THETRIPURA TRIBAL IrwABITANTS (HOUSE TAX)
: eotB u, 1965. 'B;fl No. 7 of 1965. [t) - 2. b Cj kt."'" J
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t amend and consolidate the law relating to House o tax 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 as the 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
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Cc) "family" means, in relation to a pe~W, the wife or husband 'of such person, his ~li~~ren,grandchildren,. parent.s and ~rothers, ~ Ibn the 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,
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Bi!l" ~(1. 7 of 196t' .•
Short title and
commencernen t.
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'I Definitions. 43 of 1960.
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43 of 1960 Charge of House tax.
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4. (1) Th( list or assess liable to pay such form: c ticulars with prescribed.
. (2) W
pared. und sball give pt where the li:
.and every 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
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4. (1) The Collector shall cause an assessment list or assessment lists of all lands and houses liable to payment of House tax to. b~ prepared in suchform and manner and contammg such par- ticulars with 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 and every adult member of the family 'occupying any 'land or house included in the list and any agent authorised by such member shall be at liberty to 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 ha ve the
ripura Land
)60;
.ibed by rules
the tribes or
roups within
i in Part ill
n (Scheduled.
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ultural Y,
Administrat
~a,~by no
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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.
'5 rth . (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 ,
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(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
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Recovery of
6. (l) When House tax is levied ona farriliy House tax.
under this Act, the amount due for any year 0 assessment from the family shall be due join: (d) I andseverallyfromalladultmalemembersof1h
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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 theruleExemption. 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 rulest the purpose of carrying out the provisions of (b Act.
(2) In particular, and without prejudice ~ the generality of the foregoing power,· such ru may provide for-
(b) 1
(c) 1
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!~~n:. Person heel e tax .menr Und . er wve to any ouc-, of not t.o make 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
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(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 session in 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 annulment shall 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 made Or 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 Act
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