/' ,
I
THE ASS~-1 ~~AND REVENUE RE- ASSE$MENT ACT, 1936
(ASSAM ACT VIII OF 1936)
(As amended upto date )
An
Act
to rogu~ate re-assessment of Land Revenue in
Assam
Whereas it is expedient that the
process of revising the assessment of
the land revenue in Assam should be
brought under close r r egulation by
statute :
It is hereby enacted as follows : -
CHAPTER I
Preliminary
1 . (1) This Act may be callGd the Ass-
am Land Revenue Re - assessment Act, 1936 .
(2) It extends to those areas in the
1 State of Assam in which section 29 of
the Assam Land and Revenue Regulation,
1886 (hereinafter r eferred to as the
Regulation) is, or may be , in force and
in such areas the provisions of the
Regulation shall be subject to the pro-
visions of this Act .
(3) It shall come into force at once
Preamble
Short
title .
Extent
1 Substituted for the words "Province" by the .Adap-
tation of Laws and Order, 1950.
‘1:
THE ASSAM LAND REVENUE m-ASSESSNEENT ACT, 1936
(ASSAM ACT VIII OF 1936)
(As amended upto date )
An
Act
to regulate r-e-assessment of Land Revenue in
Assam
Whereas it is cxpmjient that the Preamble
process of revising the assessment of
the land revenue in Assam should be
brought under closer regulation by
statute :
It is hereby enacted as follows :-
CHAPTER 1
Preliminary
1. (1) This ACt may be called the 1155- Short
am Land Revenue. Re-assessment Act, 1936. title.
(2) It extends to those areas in the Extent
1 State of Assam in which section 29 of
the Assam land and Revenue Regulation,
1886 (hereinafter referred to as the
Regulation) is, or may be, in force and
in such areas the provisions of the
Regulation shall be subject to the pro—
visions of this Act.
(3) It shall come into force at once
4..-.7
R
1 Substituted for the words "Province" by the Adap-
tation of Laws and OrQLr, 1950.
- 2 -
Provided that anythin which had
already bLen done under the Regulation
(or the rules made under the Regulation ),
but; for the doing of which this Act
pre: scrib(.d new conditions or a new pro -
cedure , sha1J be deemLd to have been
done in ac::::ordance with the provisions
of this Act~
2. In thls Act, unless a different Definitions
intention appears from the subject
or context, -
(i) the t~rms defined in t he
Regulation and not defined
in t his Act, shall have the
same meanings as in t he
Regulation .
(ii)" village" means, subject to "Villagt.
(fil)
any general or special orders
of the 1 Sta t e Government,
the Area surveyEd and r ecor-
ded in any survey .made by or
under the authority of the
Go~rnment as a dist:nct and
separate village;
"established village" means a
village whe re in the opinion
of the 1 State Gover nment;
(a) the cultivated fields and
homesteads are pe r manent ,
and
(b) the area of waste land, se -
ttled and assessed as waste
or aYailable for se ttlemen-t
is inconsiderable .
"Establish-
ed village "
1 Substituted for the word "Province " by the Adapta-
tion Laws Order 1950.
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Provided that anythin which had.
already be en done under the Regulation
(or the rules made under the REgulation ),
but for the doing of which this Act
prescribed new conditions or a new pro—
cedure, shall be deemed to have been
done in accordance with the provisions
of this Act.
2. In this Act, unless a different Definitions
intention appears from the subject
or context, -
(i) the terms defined in the
Regulation and not defined
in this Act, shall have the
same meanings as in the
Regulation.
(ii)"village" means, subject to "Village
any general or special orders
of the _1_ State Government,
the Area surveyed and recor-
ded in any survey made by or
under the authority of the
Government as a distinct and
separate village; ‘
(iii) “established vill e" means a "Establish—
village where in t 6 Opinion ed village"
of the 1_ State Government;
(a) the cultivated fields and
homesteads are permanent,
and
(b) the area of waste land, se-
ttled and assessed as waste ,
or available for settlement
is inconsiderable.
1_ Snbstitutcd for the word "Province" by the Adapta-
tion Laws Order 1950.
•
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(1v) "ir.lmature village" means a
villag~ which is not an e st-
ablished village .
"Immature
village".
(v) "asse ssment group" means a
group of villages or e states
wich are included by the sett-
lement Officer, subje ct to
"Asse ssment
gr oup" .
rule , in one se t of prpposals
for assc ssment;
(vi) "prescribed" means pre scribed
by rule s under this Act;
"Pre scribed"
(v.11) "rule" means a rule made under
this Act;
"Rule"
(v:tli)" settlement" with re:fe r ence t o
c:.ny local area or class of est-
a t l s means a special pperation
carri ed out in purruance of a
notification under section 18
"Set tlement"
of t he Regulation f or the re-
vision of t he land r evenue de-
mand of that local area or class
of e sta tes;
(ix) "major se ttleme nt" means a sett-
l ement of any local area or
class of es t ates extending oVt; r
not l oss than 20 square miles;
(x) "last se t tlement 11 with r ef e r en-
ce to any local area or class
of esta tes means the last gen-
eral r evision of the land reve -
nue dewand of that area or class
of es t a tes whethe r carried out
in pursuance of a notification
unde r sec tion 18 of the Regula-
tion or not ;
"Maj or
se ttlement"
" Last set-
tlement".
—3_
(1v) “immature village" means a. "Immature
village which is not an est- village".
ablished village .
(v) "assessment group" means a "Assessment
group of villages or estates group‘ .
wich are included by the Sttt- ,
lement Officer, subject to
rule, in one set of prpposals
for assessment;
(vi) "prescribed“ means prescribed "Prescribed"
by rules under this Act;
(vii) "rule" means a rule made under "Rule"
this Act;
(viii)"settlement“ with reference to "Settlement"
any local area or class of est—
ates means a. special pperation
carried out in purrusnce or a
notification under section 18
of the Regulation for the re~
vision of the land revenue de-
mand of that local area or class
of estates;
(ix) “major settlement" means a sett- "Major
lement of any local area or sattlement"
class of estates extending over
not less than 20 square miles;
(x) "last settlement" with refercn- "Last set—
ce to any local area or class tlement".
of estates means the last gen-
eral revision of the land reve-
nue demand of that area or class
of estates whether carried out
in pursuance of a notification
under section 18 of the Regula-
tion or not;
, .4‘-»~’ .-
*
1
I
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* (xi) 11 town land" means any land "Town land"
within an area declared or
deemed to be a ounicipality
or notified area under the
A~sam Munici pal Ac t, 1923 (Assam
Act I of 1923) and any othe r
:?and w!'lich the 1 State Gover -
rllllent may declar e under t he
Assrun land f.U1d Revenue Regula -
tion 1886 (Regulation I of
1886) or under provisions of
t his Act, to be town land;
(xll) "special cultiva tion" means "Special cul-
cultivation which invol ve s tivation".
either owing to the nature of'
the crop or owing to the pro-
cc ss of cultivation a much
l arger expGndi ture of capit al
pv r acre than is incurred by
most of the cultivators in tre
1 State.
3. (1) The State Gove rnmen] may at any
time by notification, signify its int-
ention to declare any specified area
which is not already town l and t o r ~
town land f or the purpose of this Act .
Declaration
of any spe -
cified area
as t own land .
(2) A copy of the notification unde r
sub-section ( 1 ) shall be published in
such place s within the arE: a concerned
and e lsewhere as t he State Government
may by general or S'O€cial order dire ct .
(3) Any person aff ected by the pro-
posed doclaration may, within six weeks
from the date of publicati on of the
Vide As~am Act XIV of 1957.
I
Substitut~d for the worM. "Province" by Adaptation
of Laws and Order , 1950.
,
4+- .V ‘:~' s
* (xi) "town land“ means any land “Town land"
within an area declared or
deemed to be a municipality -
or notified area under the
Assam Municipal Act, 1923 (Assam
Act I of 1923) and any other A
land which the 1 State Gover- ‘
mnent may declare under the
Assam land and Revenue Ragula—
tion 1886 (Regulation I of
18863 or under provisions of
this Act, to be town land;
(xii) "special cultivation" means "Special cul-
cultivation which involves tivation".
either owing to the nature of
the crop or owing to the pro—
ce 35 of cultivation a much
larger expenditure of capital
per acre than is incurred by
most of the cultivators in th:
1 State.
3. (1) The State Government may at any Declaration
time by notification, signify its int- of any spe-
ention to declare any specified area cified arc-a
which is not already town land to Te as town land.
town land for the purpose of this Act.
(2) A copy of the notification under
sub—section (1) shall be published in '
such plact 5 within the area concerned
and elsewhere as the State Government
may by general or special order direct.
(3) Any person affected by the pro-
poscd declaration may within six weeks "3
from the date of publication of the
Vide Asram ACt XIV of 1957.
1 Substituted for the worn "Province" by Adaptation
of Laws and Order, 1950.
..
... _
-5-
notification, submit any objGction in
writing to the 1 State Government
through t he Deputy Canmissione r and
the 1 State Government shall t ake
t his- objection into consideration.
(4) After considering all the
objection re ceived under sub-section
(3), t he Sua~8 Government may, by no-
tification, de~lare the area or any
par·t ther eof to be town land for the
purpose of this Act .
4. Nothing in this Act shall apply
to ·t;he settlement of land ove r which
no pe rson ha~ the right of a propri-
e tor or se ttlement -holder.
5. Notwit hstanding anything, cont-
ained in sec tion 18 of the Regula-
tions th~ notification mentioned
the r 0in shall be issued in the case
of eve ry major se ttleoent and of
every settlem€nt of town land not
included in a major se ttlement .
6 . (1) Befor e i s suing any r.otifi -
cation of settlement under section
18 of the Regulation for any l ocal
ar ea or class of estates, the State
Government shall require fr om an
officer appointed for the purpose a
forecas t report . The r eport shall
explain the main f actors justifying a
revision of t he as se ssment and shall
Bar to appli -
cation of Act
t;o certain
land.
Issue of
fic;ition
o:-i.j or and
wn land se 1i -
lerren-t .
Forecast
report .
i:11fiicate the probable financial #' #'results of
e stateJ , as a wbole, and also , as far the settlement
as can be f ore seen, of each part of local area
tht r eof which is distinct in characte r . or class of
The report shall be published in the
Gazette at least three months befor e
the issue of the notification of
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notification, submit any objection in
writing to the 1 State Government
through the Deputy Commissioner and
the 1_ State Government shall take
this objection into consideration.
(1+) After considering all the
ob (action received under sub—section
(3 , the State Government may, by no-
tification, declare the area. or any
part thereof to be town land for the
purpose of this Act.
in Nothing in this Act shall apply Baz- to appli-
to the settlement of land over which cation of Act
no person has the right of a propri— to certain
etor or settlement—holder. land.
5‘ Notwithstandin anyt , cont— Issue of ti-
ained in section 1 of the g'ula- fication
tions the notification mentioned major and —
therein shall be issued in the case wn land set -
of every m'aj or settlement and of lenen—t.
every settlement of town land not
included in a major settlement.
6. (1) Before issuing any notifi- Fomcast
cation of settlement under section report.
18 of the Regulation for any local
area or class of estates, the State
Government shall require from an
officer appointed for the purpoae a
forecast report. The report shall
explain the main factors justifying a
revision of the assessment and shall
inflicate the probable financial/9’ 5’ results of
estates, as a whole, and also, as far the settlement
as can be foreseen, of each part Of local area
thereof which is distinct in character. or class of
The report shall be published in the
Gazette at least three months before
the issue of the notification of
I
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settleaent and along with the report
thert shall be nublishcd a notice
sp€ cifying a da:'.;c on or after which :t
is propo3cd t o issue the notification
and t he State Governmnn t shall consi-
der nny obiectibn or suggE.stion with
respect Go the proposE.d notif'ication
the.t may be r eceiYE:d before the date
so specified from any person likely
to be affected thereby.
(2) If the local are a to be se t tled
is not less than a subdivision of a
district or if the cla ss of e sta tes
to be so ttled e xtends over more than
one subdivision, the officer appointed
f or the preparation of the fore cast r e -
port shall be an office r not below the
rank of Extra Assistant Commissione r
and he shall be reli eved of all othe r
duties f or such period as the State
Government may judge t o be necessary
for the pr ope r preparation of the r eport .
CHAPTER II
RE - .ASSESSMENT OF LAND NOT ·BEING TOWN LAND
7 . The provisions of this part shall
apply to the settlement of any local
area or class of e state s not being
t own lru:id, and in applying them, town
l and shall be l Lft out of account.
8~ In t he framing of general propo-
sals of r e - as so ssment for each assess-
ment group , the Sett l ement Office r
shall have r E.gard t o the change s which
have ofcurred in the locality since
the fixing of the existing assessment,
mor e particularly in r e spect of -
Bar t o appli-
ca tion of
provisions
of Part II to
town land .
General pro-
posals of rE. -
assessment.
.. ....,
—6- i
settlement and along with the report
there shall be nublished a notice
specifying a date on or after which :I:
is proposed to issue the notification
and the State Government shall consi—
der any objection or suggestion with
respect to the proposed notification
that may be received before the date
so specified from any person likely
to be affectcd thereby.
(2) If the local area to be settled
is not less than a subdivision of a
district or if the class of estates
to be settled extends over more than
one subdivision, the officer appointed
for the preparation of the forecast re-
port shall be an officer not below the
rank of Extra Assistant Commissioner
and he shall be relieved of all other
duties for such period as the State
Government may judge to be necessary
for the proper preparation of the report.
CHAPTER II
REE—ASSESSMENT OF LAND NOT BEING TOWN LAND
7. The provisions of this part shall Bar to appli—
apply to the settlement of any local cation of
area or class of estates not being provisions
town land and in applying them, town of Part II to
land shall be left out of account. town land.
8. In the framing of general propo- General pro-
sals of re—assessment for each assess- posals of re-
ment group, the Settlement Officer assessment,
shall have regard to the changes which
have oécurred in the locality since
the fixing of the existing assessment,
more particularly in respect of -
. ...__
,
...
(i)
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the economic condition of those
who live mainly by agriculture,
(ii ) t he value of agricultural pro-
duce ,
Ciii) the cost of production, and
(iv) th~ letting and selling value
cf l anJo
9~ (1) S~bject to t he provisions of
section 25, in the determination of the
amotn1t of the assessment proper for each
estate the villages and the fields shall
be c~assified and a fair rate per bigha
shall be fixed for each class of land
in each class of village :
Provided that land settled or used
for special cultivation may be assessed
at a fair all-round rate per bigha.
(2) In classifying the villages
within each assessment group for the
purpose of determining how the revised
assessment of the group should be dist -
ributed amongst them, the Settlement
Officer shall have regard to their exi -
sting assessment and to their relative
advantages and disadvantages more par -
ticularly in respect of -
(i) the fertility of the soil,
(ii) the economic condition of
those who live mainly by
agriculture ,
Detailed
assessme -
nt of
estates .
... (iii) facilities of communication, acce ssi'bll:t ty to markets ,
and liability to damage by
natural causes or frcrn wild
animals .
(3) In classifying the fields the
Settlement Officer shall have regard to
-7-
(i) the economic condition of those
who live mainly by agriculture,
(11) the value of agricultural pro-
dune,
(iii) the cost of production, and
(iv) the letting and selling value
cf lani.
9. (1) Subject to the provisions of
section 25, in the determination of the
amount of the assessment proper for each
estate the villages and the fields shall
be classified and a fair rate per bigha
shall be fixed for each class of land
in each class of village :
Provided that land settled or used
for special cultivation may be assessed
at a fair all—round rate per bigha.
(2) In classifying the villages
within each assessment group for the
purpose of determining howthe revised
assessment of the group should be dist-
ributed amongst them, the Settlement
Officer shall have regard to their exi-
sting aseessment and to their relative
advantages and disadvantages more par-
ticularly in r8spect of -
(i) the fertility of the soil,
(ii) the economic condition of
those who live mainly by
agriculture,
(iii) facilities of communication,
accessibility to markets,
and liability todamage by
natural causes or from wild
animals .
(3) In classifying the fields the
Settlement Officer shall have regard to
Detailed
assessme—
nt of
estates.
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the ca:npara tive value of the land for
the purposes of agr iculture .
100 The land r evenue of an estate
shall not be liabl e to enhancement on
the ground of drainage works, irrigatie
on works, :r .::;::...1.ilat' improvements eff -
ec t ed since i;be la3t settlement at the
expensesJunder ~im or of any agency
other than Governmemt or a local Auth -
ority, except Village Authoritjes und-
er tbe Assam Rural Self-Government Act .
11 . (1) The total r evenue assess-
ed on an assessment group shall not
exceed 1 O per cent of the gross pro-
duce of the group as dete rmi ned by t he
Settlement Office r .
(2) The incidence of the
revenue , that is to say , the total
r evenue assessed divided by the tot al
settled area on which it is asse ssed,
shall not e xceed the incidence of t he
revenue immediately before the se t t -
l ement by more than * 30 per cent in
the case of the enire area or class of
es' ate s notified for settlement or by
more than *50 per cent in the case of
any village , which was an established
village at t he last settlement.
Bar to enh-
ancement on
account of
improve men ts .
Limitation
of demand .
Limita t:i.
of enhanc..
ment .
*Provided that for the purpose of
applying this sub- section, any land which,
- - - - - - - -- - - - - - - - - - - -
*Vide Assam A~ t XIV of 19)7.
# of the Settlement -bolder or of any person
holding
"'I--
-8-
the comparative value of the land for
the purposes of agriculture.
10. The. land revenue of an estate
shall not be Liable to enhancement on
the ground of drainage works, irrigatia
on works, or similar improvements eff—
ected since the 1 st settlement at the
expenseslunder him or' of any ‘agency
other than Government or a local Auth—
ority, except Village Authorities und-
er the Assam Rural Self-Government Act.
11. (1) The total revenue assess-
ed on an assessment group shall not
exceed 10 per cent of the gross pro-
duce of the group as determined by the
Settlement Officer.
(2) The incidence of the
revenue, that is to say the total
revenue assessed divided by the total
settled area on which it is assessed,
shall not exceed the incidence of the
revenue immediately before the sett-
lement by more than *30 per cent in
the case of the shire area or class of
es'ates notified for settlement or by
more than *50 per cent in the case of
any village, which was an established
village at the last settlement.
*Provide‘d that for the purpose of
Bar to enh—
ancement on
account of
improvements .
Limitation
of demand .
Limitati
of enhanc
ment .
applying this sub—section, any land which,
*Vide Assam Act XIV of 1957.
I of the Settlement—holder or of any person
holding
- 9-
in t he opinion of the State Government
had, i mmediately before the settlement
been held on· concessional t Erms or
settled or used for special cultivation
or any villages which were immature a t
the time 0~ :~e last se ttlement , shall
b e left o..it of account , and the limi-
tations ment1o:ied in sub-section (2)
shall not apply to such lands .
12 . (1) If the tonal r evenue ass -
e ssed under this part on all the e sta-
t e s held by the same owne r or set of
co-owners within any *village e xceeds
the forme r revenue on the same area
and the revenue as thus enhanced e ni-
ceds ~e*15 then subject as her e inaf-
t e r provided,
(a)
(b)
in any case in which the
enhancement exceeds 25 per
cent but does not exceed
100 per cent of the old
revenue , it shall be eff-
ected gradually by quin-
quennial increm~nts each
not exceeding 25 per cent
of the old revenue;
in any case in which the
enhahcement exceeds 100
per cent of the old reve -
nue the case shall be r e -
f e rred to the 1State Gov-
ernment for orders .
(2) When the old r evenue is
less than Ps .*15 and the enhanced r eve -
nue exceeds ~ . *15 the old revenue shall
* Vide Assam Act XIV of 1957.
Graduated
enhanceme -
nt .
1 Substituted for the word ' Provincial' by Adaption
Laws Or der, 1950.
-9-
in the opinion of the State Government
had, immediately before the settlement
been held on" concessional terms or
settled. or used for special cultivation
or any villages which were immature at
the time 9:“ the last settlement, shall
he left out of account, and the 11mi-
tations mentioned in sub—section (2)
shall not apply to such lands.
12. (1) If the total revenue ass— Graduated
esged under this part on all the esta— enhanceme—
tes held by the same owner or set of nt.
co—owners within any *village exceeds
the former revenue on the same area
and the revenue as thus enhanced exa-
ceds Fs.*15 then subject as hereinaf- '
ter provided,
(a) in any case in which the
enhancement exceeds 25 per
cent but does not exceed
100 per cent of the old
revenue, it shall be eff— “
ected gradually by quinv
quennial increments each
not exceeding 25 per cent
of the old revenue;
(1:) in any case in which the
enhancement exceeds 100
per cent of the old reve-
nue the case shall be re-
ferred to the lstate Gov-
ernment. for orders.
(2) When the old revenue is
less than Fs.*15’ and the enhanced reve—
nue exceeds Rs.*1‘5 the old revenue shall
* Vide Assam Act XIX? of 1937.
l Substituted for the word 'Provincial‘ by Adaption
Laws Order, 1950.
..
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be taken to be ~~*15 for the purpose of
applyil).g sub- section (1) .
(J) It shall be the duty of
the Settlement Officer, at the time of
offerj_ng settlement, to endeavour to
give effc;ct to ·i;ne concession mentioned
in sub -seclio~ (1) , and in case of ommi-
ssion, it shall be opened to the settle -
ment-holder to aprly for it to the Sett -
lement Officer within one year of the
offer of settlement.
*Provided that the concession men-
tioned in the sub- section (1 ) above
shall not be available for any land
which, in the opinion of the State Gov-
ernment had, immediately b8fore the
settlement, been held on concessional
terms or settled or used for special
cultivation.
13 . The term for which the land
revenue is assessed shall not be less
than 30 years, provided -
Term of ass -
essment .
(1) that the State Government
may fix a shorte:" term for villages whi-
ch arc immature , or which,
having been immature at the
last settlement , were ass -
igned a shorter term than
the re st of the assessment
group in which they were
i:.1cluded, and
(ii)tnat the offer of settle -
ment of any land which i s
assessed as used f or agri -
* Vide Assam Act XIV of 1957 •
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be taken to be Rs.*15 for the purpose of
applying sub—section (1).
(3) It shall be the duty of
the Settlement Officer, at the time of
offering settlement, to endeavour to
give effect to the concession mentioned
in sub—section (1), and in case of' unmi-
ssion, it shall be opened to the settle—
ment-holder to apnly for it to the Sett—
lement Officer within one year of the
offer of settlement.
*Provided that the concession men—
tioned in the sub-section (1) above
shall not be available for any land
which, in the opinion of the State Gov—
ernment had, immediately before the
settlement, been held on concessional
terms or settled or used for special
cultivation.
9.,-
13. The term for which the land Term of ass—
revenue is assessed shall not be less essment.
than 30 years, provided -—
(1) that the State Government
may fix a shorter term for villages whi-
ch are immature, or which,
having been immature at the
last settlement, were ass—
igned a shorter term than
the rest of the assessment
group in which they were
included, and
(ii) that the offer of settle—
ment of any land which is
assessed as used for agri-
* Vide Assam Act XIV of 1957.
a
_11 -
-cultural purposes may cont-
ain a condition that if the
land is used for commercial
or industrial purposes *or
if the soil of any estate
has permanently improved
or deterioratrd through
causes beyond the control
of the settlement holder
the assessment may be revi-
sed in the prescribed mann-
er before the expiration
of the term of the lease .
* (tij) that, if, after the expiry
of every fifteen years, tl'la
average level of ·prices of
Agricultu:ral produce for
the last fifteen years has,
in the opinion of the State
Government changed by more
than 25 per cent fr om the
avGrage price level of the
period of fifteen years
preceding the last fifteen
years, t hen the assessment
may be reYised at any time
after the expiration of the
last fifteen years by incre-
asing or reducing the asse-
ssment accordzilng ~c as the
prices aise or fall, in the
manner set out below : -
..
Changes in prices
(a) .}:.pto 25 per cent
(b) Above 25 per cent
Changes in Land revenue
•1 Nil.
3& pe .. u r cenu.
- - ~ ~~~~~~~~~- -~~~~~~~~~~~~
* Vide Assam Act XIV of 1957.
- -
-11-
-cu1tura1 purposes may cont-
ain a condition that if the
land is used for commercial
or industrial purpOSes *or
if the soil of any estate
has permanently 111113er
or deteriorated through ‘
causes beyond the control
of the settlement holder
the assessment may be revi-
sed in the prescribed mann—
er before the expiration
of the term of the lease.
*(111) that, if, after the expiry
of every fifteen years, the
average level of ‘prices of
Agricultural produce for
the last fifteen years has,
in the opinion of the State
Government changed by more
than 25 per cent from the
average price level of the
period of fifteen years
preceding the last fifteen
years, then the assessment
may be revised at any time
after the expiration of the
last fifteen years by incre—
asing or reducing the esse-
ssment according to as the
prices else or fall, in the
manner set out below :-
Changes in prices Changes in Land revenue
(:1) finto 25 per cent .1 N11.
(b) have 25 per cent 3g per cent.
* Vida Assam Act XIV of 1957.
(c)
-1 2 -
and but not above 31t
per cent .
Above 31t per cent
but not above 37t per
64 per cent.
cen·i:; ,
:~1 98 per cent .
(d) !~~~ ~~l ~~ g~g~ . but
(c) Above 43-:f per cent "2 1 t 1 2 per cen •
CHAPTER III
RE - ASSESSMENT OF TOltlN LAND
14. The provisions of this Part
shall apply only to town land under
se ttlement,
. t:
~l1.10
15. Town land shall be divided
the following main classes : -
(a) agricultural land (:L11 -
cluding agri~ultural
1·.:: sidancc s),
(b) residential sites,
(c ) ::r adc s:::. te s.
Applications
of provisions
cf Part III
to town land.
Division of
town land in-
to classes .
The Settlement Officer may make as
many sub - classes under each main class
as he considers necessary,
16. The r ate s of r evenue for ag - Rate s of re -
ri~ultural 1lkand ~ihnll not 8:x.ceed by mor -venue for
re i;han 7t per cen-i;, the r ates fixed agricultural
for similar land in the highest rated land.
adjoining vi llage.
! 7. The r a t es of reYenue fixad
f o:c la.nd se ttJ.ed with a righ r. of r ene -
,,ral and classed as resident:i.al sites
shall not e xceed 25 per cent cf the
an.1 .1 al value of the site s •
Rates of r e -
venue for
land classed
as residenti-
a: si t es .
..
.12..
and but not above 31-},
per cent. 1
(c) Above 31-} per cent 6.; per cent.
but not above 374;- per ceng.
((1) Above [2% geer cent but 93pm- cent.
above r cent.
(c) Above 1+3}. per cent 12% per cent.
CHAPTER III
BE—ASSESSMENT OF TOWN LAND
1‘+. The provisions of this Part Applications
shall apply only to town land under of provisions
settlement, of Part III
to town land.
15. Town land shall be divided Division of
into the following main classes :- town land in—
l
(a) agricultural land (in- “o classes.
eluding agricultural
re sidenrc s) ,
(b) residential sites,
(c) trade sites.
The Settlement Officer may make as
many sub—classes under each main class
as he considers necessary“
16. The rates of reVenue for ag- Rates of re—
ricultural Rand shall not exceed by nor—vanue for
re than 7% Per cent, the rates _ixed agricultural
for similar land in the highest rated land.
adjoining Village.
17. The rates of revenue fixed Rates of re-
for land settled with a right of rene- venue for
w 1. and classed as residential sites land classed
shall not exceed 25 per cent of the as residenti-
al value of" the sites. al‘sites.
. ,.-
-1 3-
18 . The rates of reve nue for land Rates of re -
settled with a right of renewal and "1e:-iue :fis::: 0~1
classed as trade sites shall not exceed land classed
50 per cent of the annual value of the as trade sit -
sites . e s.
19c The rates of revenue for Rates of r e -
land settled without a right of renewal venue for
for a period not exceeding three years temporar y
shall not exceed the full annual value settled land.
of the sites.
Explanation : - For the purposes of
se ctions 17 , 18 and 19 the annual value ,
shall mean the gross annual rent at
'.vhich land may be reasonably e:x.-pected
to let and shall be determined. where -
ever possible , frcm recent records of
sales and leases relating to lands 0£
a sirniJ.ar de script ion and wi th sj_rnilar
ad-vantages in tbe vi~ini VJ •
20 . (1) The provisions of section
12 shall apply to agriculDJ~al land.
(2) If the total revenue ass -
o~sed on all tne r esid8ntial ;;ites
hcli by the sa:ns owne~' or set cf co·-
cv:ners within a tovm excecC::.u the 1 or-
mer revanue on the sarne area and the II
er::1ancement shall be effected g:-ndually
by trj ~nnia.1 i ncrements each not excee -
dtng 25 per cent of thc tot c:~l e nhe.nceme: t
>'<:Provided that; in 0-'1Y case in which
the en~ancer1en-c exceeds 400 pe r cent of
the: old r evenue, the case shall be refe -
3"red. to t he State Govern::nent for orders ..
Graduated
enhancement
of revenue
on agricul 'ti-...l
ural land
and re sid.e -
nM.al sites.
II revenue as thus enhanced exceeds
RsQ 15, then the
.13-
18. The rates of revenue for land Rates of re—
settled with a right of renewal and venue £52 on
classed as trade sites shall not exceed land classeu
50 per cent of the annual value of the
as trade sit—
sites. 4 es.
19. The rates of revenue for Rates of re-
land settled without a right of renewal venue for
for a period not exceeding three years
shall not exceed the full annual value
of the sites.
Explanation :- For the purposes of
sections 17,18 and 19 the annual value,
shall mean the gross annual rent at
which land may be reasonably expected
to let and shall be determined, where-
ever possible, from recent records of
sales and leases relating to lands of
a similar description and with similar
advantages in the vicinity.
20. (.1) The provisions of section
12 shall apply to agricultural land.
(2) If the total revenue ass-
essed on all the residential :rites
heli by the same owner or set- cf co—
mmers within a tovm exceeds 1; for-
mer revenue on the same area and the fi/
enhancement shall be effected gradually
by triennial increments each not excee—
temporary
se ttled land.
Graduated
enhancement
of revenue
on agriculta
ural land
and re side—
ntial sites.
ding 25 per cent of the total enhancemen t :
“Provided that in any case in which
the enhancement exceeds 14-00 per cent of
the old revenue, the case shall be refe—
rred to the State Government for orders.
. flrevenue as thus enhanced exceeds
55. 15, then the
- 14-
(i) When the old revenue is less
thah ~ . *15 and the enhanced revenue
exceeds~ . *15 the old revenue s~all be
taken to be ~ . *1 5 for the purpose of
applying sub-section (2) .
21. F Jr l<....rid settled with a right
of renewal the t e rm for which revenue
is assessed shall be not less than 30
years :
Pr ovided that for r easons. to be re-
co:cC.ed the term of set tlement may be for
a shor ·te r pe riod :
Provided also tnat the lease which is
issued for such land may provide that
the revenue may be re-assessed before
t11e expiry of the term of tbe lec-.se if
ii:; appears to the Denuty Commissioner
that (a) a5ricultural la!1d has been con-
"l"te:rted into a re sidentiaJ. site or a trade
sitP or ~,· ice-versa or (b) a resjdential
site has been ~c...,v-er·ced in:o a t::-ade
.1t te or vice -ver~a~
CEA?~R rl
GENE:=lAL
Term of
a f- se s sme n t .
22. E:xcept as ot}.(;·:wi se prarid.ed.
3
trus P:::.rt; ~Jhall i:!T'ply -l;o the ssttle-
menc cf a~iy local ar'32. or class cf
es~a.te ~;, whether compr::.::;ing town land
01'." not ..
23 o (1) The class if :Liiation of every
?teld or site shall, if so required by
Appltca t j.o::..
of provisi···
ons of Part
IV to sett l e -
ment of cer-
tain class
of land,
·~be se t:tlemen-b holder~ be de ciC.ed after Clas sifica-
: )C;c>.l inquir y by an o:'ficer n0t below t ion of J.and .
tr.e :rank of Assistant Se :;t2-ement Officer .
- - - ....... _.,.. - - - - - - - - - - - - - - - - - - - ~ --
~ Vica Assam Act XIV of 1957 .
7"
_1‘+_
(Q) When the old revenue is less
thah Rs. 15 and the enhanced revenue
exceeds Rs. *15 the old revenue shall be
taken to be Rs. *15 for the purpose of
applying sub—section (2).
21 . Far lend settled with a right Term of
‘ of renewal the term for which revenue assessment.
'é is assessed shall be not less than 30
years '
as...
Provided that for reasons. to be re—
corded the term of settlement may be for
a shorter period t
Provided also that the lease which is
issued for such land may provide that
the re venue may be rE-assessed before
the expiry of the term of the lease if
apgears to the Deputy Commissioner
.at ta) agricultural land has been con-
ve ted into a residential site or a trade
or vice-verse or (b) a residential
has been converted. into a trade
te or vice—verse. '
CHASSIS)" I7
GENERAL
22., Except as oi-herwise provided, Application
this kart shall apply “0 the s- utle— of provis1~~
me J: of any local area or class of ons of Part
estates, whether comprising town land IV to settle—
or- not, ment of cer-
tain class
23.] (1) The classification of every of land.
field or site shall, if so required by .
e settlement holder, be decided after Classifica—
' ,l inquiry by an officer not below tion of land.
c rank of Assistant Settlement Officer.
2‘ Vide Assam ACt XIVv of 19:77-
I
-15-
(2) The settlement -holder may ,
within thirty days of any decision under
su1:-·section (1 ) , arpeal to the Settle-
me1t Offic~r , or to any Additional Sett-
lmdmt Officer that may be appointed
by tile State 1 Government for the pur -
p~e of this section, who shall decide
Ue correc~ class if ica·~ion ti'~er local
i~qr .. iry . The order of 7ihe s~ ttlement
0.'ficer or .Addi tionn.l Sat tle:ne nt Off i -
C3r sha.11 subject to the provisions of
@ction 151 of the Regulation, oe final .
(3) Notwithstanding anything con- VII of
tained in the Court - fees Act, 1870, there 1870.
shall be payable on ar..y petition of app·-
e~: p~esented under sub-se~tion (2) a
court - fee calculated at the rate of one
rupee for each fie ld or site =-~eluded
the~·eL, su::>iect to a maximum o~~ IL~20 :.:i
res-.:.,ect of field or sites ~iti.1atc d in the
s.::i:n'3 i.rillage, the petition~r bein~ en~i-
·~J..t::d , if ·i;he apre al is su;!ce ssful, to the
refur..d of the fee in propo=tion to his
success .
~4 . (1) '!':.1e Set:le~ent Cff:..~er shall Rate renor!;
eni"ood.y hi~ proposals for 9ad1 assessment of ~he Se-
g.cc-~:'J in a i~a-:e report as ~1ea:rlJ' a~ may
"Ls in the 1'!'8 3crib\Jd f c·ra and sha:._
. :.u·b:-:lilJ the report to the "' Director of
la: •i Ra corc':.3.
':tlems nt
Oi't'icer •
(2) Si..lb;ec"G ~o r:il;:;, the (Director-
of J.,and RecordsJ* sh~ll ut.«bj .:..sh the T"enort
ai-:.C.! c::.f ter consider:...ng ai:y o'l1j ection; ·
·Lllai: mF~J be rece;:.•reO., .:..d::. .:ef'~er such .1:urthe r
... _ ·- ...
:'~
-.. - - - -- ·- - ·- - -· ... - -- - - - - - - - - - ·-
!..'1_0sti t·Jtec for the w')r(i. "Provir.cial11 oy
D. L.R, is oubstitu ·~ei: for Commi_ssicner o~
D:;...,isicn vide No. . . .
‘
lg,
\
f"
.1 5-
(2) The settlement—holder may,
within thirty days of any decision under.
suhsection (1), appeal to the Settle—
mext Officer, or to any Additional Sett—
lextmt Officer that may be appointed
by the State 1 Government for the pur—
pcse of this section, who shall decide
tle correct classification after local
izquiry. The order of the Settlement
Officer or Additional Settlement Offi—
cer shall subject to the provisions of
section 151 of the Regulation; be final.
(3) Notwithstanding anything con— VII of
tained in the Court—fees Act, 1870, there 1870.
shall be payable on any petition of app~
ea: presented under sub—section (2) a
court—fee calculated at the rate of one
rupee for each field or site included
therein subject to a maximum of £2.20 :1
eat of field or sites situated in the
village, the petitioner being enti—
a ', if the apyeal is smioessful, to the
refund of the fee in proportion to his
success. ‘
21+. (1) She Settlement Officer shall Rate re or’s
emboiy his proposals for each assessment of the 9—'
group in a rate report as nearly as may ttlement
Le in the prescribed form and shall Officer.
an nit the report to the * Director of
.1 Records.
_ (2) Subiect to rule, the (Director
of hand Records$* shall yah'lish the report
and flter considering or objections
that may be received, can. after such further
Substituted for the ward "Provincial“ by
0.14.31. is substituted for Commissioner of
Division vide No. . ..
-16-
inquiry, if any as he may deem necessary,
submit the r~port with his recommenda -
tions for the orders of the Statel Gov-
ernment 9
25. Notwithstanid..tlng anything cor:-
tained in this Act, where land origina-
lly settled as land is used as fishery,
the revenue thereon, instead of being
assessed on the basis of a rate per
bigh~, may be assessed according to
the annual value of the fishery.
CHAPTER V
SUPPLEi-1ENTAL
Assessoenc c'!:
r eve nue on
land used as
fishery.
-1.:26 The State Government may sub-
.j ec: to the condition of previous
pu'":::>lication, make rules for :,he pur·-
pose of carryi.ng out the provisions
of this Act.
Power of State
Goverrnnen t to
make rules.
' ...
*
f-ubsti tu ted f u:r. chB ·,;o ... ~v. 1 Prov lncia.111 by
Adap.:-a.tion Laws G...-C.er, 15)7.
'l ide .Assam .Act XIV of I 95 l .
JL/! XII 7€.
...
-16-
inquiry if any as he may deem necessary, ‘
submit hhe report with his recommenda— '
tions for the orders of the Stat-.91 Gov— 1
eminent.
25. Notwithstanidmng anything con Asses smen'c‘cf
tained in this Act, where lam origina— revenue on
11y settled as land is us ed as fishery, land used
the revenue therEOn, instead of being fishery.
assessed on the basis of a rate per
bigha, may be assessed according to
the annual value of the fishery.
CHAP'JER V
SUPPLEME NTAL
*26 The 8“ ate Government may sub— Power of State \
ject- to the condition of pre « Government to
puolication, make rules for make rules.
pose of carry m‘w out the provisions
of this Act.
_3 Substituted for ‘c-h: mud ‘Provincial" by
Adap‘iation Laws Crasr,1}57,
* Vida Assam ACt XIV of 195/.
JL/1. 132. 7(1