The Assam Board of Revenue Act, 1959

The 27th March 1960 No.LJL.57/58.-The following 'Act of the Asfam Legislative As~embl] · which rt' ceiwd the asient of the Governor is hereby published for gene1al ' information. (Received the assent of the Gover~or on the 27th March 1960) ASSAM ACT No.VIII OF 1960 'f£1E ASSAM BOARD OF REVENUE ACT, 1959 .. ~. (As passed by, the Assembly) the Assam Gazette, Ex1raordina1y, dated the 31st March }960 An Act to provide for the constitution of a Board of' Revenue for the State ~f Ass au,. WHEREAS it is expedient to provi ::le for the consti- tution of a Board of Revenue for the State of Assam for the purpose and in the manner hereinafter ap­ pearing: "I " 4 It is hereby enacted in the Tenth Yeat' of the Republic of lndia as follows :-- t :l IAPTl:R I Short title , l. (1) Thi~ Act n1 <ty lie ca ll ed the Assam Hoard of -: xtent and R eveuue Act, 1959. commence· m~nt, (2) It ex tends tu ll11 : w l1ole of tl1e State o f Assam. (3 ) It sli<tll conic into L,l'l'e on such dafo· as the State Covernmcnt in .1y, by notification in the Official Gaze tte, appoint · Definitiom. 2. In this Act , unk~.s tl11: re is auychiug repug11ao t in the subject or con1t:x 1: --- (1) "Board" m e;1 n·, tf1e Assam Boa r<l of Revenue consti t111 ed u ude.- Sec ti u11 3. (2) "Prescribed" H1< :ans prescr ibed by rules 111aJ1 '. undtc i l k- Act. (3) "Schedule" 111! ;:ins schedule l o tl1is Act. ( :r i I\ PTER II Constitution , Pow~! 1's and Functions of tht? Assan .1 Boar d of Revenu.c Comtitut.i on 3 . (l) With cni·cl lrc 1m wch <l a te as the State Gov­ ofthe Board. erntnf'nt nwv, by 11"1i fiu11inn in the Official Gazette appoint , th t:re skill I w nrnst i lUte<l for the State of Assam a Hoard t<> l:w known as "the Assam Board of H evf'n ue" (he rei nafter re fc;1red to as " t~1 t: Board"). J\' ,:mbership (?.) The Hoard slta JI cnnsist o f two rnem uers to be ,,: the Board. appoin1ecl hy tl w S tate Co , ernrnent. (J_ualifica- 1ions of the memhrr. (3) A mFmber n f th,; lloa rd sh:ill e ith er be a person who, in the 11pinio1 1 of tbe State Govern ment , is by reason ot hi s wi1k a d r11i11 is trative or judicial ex perience is fitted to serve on t l1e Board or a person who is q uali­ fieJ to b e appointed as JuJge of a High Court. l 3 ( 4) The State Governme nt shall appoint one of the members of the Doard to a ct a s the 9hairman thereof. to (5) In h earing appeals un<ler Section 4 or in case of review of orders of the Board under Section 7, the . Board ·· shall co-opt according to the nature of the case, an additional member from amongst the officers appertaining to the Departmen t administering the enactment specified in Schedule 'A' to be nominated in .this behalf by the State Government by a notifi.za• tion in the Official Gazette. (6.) No petson shall be retained as member after be has attained the age of sixty ye a rs. · (7) On their appointment, the Chai rman and the member may be paid such salary as may be prescribed. The m ember co-opted under sub-sec tion (5), shall not be entitled to any salary a s m ember of the Board. ~o,,ers and 4. (l) The Board shall have the powers and f4ncuons of jurisdiction to entertain a ppeals a nd revise decision ;.tbe Board, · · · d h · · f 1 ·. ln revenue cases ans111g un er t e prov1s10ns o · t 1e enactments as are specifi ed in the Schedule A . • · (2) On and from the commencement of this Act, the pow ers and jurisdiction to entertain appeals a nd revise decisions in revenue cases arising under the provisions of the enactments specified in sub-section (1) as was vested in the Assam High Court under the \ Act Assam Revenue Tribunal (Tra;,sfcr of Powers) Act, l~~r;' 1948; 1948 or in the a uth•)rity ap point-:d by generni or special order of the State Govez n ment referred to m the said Act shall cease and shall be transferred to the Board and on such transfe r the Board shall have the powers and jurisdiction to en tertain appeals and revise decisions. (3; Save and except those provided in sub-section (2) all appeals and : applications for revision in revenue cases as are institu ted to the State Govern­ ment or the authority appoin ted by general or special order of the State Goverp.ment by or u nd·cr any of the enactments specified , in · sub-section ( 1) shall deem to have been instituted- before the Board and shall be decided as if they were in sti tutcd before it. D . f 5. (I) Without prejudice to the generality of the uues o . . · cl · " · < h d · d e Board. prov1s10ns conta1ne 2n 0ect10n ..,, t e r uu es an functions of the Board sha ll b e and are hereby de­ clared to be :-- (a) to take over certain functions cof the admi­ nistrative an d su1:ierinte nding nature as m ay be prescribed from the existing Boards ·of Sales Tax and Agricultural Income , Tax; '" (b) the general superintendence of the revenue& of the State of As$am from whatever source they may arise, and the recommendations of such proposition to the State .Govern­ ment as in the judgment of the Board may be calculated to augment or improve these revenues ; · · (c) superin~endence and control of all persons employed in the executive administration of the public revenm: ; and (d) such superintendence and cont1 ol ov er the acquisition of land under the laws for the time being in force as a··e now exercised by . the State Government. (2) It shall be competent for the State Government to assign, by notification, to the Board such other duties and functions as they may deem fit. Nu appeal 6. No appeal or revision shall lie against any order to lie passed by the Board in the exercise of its powers of appeal or revision under this Act. Review of orden of the Board. 1. (I) The Board may, either on its own motion or ... on the application uf any p 1rty interested, review its own decision or order in any case and pass in refe· rence thereto such order as it thinks fit: Provided that no such application made by any . party shall be entertained unless the Board is s~ tisfied that there has been a discovery of new and important· matter or evidence which after the exercise of due diligmr. e w;.s not within the knowledge of such party, or could not Le produced by him at the tiuie when its decision was made, or that there has been some mis­ take or error apparent on the face of the record, or for any 0ther sufficient rr.ason : Provided further that no such decision or order shall be varied or revised unless notice has been given to the parties interested to appear and an opportunity has . been given to be heard in support of such order. (2) An application for review under sub-section (1) by any party shall be made within ninet y days from the date of the decision or order of the Board. (3) In computing the period of limita tion, the A~t provisions of the Indian Limitation Act, 1908 appli- of cable to appli cations for review of a judgment or . order of a civil court shall, so far as may be, apply to applications for review under this Section. Dlsr••sa~ of 8. All proceedings pending before the Assam "High ~- penclmg Court or the authority referred to in sub-section (2) case. of Section 4, as the case may be, immediately before the· da te of c ommencement of this Act shalJ be deemed to have been instituted before the Board and shall be decided as if they were instituted before the Board. 5 . Manner. of . 9. All orders passed by the Board shall be executed ,. . .ex~cutmg. in the manner in which similar orders, if passed by the ~:~e~ Pt~; State Government or other competent authority, as the Board, case may be, could have b".cn executed. CHAPTER III MrscEI,LANEOUs . Rules. ! O. (I) The State Government may, b)' notification in the Official Gazette, make rules consistent with 'the provisions of this Act for carrying out the purposes of this Act save in regard to the matters specified in Section 11. (2) All rules under this Section shall be laid for not less than fourteen days before the Assam Legis­ lative Assembly as soon as possible after they are iuade and shall be subject to such modifications as the Legislative Assembly may make during the session in which they are so laid or tt1e session immediately following. R~gufations 11. <I) Subject to ~he previous sanction of the . for . the State Government the Board shall, from time to time, · ndbusmess frame regulations consistent with the provisions oft his a pfO(C· . · 1. s . . dure for the Act and rules mace under ect10n 10 for regulating Board. its procedure and disposal of its business. (2) '.fhe regulations made under sub-section (1) shall be published in the Official Gazette. ,. Repeal and 12. · (1) The enactments specified in the third swiugs. column of ~chedule 'B' are hereby repealed or amend­ ed to the extent mentioned in the fourth column thereof. ·-"'."r· . · (2) All orders issued and things done any of the enactments hereby repealed shall, so may be, be deemed to have b ~ en issue{! and under this Act. - SCHEDULE 'A' (See Section 4) under far as done Serfal . Act Jurisdiction No. The Assam Land and Re­ venue Reg;ulation, 1886 (I of 1886). I. Application against sale' of estates for arrears of revenue under Sectio:Y 2. Appeal against the original or appel­ late c;r~e; passed by the Deputy Comm1ss1011er under Section 147(a). 3. Revision under Section J5I. Serial No. ? Ar,t The Opium A,ct , Hl78 (I of LB78). 3 The Assam Local Rates Re~ulation, 1379 (HI of 1879). 4 ] he Assam Forest H egula· tion, Ji:J9l \V11 of1891). 5 The Eastern Bengal. and Assam Excise Act, l 9JO (I of 1910). 6 Jurisdiction 4. Appe<il agciinst annulment order passed by the Commissioner under prnviso to nde 149 of the Regu­ lation. 5. Appeal agai11st orders passed by the Deputy Commissioner and the Subdivisionai Officer under Fishery Ruk 11 fra1rnx l umlcr tl1c Regula­ tion and the [ndia11 Fisheries Act, 1897 (IV of Hl97). 6. Appelbte or rev.isiu11ary power9 under n utc :3 qf Instruc tion 88 issued under the Regulation. 1. A ppcal or revi~ i' in under rule for the 1imc being in force made under Section 5. 2. Appral m revision ag<linst an order passed under Sections 23, 24 and 25. ApJY~ al under Section l3 against the <:r<ler of auy officer appointed ·under Sect ion 6· to assess or collect the rates. 1. Appeals in rnatters nf Sections 11, 12, 13 and 14. 2. Revision unrler Section 20 of '~- arra ngemc nt!; made uvder Section 13 or 16. ',, 3. Appea l ' ?nd revisions under the rule~ f(ir tbc time being 111 fnrce made under the H q u 11.ntion. 1. Appeal against the order of the Exci~e Cornn, issioner, the District Collector or a Collec­ tor other than the District Collector and power to call for proceedings and revise orders under .Section 9. 2 . Decision regarding technical defects, irregularities and omission under Section 27. Act 6 The Bengal Public Demands Recovery Act, 1913 (III of 1913). 7 The Assam (Temporarily- Settled Districts) Tenancy Act, 1935 (III of 1935). 8 The Assam Motor Vehicles Taxation Act, 1936 (IX of 1936) . 9 The Motor Vehicles Act, 1939 (lV of 1939). I 0 The Assam Agricultural Income­ Tax .Act, 1939 - (IX of l 939). I I 12 The Assam Sales Tax Act1 1917 (XVII of 1 ~47) .- The Assam Municipal Act, 1956 (Assam Act XV of 1957). 13 The Northern India Ferries Act, 1878 (Act XVII of 1878). j urilcUctiob Revision of order passed by Commissioner under Section 53. I. Application under Section 83(2). 2. Appeal under Section 98. 3. Application under Section 102 Revision of orders under Section 17. Appeals against the order of the State Transport Authority in any matter falling under clauses (a),(b),(c), (d), (e) and (f) of Section 64 . Power to hear reference petition regarding questions of law arising out of the orders of the C0mmissioner of Agricultural Income-Tax under Sections 24 and 27 . Power to hear reference petitions regarding questions of law arising out of the orders of the Assistant Commissioner or Commissioner of Taxes under Sections 30 and 31. Appeal under Section 322. Appeals against the settlemf':,/ of Ferrie<> by the Deput~~ mis~ioners and the Subdivi­ sional Officers or b y any local Author;ty' ' . Year No. 1939 I 1947 XII 1948 IV l910 I SCHEDULl~ 1B• (See Section 12) Act The Assam Commissioners~ The whole. Powers Distribution Act, 1939. The Assam Commissioners' (Transfer of Powers) Act, 194.7. The Assam Revenue ~Tri­ bunal (Transfer of Po­ wers) Act, 1948 • The Eastern Bengal and Assam Excise Act, 1910. Do. Do. For Section 9 of the Act amended by the Assa Excise (Amendment) Ac l 955 (Assam Act XXU of 1955) the followi rihall be substitute namely:-· ''9(1) Orders passed by t Excise Commissioner, t District Collector or · Collector other than t District Collector und this Act or under any r made hereunder shall appealable to the Assa Boaz·d of Revenue. (2) In hearing appeals u dcr su b-sec.tion (I), Assam Board of Reven may call for the proce,e ings held by any offic and pass such orde thereon as it may thi fit." . 2. In sub-section (2) of Se tion 27, for the wor "Board" the wor "Asrnm Board of Rev nue" shall be .substituted B. C. BARDA, Secy. to the Govt. of Assam, Law Deptt.