The Tripura Land Tax Act. 1978

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I
IUBIISEED IN TI''
EXTRAORDINAR] ISSUE
A!d.ta, Tuevld! APtil24 1979 A D
vaisakhal l90l S E'
(io\'lln\11lt\l olf TRtPtin.l
L,!\\'DI]PAR'f\IE)iT
\, f - lu l\\\ .Luic Lr" I \o ' 
11
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'| 'l1l"' l' 'l'l' \ 'mrJ
,.,.,r,,, ,, ..r, ' I l'l v'-l' l::'
and i\ h.r.bl pnblishod Id gou[l inlornrtton'
Tti,ttd.-Act r!o. , al 107e.
THE TRIPURA I,AND TTX NC'I. 1978.
AN
ACT
1l thh ]\clmnt hc crll(1l Lh. lrjl)nu
l-rn(l TN ,\cl. 1178.
2l Il rxlonds 1,) \'h'lr ,)l tlro Sttrlo ol
ril) It slhLl ronro i,r11) lofur $illl iNnt
2. ID lhis ,\cl. nnlcss lli. coniext ol}cr
\ri* r.quircs-
ixl'rgrnnltrr. irrclu,lrs lrorlirultll.
Ll,r nisiLrg ol i d rl ('. Drrnnlnil.n,t* or s,rl(t pmrln... d.ir\
lrrning. t!tr,llI larmi,rA. rni.k
hhrrlirt. lDziir! rnd pi{ i.tllutr :
'rlri.ullrril L!n(l nn'Ns lan.l uwl
Irr lhr tn\)rns 0l r(ri.nlh,r'rnd
ir.lu(lt.lrn(1\ \lLich nrn\ h l!ing
lrlloY L,r ll,r liDo h.irtB:
'l'.nnl\'n'rts llrc ttrr'son llr. Nil.
.r hu\li (1. rs Lh. .rn' nrar l).
rnn nrnx,, .lri[Lni hnl .xci'dirx
n ri,rl n,iu.r rlxtrghlo$:
'h.ldir,j Drrnr lhr i8grr(rtr lud
o\rr(l l)\ mfnn*rs of I Lxnril\ nl
lhr sLil! .1 TriUU'r :
imrh.l \xlur' mrans r.ltro xs
rful.mnnrl uDnd tl,. friun'n
l,aNl R.r.Dtr. rnd Land nrlo.ns
\.1. llril) rDd rnlia nrr(lr lhcrr
t
l
t. Frnk hr l(uu ol kt.t on ku(ls itr th. \u1Lc al Tti\tm,
r'l i""'.,u " l -.r.,' \. ''.1, , 'ri'{"'r,'
llx. f\lLrLvrirlh IL trr rl lh. ll.J)rLli. ol In'1iI x\
Lll 'ron.rgriculluhl hnds nlatu I
Itrtrds \hioh t lol agrrcrllurl
(gl l,rsuib(aL nn,rDs 1,..$.il)ed i. llr
rdus nude uD(l.r llis -{.1;
h) 'prolits ol rg[cnllrrc nkus Lh.
l,r0llts ol rg Nllu'r rs d.l.uDnrd
.tr(l'ir lh. TrirrH Inn(l ncr.ru.
rnd I-xna ll(lin.ms .\.1. l!lr0- .n(l
!ns mrrlr U,dlrnrl.r:i) 'tillx8ri rrill l,r\. Ll,. \r.r mixr
ing N Sirur nr lhu l'rit]lr'x J,rnrl
It$(tru,r md l,rnd Ilrl.Ins .\.1.
jr '\er' Dru's th. li .Ln(irl r.irlrutirurnri ,nL th, lisl (lrJ ol .\fril
ol tlr, .rnll]r r(,Lr r,,d rDdilil on
lllr 315t itrt 0l'\l rlr ol tlr n(\tcrlln.hr J.,e .
3. i1 Str\r i,: Dllrfr\h( Lro\nlfll nr llrir
lcL rn(t \rirh rlI(.r ltr)m Lhr 1sr drt ol r!l)ril,
l!i!. tlrlro :hrll b. lilnd rn(l rot..tlal 1,r
(rcb ro{r u rnn rl ,,1 lr\ .rl,r rtod on tbc
pr)lils oi itjri(rl1ur. iD 1li. ()Lsr ot rgricnl.
lL,rl ldds ud !n lh. ntl!.t \xln{ ol llrc
hn,l ir' thc .r$ 01 Don rgri.nllrhl lx.ds. iI
rtsl,{.1 or (acl hol.ling rl rh. ui. sI{\inrd n1
Lrplanaltr,. Siz. ol r lr.lllnrg is on lh.Iirrl drt ol -\!ril ol .nch r0nr sh.ll Lri lhr
brsh lor rssessnrR lhri llx pard,lo duriDg llrat
i?) 1'r d.L.rmnrnrlt lL{: pmlits oi a8ri.ul
lLrtri o. lh. marlcL \xlu( ol'laul un{lu.Lhis
Art lho t)r)risir{rs ul th. l\-iln[{ Innd ]n\.nur rnd L.nd Rrlrrrs :\ct 11)ri0. an(l rh.. lri mrdr lh,r\'ndrr slrrLl rl)t)lu t(ris
{. Ih. nsscssult .1 Lna Datdit,, \ritt lio
mide nr thr um. ol thr lfnd 0l lamilr. l)orv.
$o. all Lh! nnrml.rs 0l lhr tamitr shnlt
rdnriD j1,i tl\ rnd n,r.rillJ rosno.ribt. lor
J
I
t
i. 1l,c td shxll Lo Drl.blc nr l\o nrtrl
nrnL!,lr's1., ]L\ct:th 'st'l t' lort]l'
'r! ' iJ. mr 1,, lLr lilh S,'rt, ml !' n, /
lhr s.( ond 1llu, llrrch rrd slull Lr d.Do\il0d
in u,. mxnn.. lo b. Dr.nTiI0d.
c \\h,x!r m.h.\ d.Jrtrlt,D prro(nt ol'
1r\ un(l{r thi\.{.t \iLhur th. rhk's!ocilni
nr s({ion i shxll b. lirbl. in addilidn tr) Ur'
l.\. r pcnrltr nt thl ]oll0\i[l Ml.\,
i ll!. rs.ssmrnl ol xnnlrl lnx D$rblt
1or d.h lloi{ling shrll !l lrtprrd rld ptrL_
lisl.n b) $rrh inlhorilt rDd in sr.h maDn(r
rs rnrr !o D..sc.iLorl
'b \rrr !rs,r 'ggrrtriil in rnl \r\ l\
,. .^..'itr.trr , t.L\ mr,l uodu rcr'.n 7.
n.( ill( Jn 1n|l !Jlr n \ilhrr lr rlij' lr!rr
rhi, n ri .t rxl,l,rihon !r {ich r\\.*mPnt li
su(h nuttro tt as mny b. Prcs.rilod aglnist
Ijrori(lcd lhal n! such rl)lilicatiim d[11
l,i ttrr!rrritrrJ 1,1 l1r.\ird.,, ,. tt In s\\ l
s \.'u\rirrl thrr ih -,'no ft . rx\ $! $eJ .r
!, dalt\ l.nt ltrn!1 nfn Ll.lrt\iiru\1rrr
""r ,, r,, \,\ Jnc.kJ r' I in l.s b,,n
I)xirl.
1.Tn 1,,.'"1 I "'l,rLr\ .l,Lll xt'r
{rl, n ru'r 1 . ! lr rn. \ 11rfl rir 'l ''i'l' rl't
. nr,li.i r;,rL.l ! .'!t, i m {Ur L,lor tlr' !1tr!
,ln' ,l r,.nIf"nt !l li\ rnn tli i{drr\ lh!r!
on $,ll lx, ..mnnni..l(l io tl'. ])cr\on coD_
I']ro\id{rl tl,rl in (r5r lllr rPl)iicrli{ is
not dcctlld .t l.rsl oni, lDnllr bdorc lhr du.
drl. ol l)rlmrnt ol lx\ snil^Llt c\l$sior lor
1l{l)osit ol tr\ shxll l). gir.n tr) llr xl)t)!icant
10 1l \\ld. r hol,lnr8 rr llcrl{d nr
rn!rr thxn on. rillrgr I slil.In0Dt nr .iisl,.ct
01 sn.l' h.l.lnrg shxll b. lilt.l (oDLtriIinJ] ir.lr
trrli.nl.h {nd nr \tr.h ,runrr N mar- |c
l)*s.rilr.d. !l jcr( il nrnlhs bclori lhr dtrc
(l.lc oi I,tn ri ,,1 Lxx. to lhr rull,rril\ pr.s'
.rjlrt,l nn,lrr qtLn,r t \itLiI rrh.! iurisdi.-
ln,, lh. rnrjr)r t)art . lh. l,ol(lnr,l i\ sitLrrt,rl
nnd !ch rnLhorilr sl,rll LrLe xl snh\.1tn.nl
Dr.c.orlin!s i,r r.stxt 1.1 \tr.h slrtr.rrt lr) llc
r\(lbion ot lh. othtr pt.s.rLbcd rnthtrili.s:
l'f!rtlLal li,11 \h.rr lltr str,'1 tl l,.lrl
nlg rs 0quxllr dni,llrt lhr il.l,rn.nt sirll br
sulmittul to Jt olr ol ll'r l).(vjib.d ruLltu
ritics ur,l.r irtirD.tnD lo l1l. .thr. p.r:oibrd
L2) lt,o h\ nr rrst)..1 .l' st.l, hoLdiDgs
shnll [. drD.s l(,d ],t llrr df,, ,lnlL rs I0r
rssos\m.nt D ,lr I)r iI,, fos.rs lilnls lhc
lll \\'lnn, D! sn.l) stil{Ni1L i\ lil(d rDd
r!I l)r'\cril|.d rnrlrorit: Irs r.Nons l. l!,lie\r
llft lir. hol{llng is ]o..l,al n) moro lbrn onli
\illqc. h. nrxr rrtri'r 1lr. lroa.l .l lrnilt l)1
issnilg r oti.r ii lh. Ir\o ilrtil lorm tl, Iil.'
r stxt{m.rl ir r.sp.ct .1 hir hol(liut \'illiIr l).ridd ol tio rllis lrrn Lhr arL. .1 rcc.i
il) 1l no strtdnort ii l Dislr.d nr is
t.ct oJ ml hokll.! o, il ltu prs ibrd ruLll,
ritl is not 5rtisli..l lhxt lli. )trl.nnrl Iu isL.d
is coD1.l l contdrl., lh. xnth.ritl'shrlL
mrln tl,. rsses$r.Dt or lhr l,rsir ol his
]!dg.D.nl nnd rft,r' Jn.h rDqlir'r rs it nrr
,l.em lil rnd dolormnn, ll,. im.uDt ol ti\
lJrt'aDle rnd pcnalty Iorirrl)1.:
{
l)ro\nLr{l lhrl ,r, rsstssmeDt rndi:r thh
rctnm s]r.ll lrr n'rd. lriLhonr girnu thrr,I.ct(rl po$on r ftrsotrxl)lr lppoftnDilr.l'
ri'l II r crsL \lr(r. ll. rssrssm!nl Ias
lx.n .otnl)lrt,rl rnd ll'r xssissirg rtrlh0ritll,.s.irnf 1,) l){li,\!. llral llcr(i l]rs |ccn
rnd.r is\rssm, rl o, Ll\ L)r i.nsons ol .mis\trr.r lrilr,. on ti{ trrrt o r IJ.ND lr) lillrislrx stiL.m,nl undrr thil !,.lirn or lo (lis.lo!,
lullr rn(l ln'llr ili mrnlifl hcLs. Llr. rsst'ssitrg
rurhorill Dil .n l,is.Nr moltrr ndle n lres,r
rssrssmcnt rrilhnu l)orlod ol lour rcarr
loll!\'in!- Lho r-'0u nr Nhi.h lh. rssrssm.nl Nas
rnrd.. rltlr i,n ing tl)r !.RD x rrHronnnl0
Opl)ortuitJ .1 1,rin8 h.rkl
inrilr-' rh ll (lrtrdsit tl,.rx nn{l t).nrltJ. il rtrt.
hr I)fs.rib..l xnlhoril\
rl( ol nriinralron.l thr
ili.d xulhoitr liilnr!
rillrin rto ih\\ .r thr (
l"rloh "r ll,t 1,,, n.'
\lri.n lhr rnnnnl !i d.lrull strxll ln nrLic.l
to p.Dnlli(,s rs lr.rnldl rnd.r sr.ttD tl r.dlhr !crio(l ol aolanlt shrLl 1)o onDnd lrom
L|c e\Dir\ ol ll0 rllrs .1 lh. dil. ol inli.rilioD
l1 1lr \l xl)|,,1 shrll Lio rganrst an\
tr.iSiiul .(l(1 t,.\{rl utr(l,r thi\ ,l{t lo sr.h
aulh.Ljll rs mrr b. fr.s.rilr{rl il mnd{ \illl
nr ll0 (11\s lrorn ln( drlr' .l surli ord.r :
Irror cd lnrt !o snrh iiJtrrl \lrll l).
, rtrrhnr.d lr rhr srnl rnrn.ritr nnloss 1,. is
siLisJild thrl th. unorrl ol tua assrssd .r
ll,( litDxllr L$n(l hr\ r'u t)rid. Th( dccisnm
ol ll'r srid rulh.rilr ihrLl s,l,j(rl ll, 1]r.
or.ft,rl rh. r\'ilJrnr lr rn,rl
2l ]lr disl,oiire rD rpp,,rt un(lrr
sr.lidr ilr LIc .ppcllnt. rutlroritl' rnar
li.m. s.t rsid. or nbdiLr llr. ordrr.
ll. l h. pmnailtrllrrlhoriil rnrl.I si.liont sh.ll {ir. r1lr.l r. ltrr rli, i\irf)s tilt.D hr ili.rttollxlr iullr.ril\ .r th. lril rxl as ! .rs(
nnr l). n..1 il !r..snrr rlUi(l thr .x..s
fmo,rnl ..ll..1irl t,r.ri{l.d lht srt rxcrss
rmoutrt mar h n I olt rlrnrrt lulrr. lx\ .t
l-. I ll!.\" ,i.,-...rrn rn1 t\
",i''1',n'''l,.iInnrl t. n. .rlld lh. l|il)u( l,nnd Tn\'1\ihnnrl. ah.'l!.iln'oxl sirtl roDsi\t or such
n.n'ln,r! n\ lhr slrl. G.rrrnncDt Dlrr d(nrllt to rl)t)oirt l
I\nnl(l lhr1 lh.! uJ l)r nxrr tnrn oD.'Irihn!xl l.r di,Irr.nl ir.rs ol'llr Slal. ot
, 12i l hr rt rLiln rlirD. ..rnliLnr$ .l!,r\ic.. t,Jnu .l x n.mb.r oI Ltr. Tril)unrl.. rlr t., -.1r. .... ,"r r4.,.r | {. I i, tr,{ n" ,.,'.1' \ n' \ l! n... r, I
1:l ll .hr rr.rr.n l(rnrcd l)r rn rnll(r.
p$s.d on rtp.il nn.lo \e.lnh t1 n;rr,t,DQllo lltr. Tri|nnal \ithin tio rht.\ ol rhr rlit. ol..mmuni^rtrr ol' th. ordcr
.. 'i' ,''.il r rn, \ ...im,r . rr,. I
..r' ..\t{'a '{, ,. 'ri,l' ., .,,iih.ru , , {'. t. , . rt,, .,.t,, t,. ,t.,,t x,lor aDr orhd nrfil.nnl ..ur,il ,oult nor h,
ll l. (l Nilhif tim.
131 Thr 'Jril)nnnl nrxr l{1lor rn nrjl l,..,t.llir'l .', r.r'ir t.,i i,.B .i1 rn..I rir. . rl', i ,r' r. 't r.,."I lll rn I J I I
..nmruni.rl. su.t .rnfrs 0 lhr NpDclhnt iDrl
Lh. x lh..itr t)..s..inrn un(l.r \..tion i
1.. \o Lar n,rll Lr l{\'irll. n)r th. tr xt
hrld l,r Llr. SLrl{ (1.\(rrmLDl .r Lh. {l,nt.rl
rr, fh! sl.rt( uu,r'nm, tt m': r! n'li
-,;,-,, (,mt,'lr, 7rr.r 1n't th rJ\ \(hrll!
.r ',rL1L\ LuL\url iriil\rrtLl trqnl' 1r'
;.,1..' h,ILnl. anI II \ rr ir"1 1'm1\
ri \lL ttrr. r,ar tL' Pr I nr in'
Itr,l.Lrarr,l,rlhi irr'hrl! l'| r nll! ''rf xrLi'.rr 0l lrnrl r11Irr'
lH \. n'iL :hrll l)r brnrShi i[ rn\ cnil
.on,ls l. s.l rinl. o[nodil] in! ^\\'s(m'ntr,.!Ll, L, ur'ldr ,'.!! 'rnil' rl li\'lntr
; "..r,hr!\ \1,.11 l, .! .' r 't 'r'\ 'lf ' ' r tll
ir.,r. c,,.,n'.t r{ 'nr r r- ir rr" rrrrti
il(,!! , 'r'1, ',li,l l, I r[ rr r: LL' 1r
", rh. rlt! nrr,l. lh(n{rnrl'r
lq Th. l,ilunxl xnd llrr l)rcs'ribed
"jrln)rl, \hall lir rlr'I'rl'A' 'l'lLLn l'l
h.L\, tl', im( !s,, |.." \' lri iri x 'nu
"rl.rlh.Cut 'l ('\rl l"' a'lrL' llrrrs il't
v oL 1t0li. Nl,.n lr.\',illg x 'l\' ir r'sln't ol
lIr loll,^\nrf n,rlll'* :
lr Lnlo'rnrrlLr.ll rnLnc 'ilf\ l\rs'n
x ',1 
L \. ' nr n{ I'rm {' '' lI nr 'rftrmr
2l ..mrllinl lh. lirluction or docu
3 is{dr,: , .'nrni'\ .n ntr rh 'r \rm'n Ltiun
,r \.,r'!L\\t\ n,L .r\ iL. Irr'nil
ind( l).1'orr ll,r 'l' l,uDrl or tb' Drcs
, rlire,l nn!horilr shill l)c d.cnn{l lo }{l
. t lL,l lL''r'l rrr Url"n llc
m.'r r1 'n \,tliotr\ lall 2:lB 'nLr \tc'
i,,llrii, rr'Ir'l' " n fxl to'r'
1860 1,\d \l.l .I 18rj0)
20. l1) Ih. Sl.te {lo\.nm.nt mr$ tniLr
rDlfs 1or .arrril,s .nl lI. I)urPos.s ol ur' Acl
t
l2! Withoul pr€judie to lhe g'n€ralilv ol
th. Iureeo,nE Do*cri such rules oav in parn_
(a) aLl Daners required bv this lci to be
lhr thc chsses anil dulics of omccrs
opti.inteJ ud.r th6 acl:
t() llLc proccllDre 1o be JJ!pL'd for l}e
\^rious prucccdinSs
(d) lhe mannd in *hich rclNds sha)l
(.) thc r.cs, if mv, for aPpcals and othcr
rlr nnr oLhe. mrtt.r nccPssary for SLving
c,Iict tu tl'e Purposts or thG {cr
l3l E\.4 rulc oxdc Ly ihr Sllie CitrLrn-
m.,,r 'ln.l,r ltus Ict shill bc lri,l 1s soon,s
mrv be alt.r ii is madc, Lcaore the Lcgislrtire
As;mbly whilc it is in scssior lo. tr totrl
tierrod;l nut l€s lhJn lourleen 'lr!\ \'hirl'
m,\ l{ cumlriscd in '{'r \Ls\jnn nr rn r$o
",. -... .,,,,.'.*". \.\srun\ ind if, Lrrur' t rc
.rnirv ol lht sct5inn Ln shrch I rs t' l'Ld
"" r1,; srn:6nr( sc\sri rlorc\1iLl rhi ]-eAis
Ltn. Assrnl,l\ rArc!\ it mikins ' r'l modi
ncru.n r,lL^ i'"laor th. LcginstLLc A*cmhlJ'
djr,cLs th.tt th' 'l! ,h' ulll n't b< rn 'tl'' tht
r;h. .l,ill th(r..rtter 1,.,rc ' llcct u" t 'tr \uLh
nrodilitd torm or br oI n. .fi€.t as lh' crse
mN bc- i. lro$.ver, th,t anl srch nodili
ri.n .r.nnutn.nt sh.ll b. $ithout rr.jxdict
b rhc ralidil) oL anything l.t!i rlv done
I
b) lloldi.cs above 3 and upto 5 a% of lhe lbnk d 4ricdlur .)
c) Holdinss aboYe 6 a.re! Md
d) Hordlogr ablw r0 and lPto
!) rrordinss 'b.re 15 mres
r) rrddiig\ up!, t/r0rhdt!i rcr
h) H.ldlns\ahow rlrorh olai rrcod upk r/5rh.r3nrrc
d Holdni\ above l/Jlh ,durtol.crc
dl Hddirss lbitl ad.a uP'o I as.
c) lrordi'{sd,ovo I !cr.
ii) [ol'idsorhs ihrD nunr.rP
d HordrDs upb vnhofm arc
b) HordrDgsabor !/nh or i n,crt sd lpto I rrc
o Hordi4! ahov.1 acrc.i'd DPto, a&
d) Hordnss b.Yond I rc
.t%
.6%
I
%
SCHEDULE
(See stion 3)
rOR AGRICULTURAL LANDS,
i) For 'Nif srd Luogr' rvp. ol asdcultr.l lad the $c ol t4* p'r erc
ii, ao!llndsrallinsincrlsiicarionrorhd rha. rho* ol N'l 3nd Luns''
fbx sball b' ]/rrd or th' ht LYisbG ror
FOR NON-ACRICULTURAL LAN
IITARKE-T VALUE OF LANDS ON THE FOILOWING S'^IX:
d{ o, rne Pronb o1 asricultuE.
39; or th. lmna or rsri.ulturc.
12% or th. Prolitl or acri.ulr!rc.
J, K, BEA'I".I.CII1RJYA
S.crct{ry t,' lh. Gorl, oi Tripura.

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