. ~ ·.
A-?1( [--!- ~ 3~ Regh1tored No.A ..... 12 ~ ... · ..
J +.
tnrw · THE ASSAM GAZETTE B XTRAORDINAR Y .. "'"" -.m ftrfw PUBi.JaBED .BY AUTHORITY 'lt 89 ,. .. 'l~• GCJF•~,· 25 tif, 1990, 4 tQ, 1912 (llf•) No .. 8' Dltpu, PrUay, 25th May, H!JO, 4tla J1ai•t•a, 1'12 cs. E.)
----~~~~=============-=============- OOVBRNMENT OF ASSAM ORDERS BY ~HE OOVERNOR LEGISLATIVE DEPARTMENT f LEGISLATIVE BRANCH NOTIFIOATION The 25th May 1990 No·LGL.169/89/60·-Tho following Act of the Assam Legislative Assembly which received the assent of the Governor ia hereby published for general information .
....
I 538 .THE ASSAM GAZETTE. EXTRAORDiNARY, MAY 25, 1990 ASSAM ACT No. XII OF 1990 (Received the assent of the Governor on 23rd May, 1990.)
THE ASSAM TAXATION ( ON SPECIFIED LANDS) ACT, 1990 An Act to provide for imposition of a tax on specified land.
Preamble. Whereas it is necessary to make an addition to the revenues or Assam ~nd, for that purpose, it is expedient to impose a taii: on certain categories of land and to provide for matter• connected therewith.
It is hereby enacted in the Forty-first Year of the Rcpubli<:
of Indi• as follows :- e~e~~ ~~~ 1 . (ld) TLhisdA)ctA may 19 h 90 e called the Assam Taxation (On commence• Specific an s ct, .
m•nt .
l2) It shall extend to the whole of Alisam.
(3) It shall be deemed; to have come into force on the fiat day of J~~uary, 1990. . . ~' Definitio~. :. ~ :. In this Act, ualess the contnt otherwise requlre1~- ;.,_,, r·'1 .. ~ '""
(a) "annual productivicy'• in respect of any specified land means the productivity of 1uch land determiried In accordance with section 4;
(b) "Commissioner'' ~cans the Commisaioner appointed under sub-section (1) of aection lS;
(c) .. green tea leaves" .. means the plucked and unproecsaed green leaves of the plant, Camellia · Sinensi1 (L) 0 Kuntze;
(d) ''owner·• in relation to any coal mine or tea e1tatc · . · · m:eans ~ny per~on . who is the hnmed_iat~ pro1>.ri.e~Qr - tJte[e()(or - ~ '. · ~ -· of any part thereof · and Includes, with reference to a coal mine or tea estate the possession of which or part whereof has been tran1ferred by lease. mortgage or othcrwi1e, the perten to whom possession i1 10 transferred 10 long 11 hia rigbe to poasession subsists or, as the case may be, a liquidator, receiver•• agent or any other pcnon in charge of a coal mine or tel'. e1tate I I
(e) ''person" meani and includt1- > . ·r · ·; , ,, .·
(i) ·an individual; 1 · · .(ii) · a Hindu undivided -or · joint ·family;
r ... · " ' j - ._ -. i -j ;
-{iii) a company; ;• • ~ ... -; • r "\ . ~ (iv) ' a' firm;
tm ~ 0-AZETrE. EXTRAORDIWARY, MAY 25, 1990 ·539
(v) an a11ociation of persons or body of individual1 whether incorporated or not;
(vi) a department of any Go,ernment;
(vii) a local authority; and (•iii) enry a.rtificial juridi¥al persoa, :not (ailing within any of the preceding sub-clauses;
(f) "prescribed" means preacribed by rules made under thia Act;
(1) "section" means a .section of this Act;
(h) ••specified land" means-
(i) any land used or intended to be used for growing tea and for purposes ancillary thereto or any part ofauch land, ia this Act referred to as "tea estate", or
(ii) any land held . for the purpose of obtaining or extracting coal or any part of such land, in this Act referred to as "eoal mine''; ' .
(i) "State'' means the State or Aasam;
(j) "State Government" means the GovcrD!llent of Assam;
(k) "tea" means the plant Cammellia Sinensis (L) 0 Kuntze;
(l) .,tax" mea~s the tax due or levied under section 3~ Levy or 3. (1) Notwith1tanrJing an)'thlng contained in any other Tax law for the time being in force and subject to the provisions of this Act a tax shall be levied and collected annually on . and rrctn the commencement of this A:::t in resrect. of all · ~ pccified lands in the SJatc cm the annual productivity of · such Jand.
(2) J\otwithste11ding anyrhing contained in sub-section
(t) and subject to sub-sections (3 J and (4) no tax shall be ·. levied ·under sub-section (I) in respect of a tea estate for an}' year during which the · total area ef · specified land owned or held by the owner and used for intc:nded to be used by him during that year for growing tea and for purposes endllary ·thereto doea not cueed thirty Bighas.
, (3) Tbe exemption under sub-sec cion (2) shall be ad mtasible for a period of five l cars- · ·
(a) from the ftrat day of January, 1990 in case of .
an owner who waa engaged in growilig .tea at the commencement of this Act ; and 540 THE ASSAM GAZETTE. EXTRAORDINARY; MAY 2>, 1990
(b) in any other case for a period of fivo 7ean· from the date of commoncomeat of production of greom tea leaves b1 tho owner.
Bxplanatloa. -Fer the purpose• of clause (b) productfoa of arcen tea leaves by an owner shall be deemed to havo commenced on tho date from which green tea leaves are plucktd for the purpo10 of processing either by himself or by any otbcr penon.
(4) A Hindu on.divided or joint family or firm 1ball he eligible fllr tho exemption undu sab-rection (2) only if the aggregate area of all specified lands owned or hold by each member of the family or firm and uaed ~r Intended to be used jointly by the said family or ftrm for growing tea and purposes ancillar1 thereto does not exceed thirt1 Bfghas.
Determina- 4, The annual productivity of any land· in respect of any tion of annu• le•r shall be determined by aggregating:- al produc• ti.ity~ (i) in case of a tea estate, tile quantity in Kilorgrammes of green tea leave• produ~od in tho tea estate during the lear, and Rate or ...
(ii) in case of a coal mine, . the quantity in Metrb Tonnes of coal extracted or obtained from such mino during the yenr ;
and after deductin3 therefrom &ucb quantity of green tea leaves or, as the case may be-, <oal as 11 required to be deducted by virtue of any provi· 1ion of this Act or rules thereunder : ·
Provided that in determining t'to anaual produo&ivity of any land under this 1ectiun a fraction of Kilogramme or as tho case may be, Metric Tonne shall be ignored. ·
5. The rate of th1 tax under section 3 1bal1 be as follows:- . .
(i) in case of a tea estate, fifty paise ror every Kilo· gramme of the annual producti-Yity of the tea estate; and
(ii) in case of a coal mine, . one bun':lred r1pces for every Metric Tonne of the annual producth·ity of the coal mine, w~: tob" 6. Tho ta.x in respect of any s,ecified land shall be paici paid and by the owner tbertof in such manner (including payment in manner oft advance) for 111ch period and by such dato as may be paymen. "b d . prescri c .
a.egbtratfon 7, Evtry owner shall get ·bimself registered with such owner. authority and in such manner as may be prt1crlb1d.
_3HE ASSAM GAZETTE, EXTRAORDINARY. MAY.25, 1990 541 Return of 8. · Every owner sball file a return sb owing the a•ouo t tu. of tax payabJe bJ him in auch form, for such period, by auoh date: and to, such authority as may be preacribed.
A11uament of tax.
9. The tax aball be assessed by such authority and In auch manner as may be prescribed and; If tho return furnished under section a 11 not accepted, the owaer 1ball be given a rc11onable opportunity of bciog t card before making such a11es1ment. · A~1!9•i, 10. Appeal, revision, review and reference, as the case revmon ete. may tie, from an ordtr CJf assessmclit or other orders rdatlng to tile tax shall lie to such authority and in such . manrer . as may be prescribed.
R.eco•ery 11. Recovery of any tax or penalty assessed under the !r~ar;rund Act or refund of any amount of tax .found after aucasment · to have been paid in excrss, shall be made fn . the manner · prtscribed.
Penaltyfor 1!. (1) H any owner defaults in payment of any tax 0:;;:Y 1 z:.11 t asseued •ndcr section 9 he sba11 . ho liable to pay by way esaed. of pen!llty in additioQ to the tax a&1e11cd an amount not excctding tile amount of tax aaseucd and recraining uni: aid.
(2) The penalty under sub-s~ctio.a (1) may be levied by such authority aad In 1uch manner as may be prescribed.
' . ~· E1planation:-:-An owner shall le deemtd to be in default for the purpores Qf this section .if tc fails to pay. the tax asseised Of &DJ part thtreof by tbe prescribed date.
. :-· . r Oflene•s J3. If ·any owner faJls without . reasonable cause to · get bim1elf regl1tcred under . section 7 or In any way evades or atteqipta. t~ evade payJlleDt of ta:i .. payabJo- by .him under thia Act, be shall, on conviction before &· Maaistrate and in addition to any tax or penalty _. er boJb that may be due from him, be punishable with simple imprisonment .for a term wbicb may estend to ono year. or with One of on..:
thousand rupees or with a furtber Inc which may extend to cne hundred rupees for every day durina whicb aucb offence continoca after first coavlction :
PrQ.vidcd thlt _no Court shall ' take · . cogniza~~e of an eff'ence puniaha'-le under thia section c1cept with the prc-.iou1 1anctfon of the prescribed authority .and n• Court inferJor to tba~ of a Magistrate of the first cla11 1hall try such offcnce.
CompOatt!on 14. (1) Subject ~o aucb condition1 a1 maybe prescribed, of otfHce1. the preacribed authoritJ may, either before or aftc_r inatitulion of criminal proceeding• uder this Act •cccpt from tJae person who baa , committed or la reasonably suspected of having comQJitted an offence under this Act or the rules made thero uadcr, b7 way -.9f composition of such offence- ..
(a) where the offence -eousiats or evaden or attempted ,evaJlon of tax, in addition to " the ; tax, a 1um •f -money n.ot exc1edin1 double ~e ameunt of the tax ; and (b} in any other CISO a sum Of money not· 8XCOC!dint one thousand rupee• in addition te t•e tax.
(2 1 Oo paym.ent of the sum as may . be determined by tho prescribed authority undc1 aub-1ectio11 (1). no mth1r proceedin11s shall be taken against the per1oa · concerned ·ta respect of tbe same _, of.fence.
Taxing and · :
other autho.. 15. (1) The State Government may, for oarrJlng out the ritlea. purpose• of this Act, appoint a Commluioau and such other persona to assist him aa it thinka fit.
(2) The · persons appointed uuder sub-sectioa (I) shall exercise such powers and perform such duties and functions aa may be prescribed.
(3) The Commissioner shall exercise jurisdiction through· out the State and persons appointed under sub-stction (l) to assist him -1hall exercise their powers within such areas or, as the case may l>e. in · respect of such persons or 1uch ca1es aa the Commissioner may specify by . notificati6n made in this t ehalf. · ( 4) All persona appointed under sub.section (1) shall be deemed to be public servants within the meaning of sec· " t ioo 21 of the Indian Penal Code ( X!LV of 1~60 ).
Deligati•n 16. The powers. functions and duties of the Commis• of powen . sioner under this Act or the rules made thereunder' may he delegated by him by notification · to any person appointed under sub-section (1) of section 15 to assist him. · Power to 17. (1) ;J'he· State Government may, by notification In make r ule•. the otlicial Gazette. make rules for securias ·payment of the tax and generally for the purpose of carrying iato effect the provisions of this Act.
(2) Without prejudice to the generalitJ of the foregofn1 powers •Uch rules may provide for all or an1 of the matten which may be or are rcquirei to be prescribed.
(3) In making ruf(S the State Government may direct that a breach thereof shall be punishable with fine, not exceedln~ five hundred rupees, and wben the offence i1 a continuing one, with a dally fine not exceeding twcJltr . fiye rupees during the continuance of tle offence. • ·
(4) a:'hc fine providtd under sub-sectio~ (3) may be levied by auch authority and shall te payable aad reco verable in such manner ,as may be pre1crlbcd.
• THE ASSAM GAZETTE. EXTRAORDINARY, MAY 25, 1990 543
(5) The powers to make rules conferred by this section shall, except oo tho first occa1ion of the exercise thereof, bo subject to the condition of the 1ulcs beiog made after previous publication.
Power to 18. If aoy difficulty arises in g1vmi effect to the pro- ~emoY~ -visions of this Act, the State Government may, by acaeral dtfticlllucs. or special order, do anything not in-con' istent with such provisions which appears to It to be necessary or e.xpedicat for the puspose of removing the difficulty.
K. LASKAR, Secretary to the Govt. of Assam, Legislative Department.
OUWAHATI-Priutad and published by tho Dy. Director {P), Directorate of Ptg. and Sty., Aaam, Guwahati-21 (Bx·Ga.ctte) No. 177-l,1 H>-500-25·5-19SO.