravenes any other provision of this Act cr
the Rules m ade  the reu nder ;
shall be liable, on conviction, to a fine which  may 
extend to one th ousand rupees and  when the offence is 
a continuing one, with a daily fine not exceeding fifty 
rupees during the period of the continuance of the 
offence.
(2) No Cou rt shall take cognizance of any offence 
under this Act or the Rules framed thereunder, except 
on a  coni plaint in writing by the prescribed authority, 
and  no Cou rt inferior to th at of a Magistrate of the 
First Class shall try any such offence.
(3) Notw ithstanding anything contained in the 
Code of Criminal Procedure, 1898, all offences punishable 
unde r this Act shall be cognizable and  bailable.
Power to 31. (1) Th e prescribed authority  m ay, at  any t'me , 
compound accept from any person who has comm itted an offence 
offences, under section 30 by way of composition of offence, a 
sum of money not exceeding one thousand rupees cr 
double the amo unt of tax involved, whichever is gre ater,
in addition  to the tax to be recovered.
Act V 
of 1898.
(2) On payme nt of such sum of money as may be 
determined under sub-section (1), the prescribed autho ­
rity shall, where necessary, repo rt to the court that 
the offen ce has been compounded  and thereafter no 
furth er proceedings under section 30 shall be taken 
again st the offender in respect of the same offence 
and  the  said Co urt shall disch arge or acq uit the 
accused, as the case may be.
 
12
Po wer  to 32. (1) Th e State Governm ent may , make rules 
□ la ke rules. consistent wit h the provisions of this Act, for securing 
the pay ment of tax and  gene rally for the purpose
of carr ying  into effect the provisions of this Act.
(2) In partic ula r and witn out prej udice to the 
gene rality of th e foregoing power, the  State Govern­
me nt may make rules :—
(a) prescribing the manner in which and the 
intervals at  which tax and pen alty  shall 
be paid un de r this Act ;
( b ~ ) prescribing the aut hority  or auth orities  for 
the p urpose of ca rrying out any function 
under any of the provisions of this Act ;
(c ) prescribing the form in which the  Va lua ­
tion  List shall be pre pared  ;
(< /)  prescribing  the  manner in which  a nd con­
ditions under which the Governme nt may 
reduce or rem it the Ur ban Imm ovable 
Property Ta x ;
(e ) pres cribing the ma nner in which an appeal 
petitio n may be filed under sections 13  
and 15  ;
( y )  prescribing the ma nner in which a revision 
peti tion  may be filed u nder section 14  ;
(#) prescribing  the  ma nner in whic h refun d 
under  section 21 shall be mad e ; a nd
(A ) pro viding for any oth er matter for which 
the rules can be or may  be prescribed.
(3) All ru les under this section shall be laid 
for not less than  fourteen days before the Assam 
Legislative Assembly as soon as possible after they 
are  made and  shall be su oject to such modification 
as the Legislative Assemblv may  mak e during the 
Session in which they are so laid or the Session 
immediately following.
AGP (Leg) 24/64— 1, 02 2— 21 -1-64

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