. ..,,,, )(_\ l I • The 29th May 1~3 No.L.20/53/17.-1The following Act of the Assam Legislative Assembly, which received the assent of the Governor of Assam, is hereby published for general information.
(Received the assent of the Governor on the 26th May 1953) Preamble.
Short title, extent and commence· ment.
Definitions.
ASSAM ACT XIII OF 1953 THE ASSAM BETTERMENT FEE AND MOORING TAX (DIBRUGARH) ACT, l~.,23 (Passed by the Assembly) · [Published in the Assam Gazette, dated 3rd June 1953] An Act for the levy of betlermentfee·and mooring tax in Dibrugarh Subdivision - WHEREAS it is necessary to levy a betterment fee and piooring tax in Dibrugarh Subdivision ;
It is hereby enacted as follows:-
1. (1) This Act may be called the Assam Betterment fee and Mooring Tax (Dibrugarh) Act, 1953.
(2) It shall extend to the Dibrugarh Subdivision of the Lakhimpur District.
(3) It shall come into force on such date as the State Government may, by notification in the official Gazette, appoint.
2. In this Act, unless there is anything repugnant in the subject or conte~t,-
(a) "Collector" means the Deputy Commissioner, the Additional Deputy Commissioner, Lakhimpur District or such other officer empowered by the State Government to carry out the functions of the said Deputy Commissioner ; _
(b) "fee" means the betterment fee ; · .
(c) "prescribed" means prescribed by rules framed under this Act ; ·
(d) "property" means only immovable property ;
(e) "revetment" means the stone revetment constructed or to be constructed along the river Brahmaputra in the Levy of betterment fee, 2 Dibrugarh Subdivision for the protection of the town and its neighbourhood from erosion by the river.
3. The State Government shall levv a betterment fee in so much areas of the Dibrug11rh Suhdivision as may be specified under · section 4. The betterment fee shall be levied and collected .in the manner hereinafter provided in this Act.
Division into 4. For the purpose of ascertaining the fee thM should differ en t be levied at different rates consistent with the proximity of belts. any property to the revetment, so much of the areas of the Dibruglrh Subdivision as are determined by the Govern· ment to have been benefited by the revetment shall be divide:! into four different parallel belts, and the boundaries of each of the belts shall be notified in the official Gazette.
These four belts shall be graded as A, B, C and D, belt A being nearest to the revetment and the other belts follow• ing it in their alphabetical order.
Rate of an- 5. (1) For a period not exceeding twenty years from nual fees. the commencement o this Acf, every person owling pro-.
perty within auy of the belts aforesaid, shall in respect of his property be liable to pay the fee which shall be levied annually at the rates specified in the Schedule.
(2) The valuation of any property i~ areas within any of the belts shall be determined by the Collecto:.
(3) The Collector shall publish annually a list of the persons liable to pay the fee in the different belts in such manner as may be prescribed and subject to appeal to the State Government in the prescribed manner, such assess ment shall be final and conclusively binding on the vwners of property so listed.
Exemptions. 6. The following buildings and lands shall be exempt from the levv of any fee: -
(a) b~i!dings a~d lands set apart for public worship either actually so used or U.>ed for no other purpose ;
( b) burials and burial grounds.
Fee as - 7. The fee levied on any property shall be the first charge on charge on it after land revenue, if any.
the property.
Instalment. 8. The fee shall be payable by instalment one or more and in such manner as may be prescribed ..
Occurrence 9. If after the levy of the fee and publication of the of change to list mentioned in sectioa 5( 3) any change to any property any prope~- a: • • I . h h l d 1· . ty, auectmg its va uat10n occurs w et er JY emo 1t10n, con· struction or reconstruction of any building or otherwise, the owner thereof shall give notice of such change to the Collec tor within the prescribed time an<l the Collector shall revise fee which will become payable accordingly from the next financial year.
., \ - };'ee in case J 0. (1) In the case of any transfer of any property of transfer. either in part or in whole, both the transferor and the transferee sh<.11 be liaL]e for arrears if any accrued upto the date of transfer.
(2) In the event of any transfer of property in part, the liability for payinent of the fee "shall be apportioned by the Collector in accordance with the shate of each of the different owners.
Collector's J J. (1) For the purpose of ascertaining the valuation P0 1 w 1 ;r t 0 of ahy property, the Collector may by notice, in the presca 1or par- - ticulars. cribed manner, call upon any owner or owners of property to furnish him with such particulars about any property as he may require and every owner shall on such notice be bound to comply with it and make a full returh to the best of his know l<"dge or belief. ·
(2) For the purpose aforesaid, the Collector or his authorised agent may enter, inspect, survey and measure any building or land after giving the owner thereof twenty four hours' notice in writing.
Mooring tax 12. Any o'wner of a steamer or flat, by himself or acting through his agent, mooring at any place on the river within 400 yds. of the revetment opposite the 8ame, shall be liable to pay a mooring tax at such rate as specified in the Schedule Arr an g e- 13. The State Government may make such arragements In 1~ nt~ 8 for as it thinks fit for the collection of fees and taxes payable co ec wn. under this Act.
Arrears reali· 14. A 11 arrears of fees and taxes shall be. realisable as sable as arrears of land revenue and the procedure laid down in the lirr~ars of Assam Land and Revenue Regulation, 1886 shall be Regulation c~~e. rev- followed for the _purpose of such realisation. I of 1886, Power to 15. (1) The State Government may make rules for make rults carrying out the purposes of the Act.
(2) In particular, and without prejudice to the genera lity of the foregoing provision, such rules may provide .for (i; the manner of publishing the list of persons liable to pay fee ;
(ii) the manner of filing any appeal agaimt assess , ment;
(iii) the number of instalment or ihstalments and the time and the manner in which the fee shall
(iv)
(v) be paid ;
the manner of coliection of fee ;
the time within which any notice about any change in any property shall be given ;
(v{) the manner of giving any notice about transfer of any property ; ·
(vii) the manner of giving any notice calling fot particulars about any property ;
fviii) the manner of fixing the rate of mooring taJQ and its collection, Belt A Belt B Belt c BeltD 4
SCHEDULE [Section 5 (1)] Not exceeding 5 per cent. of the value of the property realisable in annual instalme_nts over the period as fixed under sub-section (1) of section 5.
Not exceeding 4 per cent. of the . value of the property realisable in annual instalments over the period as fixed under sub-section (1) of section 5.
Not exceeding 3 per cent. of the value of the property realisable in annual instalments over the period as fixed under sub-section ( 1) of section 5.
Not exceeding 2 per cent. of the value of the property realisable in annual instalments over the period as fixed under sub-section (1) of section 5.
(Section 12) Daily-Re.I for 100 tons or part of it of the capacity of the steamer or the flat.
S. K. -DUTTA, Secy. to the Govt. of Assam, Leg. & Judl. Deptt.
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