The Tripura Tribal Inhabitants (House Tax) Act, 1965

THETRIPURATRIBALIrwABITANTS(HOUSETAX)
: eotBu, 1965.
'B;fl No. 7 of 1965. [t)-2. b Cj
kt."'" J
;rMLjk-)l.-
6S.,
t amendand consolidate the law relating to House
otax payable by the tribal inhabitants in the
Union Territory of Tripura.
BE it .enacted by the Legislative Assembly of
Tripurain the Sixteenth Year of the Republic of
Indiaas follows :-
1. (1) This Act may be called the Tripura
TribalInhabitants (House Tax) Act, 1965.
(2) It shall come into force on such date
asthe Administrator may, by notification in the
OfficialGazette, appoint.
2. In this Act, unless the context otherwise
.requires.e-.
(a) "Administrator" means the Administra-
tor ofthe Union Territory of Tripura,
(b) "Collector" means the Collector appoin-
tedunder section 4 of the Tripura Land Revenue
andLand Reforms Act, 1960 and includes any
?ther.officer empowered by the Administrator to
exerClseand perform the powers and functions of
theCollectorunder this Act-,
nion
hout
sion
.ket,
iove
this
Cc)"family" means, in relation to a
pe~W, the wife or husband 'of such person, his
~li~~ren,grandchildren,. parent.s and ~rothers,
~ Ibnthe case of a JOlUt Hmdu family, any
em er of such family;
kn (d) "House Tax" means the tax commonly
in.ht~as "Gharchuktikar" payable by the tribal
a Itants for practising jhum,
, .-1--
Bi!l"~(1. 7 of 196t'.•
Short title and
commencernen t.
t
['I
Definitions.
43 of 1960.

,
i''II
I
I
I
I,I
11
III
II
43 of 1960
Charge of
House tax.
2
4. (1) Th(
list or assess
liableto pay
suchform: c
ticulars with
prescribed.
. (2) W
pared. und
sballgive pt
wherethe li:
.andevery a.
any land 0:
agent authi
liberty to ir
. therefrom f
(e) "Jhum" means the mode of shift'
cultivation without the use of plough;
(f) "Official Gazette" means the Tripun
Gazette; .
(g) "person under disability" shall have t~
meaning assigned to. it in the Tripura Laa
Revenue and Land Reforms Act, 1960;
(h) "prescribed" means prescribed by Tul
made under this Act;
(i) "tribal inhabitants" means the tribes"
tribal communities, or parts of, or groups witll
tribes or tribal communities specified in Par
of the Schedule to the Constitution (Scheati
Tribes) (Union Territories) Order, 1951;
(j) "year" means the agricultural'
commencing on such date as the Administr
may, in the case of any specified area,~ by DO
cation in the Official Gazette, appoint.
(3) 'rt
any object
period of 0
noticeTefer.
made in the
therefrom,
3. (1) Subject to the other provisioris of
Act, there shall be charged for every year H
tax at the rate of rupees three per annum on
family for taking part in jhum cultivation of
at any time, during the year.
(2) The House tax shall be payable by
head of the family, not being a person
disability, at such times, in such instalmen~
such authorities and at such places as ma
prescribed.
(3) Where the head of the family is a1'
under disability the tax shall be payable by
other adult male member of the family,' not
a person under disability, if such other 111
has taken part in jhum cultivation of land '11
time during the year or is otherwise gal
employed.
: (4) W
. sidered and
'rules made
:'the assessm
prescribed ;
Cb)b
p

4. (1) The Collector shall cause an assessment
listor assessment lists of all lands and houses
liableto payment of House tax to. b~ prepared in
suchform and manner and contammg such par-
ticularswith respect to each family as may be
prescribed.
. (2) When any assessment list has been pre-
pared under sub-section (1), the Collector
shallgive public notice thereof and of the places
wherethe list or a copy thereof may be inspected
andevery adult member of the family 'occupying
any 'land or house included in the list and any
agent authorised by such member shall be at
libertyto inspect the list and to take extracts
therefrom free of charge.
(3) The Collector shall receive and consider
any objections which may be made within a
period of one month from the date of the public
noticereferred to in sub-section (2), to any entry
madein the assessment list or to any omission
therefrom.
. (4) When all objections have been con- I·-sideredand disposed of in accordance with the
. rulesmade in this behalf, the Collector shall cause
,'theassessment list to be finally published in the
,prescribedmanner.
; of shifting
h·,
the Tripura
1a11 havethe
ripura Land
)60;
.ibed byrules
the tribesor
roups within
i in Part ill
n (Scheduled.
)51;
ultural Y,
Administrat
~a,~by no
lint.
3 95
Assessment list.
. (5) The entries in the assessment list as
~~l1y published shall be accepted as conclusive .
''f''~:dencefor the purpose of assessing the House
~ under this Act.
'5rth . (1).The Collector may at any time, amend Amendment of
e assessment list- Assessment list.
ers (a) by inserting therein the names of any
on Whose name ought to be inserted;
~--._.b) y l.nserting therein any land or house
prevIOusly omitted . or,

4
(c) by striking out the name of any person
not liable for the payment of House taX.
(2) Before making any amendment under
su b-section (1), the Collector shall give to any
person affected by the amendment notice, oha!
less than one month, that he proposes to make-j,
amendment and consider any objections whieD"
may be made by such person.
(a) t
t
v
I
Recovery of 6. (l) When House tax is levied ona farriliyHouse tax.
under this Act, the amount due for any year 0
assessment from the family shall be due join: (d)
I and severally from all adult male members of 1h
I,:
family who, at any time during the year, tOQ
{3)part in the jhum cultivation of land or wer
otherwise gainfully employed. laidas se
I' Assembl;r (2) Any arrear of House tax shall be recove of not ]!:
rable as an arrear of land revenue under 1h comprise
43 of 19110. provisions contained in Chapter VII of the Tripu successiv
Land Revenue and Land Reforms Act, 1960. :session.
~aforesai(
7. (1) The House tax payable in respect of-an therule
Exemption.
land or house under this Act shall cease to -be.s therule
payble if the family occupying such land or hcu modifiec
abandons the jhum cultivation of that land '0 be; so,
annulm.abandons that house. :ofanytl
(2) So long as House tax is payable un~this Act in respect of any land occupied b
family, such land shall not be liable to payrtJen (a::of land revenue to the Government.
Power to make 8. (1) The Administrator may, subject to t11~
rules. condition of previous publication, make rules tthe purpose of carrying out the provisions of (bAct.
(2) In particular, and without prejudice ~
the generality of the foregoing power,· such ru
may provide for-
(b) 1
(c) 1
]

! ~~n:.Person
heel e tax
.menr Und. erwve to any
ouc-, of not
t.omake the
.tion , which
on a family
any year of
due jOintly
nbers of the
year, took
ind or were
11be recovs
~ under the
'the Tripur
t, 1960.
spect of any
ease to be so
ind or house
hat land or
yable unde
ccupied bya
to payment
5 96
(a) (Le time and mode of payment of House
12.- under this Act and the authorities to
whom payment of House tax is to be
made;
(b) the manner of assessment of house tax;
(c) the form of the assessment list and the
particulars it should contain, .the prepa-
ration of such assessment list and Its
revision;
(d) any other matter that may be, or has to
be prescribed.
(3) Every rule made under this Act shall be
laidas soon as may be after it is made before the
Assemblywhile it is in session for a total period
of not less than fourteen days which may be
comprised in one session or in two or more
successivesessions and if before the expiry of the
sessionin which it is so laid or the sessions
aforesaidthe Assembly makes any modification in
therule or decides that the rule shall not be made,
therule shall thereafter have effect only in such
modifiedform or be of no effect, as tIle- case may
be; so, however, that any such modification or
annulmentshall be without prejudice to the validity
ofanything previously done under that rule.
9. (1) The following laws are hereby repealed :-
(a) The Parbatya Projaganer Gharchukti
Kar Sambandhiya Ain (Act relating to
the house tax payable by the Hill tribes)
(Act IV of 1329 T.E.) ; .
Repeal and
Savings.
(b) the order of the former ruler of Tripura
dated 16. 12. 1347 T. E. relating to the
levy of an additional tax of rupees four
for the. area situated on the top of the
Dambur Hill.

(2) Notwithstanding the provision') of su~
section (1), any order, rule, assessment, measUre
ment or notice made or issued under any of th~
laws referred-to in sub-section (1) shall continue
in force and bet deemed to have been madeOr
issued under the-p'rovisions of this Act unless and
until it is superseded by any order, rule
assessment, measurement or notice made or issu~
under the said provisions, and any sum payab~ ,
by way of House under any law referred toin
sub-section (1) shall be recovered under this Act1
12.
13.
TH
3.
'" 4.
5.
6.
7.
8.
9.
14
1.5

‹ Prev All Tripura acts Next ›