(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 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 particulars with respect to each family as may be prescribed.
. (2) When any assessment list has been prepared 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.
)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 farriliy House 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(