LexThe Tripura Land Tax Act, 1978
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Triyura Acf No. 3 Of 1979
THE TlUPURA LAND TAX ACT, 1978
An
Act
to yrovirie-/btm leyy uf f[r+x utr Irrrrtls it1 ihe State of Tt-ip~rrfl.
Ue it el~ncrerI I?v [he kgislolivc Assrnrbljl uf Triprlrn itt rile T~ve~~ty-
11irr111 Yecrt- of rhe Hepitblic of Irtdin nsfollo~r~s :-
Sl~ort title, 1. (I) This Act may be called Tihipura in the Land Tax Act, 1978.
cxlent and
comrncrlcenienl.
(2) It extends to thc whole of the State of Tripura.
(3) It shall come into force with immediate effect.
Definitions. 2. 1, this Act. unless the conlext otherwise requires-
(a) 'agricul~ure' includes horticulture, the raising of at1 nual or
periodical crops or garden produce, diary farming, poultry
farming, stock breeding, grazing ;~nd pisciculture ;
'[(b) 'agricultural land' means land used for the purposes of
agriculture and includes the homestead of an agricuIturist
adjacent to his agcicullural land ;
(c) 'family' means the person, the wife or husband, as the case
may be, and minor children but excluding married minor
daughtcrs ;
'[(d) 'holding' means the total land of cvery description owned
by a land owner :
Explatlation :- In this clause, the expression 'land-owner' shall include the
members of his fiimily.;
' [(dd) 'land-owncr' means a person or an institution owning land
of every desci-iprion including non-ngricul~urnl land :
'[(drld)'Iunga' means plain low-ly ing land between [\vlo lilli~s ir-
respective of its usc in any manner or Form of ilgricul turc ;
It) 'market value' mcaus value as determined under rht: Tripura
Land Revenuc and Land Reforms Act, 1960, and rulcs
made ~hei-cunder ;
'I(ee) 'nal' means plain arablc laud il-respective or its usc in any
illnnncr or furl ol'agl-iculture :
"l(f] 'non-agr-icul~uinal lands' means a11 lands which are nut
agricultural lands and includes honiestead not covered by
clause (b) ;
(g) 'prescribed' means prescribed in the rules madc under this
Act ;
(h) 'profits of agriculture' means the profits of agr-iculrure as
detcrl-~ined under the Ttipura Laud Revenuc and Land
Refbrms Act, 1960, :rnd rules made thel-eundcl- ;
(i) 'village' will have thc some meaning as given in thc Tripura
Land Revenue and Land Refortns Act, I960 ;
) 'year' mcans the financii~l year beginning on the first day
oC April of the catendar year and ending on thc 3 1 st diiy
of March of the next calendar ycar.
'13. (1) Save as otllerwise provided in this Act and with effec~ Ii-om thc LS~~~
1st day of April 1979, [here shall be levicd and collecrcd for each ycar an collection
of lax on
holdings.
nillount of tas ci~l~llli~ted on thc ptofi ts of agriculrurc in thc case of ag~~icul~ur-nl
lnncls ancl on rhe market value of the I:md in tl~c case of non-ag~iculmral lands, in
rcspcct of each holding ;!I the rille as tnay be fixed by he State Govc~.~~~ncnt by
notification in thc Ofticia1 Gazelre subject ro rhe maxiinurn liulii specified in the
Schedule.
Expiri~tntiotr - Size ofa holrling ns on the first day or April of cncl~ ycnr shall
be the basis fnl-assessing the tax payable during he year.
Asscssmcnt 4. The asscss~ncnt of tax payable will be nlade in the II~IIIIC of the head 01
or T~X. lamily, I~owever, all the members of the family shall remain jointly and scv-
erallp I-espot~sible for the pay~ncnt of tax.
kldeof ?[5. The tax shall be payable during each year within such dates and in such
paj~~~enl. ixlnnel- as may bc prescribed.
l'cnaltyIbr 6, Whoever makes defrull~ on payment of tax undcr this Act wi~hin thc
dcraull. datc specifiecl in seclion 5 shi~ll be liable, in 2tdditiot1 to tllc tax, a penalty at
thc following inales -
(i) for dcfaul t on paymen! 01 lax ~~plo 10% of the amount of
upto onc pcal- lax: payable.
(ii) ioin default on poymcnt of tax upto 25% of the amount of
Por more than onc ycar bur upto tax payable.
three yeitrs.
fi ii) for dchull on pnyrnent of tax upto 50% of the amounl of
bcl~ind three years. lax payable.
Mamlcror 7. The asscss~ncnt of annual .lax payable for each holding shall be pl,e-
Publication pinred and publisl~cd by such nu[horily and in such manner as n~ay be ple- orllle
asscssnlcnl scribed.
uf lax.
(
'[7A. The assessment of tax made under this Act in rcspecl of any holding shall
remain in force till the end of thc yeru in which profits or agriculture and valuc of
land for any arcn is dete~mincd ;I fresh under the provisions of [he Tripura Land
Revenuc & Land Reforms Act, 1960 and the rules made thzreundcr -
Providcd thilt when thc sizc of a holding of Iandowncr inclheases duc
to fimalgamation, inheritance, gift, purchase, ncclneLion or otherwise, or de-
creases due to rransfcr, partition, division ot- ~ornpuIs(~ry i~cquisition by llle
Centr;ll or the state Government, or otherwise, the tax with rcspecl to that
Ilolding after such increase or, as the case may be, decrease, shall be rcns-
sessed and ]-wised and thc rc\+ied amount ol'tas shall be payble, with cffect
from thc cornmencemcnt of rhe yea- fnllowing thc year ofincrc;lse or, as the
casc may be, decrease of [he size of that holding.
8. Any person aggrieved in atly way by thc assessment of tax made undcr Provision lor
section7. may filean application wilhjn 15 daysIrorn rhc dateofapplication fiIingubjcclinn.
or such assessmenr to suc11 authority as tniiy be prescribed ayinst such ;is-
scsslnenr :
Provided that no such application shall bc entertained by the said au-
tllority unless hc is satisfied rhnt thc amount of tax itssessed or penally if any
lcvied upto the previous year, if not olherwisc direcred by him, has been
paid.
9. Thc pr.q~c~.ibed authot-i ty shall aftcr such enquiry as he may dccrn fit, Decisions ,,,
decide thc i~pplicarion at leasr one month berore thc due (lare of payment of abjccliuns.
lax and thc orders thercon shall be communicntcd to the person concerned :
Provided that in case the applicarion is not decidcd at lensr one month
before {he duc dale of pay tncnt of tax suitable extension for deposit of tax
shnll be givcn to the applicant.
10. (1 Wl~ereaholdingislocatedinmorerhanonevillagcnsta&en~enr Proccdurcof
in respcct of such holding shall be Filed containing such particu1ars and in I~~ddingsiin
such manner itnd within such time as may be prescribed, LO thc authority nl~~clh"*one
villagc.
presc~qibed undcr scction 7 wirhin whosc jurisdiclion the major part of
thc holdii~g is si~uated and such au thol-ity shall tnkc all subsequenl proceedings in
respect of such statement lo the exclusion oP the other prescribed
au~holities :
(2) The tax in rcspcct of such huldinss sllal l he dcposi tecl by [he clue
dale as per nsscsslnent initde by (he persons tiliug the statement.
(3) Wticrc 110 such sratemenl is filed and iiny prescl-ibed aulhorily
11;~s reasons to bclievc that the holding is located in marc than onc village, he
may require thc hcnd of family by issuing a noticc in the prescribed form to
file ;I stiiren~enr in respect of his holding within a period of 60 days Iron] the
dii~e OC receipt of such noticc.
(4) Irnostatement is furnished inrespectofany holding orif the
prcscrihed authorily is not satisfied that the statemen1 I'urnished is col-reel
and complele, the authoriry shall makc the assessment on the basis ol his
judgemen1 and aftcr such enquiry as it may deem tit and dctcrnlinc ttic amounr
of tax payablc and penally leviable :
Provided tha~ no assessmenr under [his scction sh;lll be made without
giving [he arfected pel-son a rcnsonable opportuniry of being heard.
(3) In n cikse rvliere the iIssessnlell1 has bccn cotnpleted, and dlc as-
scssi ng uu thori tp hiis reiis~~l 10 be1 ieve, that thcrc has bccn under-asscssmcn t
oP lax by reasons of onlission or fiiilure on the part of a pcrson to furnish a
slalement under this scctiori or to disclose lully and truly all matcrial facts,
tile assessing ;lulhority may on his own notion make a fresh assessment \vilhin
a period of four yeill-s rollowing [he ycar in which the assessnlent urns made,
alter giving the pcrson a reasonable oppol-tuniry of being hcard.
(6) The head of family shall dcposit the additional ;)mount of tax
a~~d penalty, if any, ordered LO be paid by thc prcscsi bed nuthori ty, within 30
days of the dale of intimation of the orders ofthe p~.esc~.ibed aulhoriry failing
which the amount of dcfault shall be subject to penalties as provided undcr
section 6 and the period of default shill1 be counted Crom the expiry of 30
days of the dale of intimation of such orders.
1 I. ( I ) An appc:~l shell 1 ic against original unle~. passed under [his Acr to
such authority as may bc p~scl-i bed, irmi~de within 30 days fro111 rl~c dntc or such
orcler :
Providcd that no such ;~ppeal shall be e~~terraincd by the said aurhori ty
unlzss he is siitisfied tha: the amount of tar; asscsscd or thc penalty lcvied
has been paid. The tlecision of thc said authority shall, subject ro the orrler-of
tht: Tri bunill. be final.
(2) 111 disposing an appeal under sub-section (1) rhc apyellnrc au-
thori~y may confirm. sel aside or modify the ordcr.
12. ( I ) Tl~e State Government may, by nolil'ication in OKicinl Grrzcttc, nibunal.
cotlstitute ;I Tribunal lo be called the T1-ipu1.a Land Tax Tribl~~lill. Tllc Tribu-
nal shall co~isist or such il~e~nbers as [he State Govcrnmcnt may dccm fit LO
appoin~ :
PI-o\lidcd that thcl-c may he more ~hnn one Tribunal for different areas
of thc S tatc of Tripurn.
(2) The qu;~liricntion, cnrlditions ol scl-vicc, tenure of a ~nemt~er of
the Tribunal, [he prnoce(lure for thc ti~ncrio~~ilig of n Tribunal shnll be such as
may be pinescinibed.
13. (1 ) Any pcrsoll ;~g_~rievcd by iui ol.dei7 passed on appcal undcr scc- lo
lion 11 may appcnl to [llc Tribunal witl~il~ 60 days of the date of co~n~nunicn- nibunal.
tion of [he order.
(2) The Tribunal nlay aclmit [he appcal altcr the expiri~tion of 60
dit~s if satisfied [hat loin reasons beyond [tic COII~I-01 of appe1l;unL or for any
orlicl- sufficient cause it could not be filcd within time.
(3) The Tribunal magr after giving on nppellanl an opportuniry of
beiiig heard pass such orders the[-con as it thinks fil i~nd shnll communicate
srlcll oinders to 111e appellant a11d tI1c auttlol-its presuribetl under section 7.
I The prescribed authority undet- secrion 7 shnll give ekct to rhc dcci- Refund and
sions taken by the appellate authority or- [he Tribunal as Lhc casc rnny hc and scl om.
if r~ecessai-y rcf~111d the cxccss amount collec~ed providcd thar such excess
alnount m:ly be set ofl'against future lax of thc nppcIlatlt.
kenl~~fin. '11 5. Nntivithslanding anythi~lg oon~ained in section 3 of this Aci, no tax shall be
levirtl or collected in ~.cspcct of any land-holding. (i) of the Central Go\lenlmeut or
State Government nr any local nulhori~y ; or (ii) oiany institution as the S~ate
Go~~c~mrncn t may. by i~otitiuation, specify in Ihis bchal f.
Helnission. 16. The Stale Govztnmcn t may by nolilicaiio~~ in Official Gazelle remit
the tax wholly or parlly, Col- sucl11)cl-iods and ibr such cn~eguries of holdings,
ancl lur- sucll :I]-cas, as ixay be nu~ified.
Kccovery of' 17, AIf dues payable in respect of any holding undcl- this Acl shall be re-
arrmrs. coverable as an arcas of larid revenlle.
Bar orsuit in 18. No suit shall be brought in ally civil courts to sel aside ;111 modjry any
ciluilcourls. assessment madc 01- ordeihs passed undcr dlc provjsions of this Act, and no
prosecution, suit or other pinoceeclings sliatl lie against any orfilicer of the Stale
Governnle~lt far anything in good hit11 done or intcnded to be done under
this Act 01. ~l~e rules madc thereunder.
Polreriolake 19. Thc Tribunal and the prescribed authority shall, for the purpose of this
cvidenceelc. Act, havc the same puwer as are ves~ed in cunl-L undcr thc Code of Civil
Procedurc, 1908 (ACI V of 1908), when lrying n case, in I-cspecr of the
following mattcrs :-
(I) enforcing the attendance oP my person and cxrtrninins him on
oath 01- aITii-mati011 ;
(2) conlpellirlg the production of docun~ents ;
(3) issuing commission for the examination of ivttnesses ; and any
such proceedings beforc thc Tribunal or the ptcscri bcd aulhority shall be
dccn~cd ro be a " judicial proceedings" within t11c mcaning or secrions 193,
225 and section 196 ol' [he Indian Pcnal Codc, 1860 (Act XLV of 1860).
Puwcr to make 30 - . (I) The Statc Gavel-nment mity m:kc rulcs for carrying out the
rul~s. purposes of 111e Act .
(2) Without prejudice ro the generality of the foregoing power, such
rules may, in particular, prescribe-
(a) all mat ten required by this AcL LO be prcscl-ibed ;
(b) tbc classes and duties of officers appointed undcl- this Act;
(c) the procedu~.e to bc adopled for the various proceedings
under ihis Act ;
id) the manner in which rchnds shall bc made ;
(e) the fees, if any, for appeals and other martcrs ;
(1 any othcr matter necessary for giving effect to the pur-
poses of this Acr .
(3) Every rulc made by the State Government under this Act shall
be laid as soon as may be afrer it is tnade, beiorc the Legislarive Assembly
whilc it is in session for 21 total pcriod or not lass than fourtccn days which
may be comp~.ised in one session or in two or Inore successive sessions and
if, before thc expiry of the session in which il is so laid or the successive
session aforzsaid 111e Legisli~tive Assembly agt.ees in making any modiiica-
lion in thc rule or the Legislative Asscmbly ag.ees that rhe rulc should nor be
made, the rule shall thcreafler have effect only in such modificd form or be
of no effect as the case may be, so, however, that any such modificarion of
annulment shall be without prejudice to the validity of anything previously
done under that rule.
SCHEDULE
(See section 3)
FOR AGRICULTURAI, LANDS
I) For 'Nal' and 'Lunga' tupe of agricultunil land thc rale of tax pcr acre '[shall not
exceed.
'[(a) in item (i)
(i) in the second line, clle words "shall be" the worcls "shall nor, exceed"
shall be substirutcd,
(ii) in colu~nns relating 10 "Area of land" and "Ratc of tax", for the exisling
enuics against serial No, a) the following entrics shall respectively be
substituted, namely -
"Holding upto 3 acres -
(1) outside the limics of a municipality
or noiified arcs ......... Nil.
(3) within the liit~irs of a municipality
or no tfied area ........ 2 of the proti ts of Agriculture.
(h) Holdings above 3 and uptn 5 acres. 4% of the profits of ;igriculture.
(c) Holdings above 5 and upto IO acres. 6% or chc profits or agriculture.
Id) Holdings above 10 and upto 15 acres. 8% of [he profits of agriculture.
(e) Holdings abovc 15 acres. 12% of the profits oi agriculrure.
2) for lands falling in classifications other than chose of Nal and lunga, by whatever
name called, the rate of rax shall not cxceed 1/3rd of the rate leviable for the relevant
categories of holding.
w
2%
type
i)
ii)
a)
2
[
]
Area of land Rate of tax
Nil
______________________________________________________
[ ]3
3. Substituted by ibid.
FOR NON-AGRICULTURAI, LANDS TAX SHALI, BE LEVIED ON THE
MARKET VALUE OF LANDS ON THE FOL1,OWING SCALE
2) FOR MUNICIPAL AND NOTFIED AREAS
Area of land Rate of tax
(a) Holdingsupto t/lOrhofnnncrc.
(b) Holdings above IllOth of an acre and
upto 115th of an acrc.
(c) Holdings above 115th and upto $ acre. -4%
-
(d) Holdings above$ acre and upto I acre. .6% -
(c) Holdings abovc 1 acre. .8%
3) FOR .4REAS OTHER THAN MUNICIPAL AND NOTIFIED AREAS
(a) Holdings upro I/Stti or a11 acre. .01%
(b) Holdings above l13rt1 or a11 acre and
lipto 4 acrc. -
(c) I-loIdings above acre and uplo lacre. -
(d) Holdingshcyond 1 acre.
.8%
i)
ii)
LIST OF AMENDMENTS
1. The T1.ipu1.n Land Tax (Amendment) Act, 1980, w.c.f. 1 .4.1980.
2. The Triplira Land XIX ( Sccond Amcndmenl) Acl, 198 1, w.e.i. 7.1 1.198 1.