The Assam Land Revenue and Rent (Surcharge) Act, 1970

> ASSAM ACT X OF 1970 «■ ° (Received the assent of the Governor on the 31st July, 1970) IS o TH E ASSAM LAND REVE NU E AND RE NT (SU RC HA RG E) ACT, 1970 [Pu blis hed in the Assam. Gazette, Ex tra ordin ary , dated the 5th A ugust , 1970] An Act V rto provide for the levy of surch arge on land revenue and rent asses sed in the State of Assa m Pre am ble . Whereas it is expedie nt to pro vide for the levy of surcharge on land revenue and ren t assessed in the State of Assam, in the manne r hereinafter appearing ; I t is hereb y enact ed in the Twenty-firs t Ye ar o f the Re public of India as f ollows:— Sh or t tit le , j . (i ) This ^ c t may be call ed the Assam Land commence- Re ven ue and Re nt (Su rcharge) Act , 1970. me nt. (2) It extends to the whole of th e State of Assam. (3) It sha ll come into force on such date as the Sta te Go vernm ent may by not ificatio n in the Official Gazette , appo int . Definition. 2, In this Act, unless the con text otherwise requ ire s— (1) “ lan d revenu e” means any revenue assessed by the State Governmen t on an esta te and includes any tax assessed in l ieu of l and revenue ; (2) “pre scr ibe d” mea ns prescr ibed by rules made un de r this Act. (3) “ rent ” means rent assessed an d pay able to Assa m Act the State by a person under th e Assam State Acquisi- of tion o f Zam inda ries Act, 1951. 51, Price Re. 0.10 p. or 2d.- $ % 2 3 I.evy of 3. Every person hold ing land measuring 10 (ten) sutch irge. k ;g ij a s o r more directly under the Sta te Go vernm ent shal l be liable to pay a surc harge on lan d-r evenue or ren t, as t he case may be, at the ra te of 30 per cen t of the lan d revenue o r ren t o f all classes of holding s in add itio n to the lan d revenue or the ren t payable by hi m. e> Prov isional 4. After mak ing such enq uiry , if any, as he con- aSsuSrchargef s ’^e r s accessary, the Sub-Deputy Col lector or where an d issue of the lands a re situ ate in m ore tha n one circ le, the Sub ­ noti ce. Depu ty Collector o f an y of those circles as may be dete rmined by rules mad e under this Act , sha ll provi­ sionally assess the surcharg e payab le by a person and shall cause a notice to be served on the person or per ­ sons concerned specifying the amount of surcharg e so assessed̂ in the manne r prescribed . Object ions 5. The assessee may, with in thi rty days of the da te an cl of service o f such notice, file objections to the Sub - assessment. £)Cputy Co llecto r. mak ing the assessment, who aft er giving an opp ortunity for hearing shall make the assessment. Appea l. 6. (1) The assessee may within 30 days of the assessment made under section 5, appeal to the Sub - divisional Officer of a Subdivision or Sadaf Subd ivi- sional Officer, as the case may be. (2) The assessment made by the Sub-Deputy Collector when no appeal is filed, and the order of the Subdivisiona l Officer passed in appeal when an appe al is filed, shal l be final. Surcharge 7. Th e surcharge assessed under this Act shall be recoverable pa ya bie a lo ng with the land revenue or the ren t, as an T re v e - t h e c a s e m a Y b e ’ i n t h e m a n n e r prescr ibed and any nue. arr ea r of any surc harge shall be reali sable as an ar re ar of land reve nue. / Removal 8. If any difficulty arises in giving effect to the of difficul- provisions of this Act, the State Government may tl e s ' make such ord er, not inconsistent with the provisions of this Act, as may app ear to it to be necessary for the purpose of removing the difficul ty. Power to 9.(1) The Sta te Governm ent may, by noti ficat ion in make rules, off icial Gazett e, make rules to carry out the purposes of this Act. (2) Wi thout prejudice to the gen era lity of the foregoing power, such rules may provide for—- (a) furnishing of informat ion req uir ed for the purpose of this Act ; 3 9 (b) prod uction of documents; o (c) hold ing of enquiries an d enforcement of attendan ce of persons at such enquiries O and their examination on oath or affirm a­ tio n; (d) any othe r ma tte r which by this Act has to be or may be prescribe do « (3) Every rule made unde r this Act shal l be laid as soon as may be, afte r it is made, before the Assam Legislativ e Assembly while it is in session for a total period of fourte en days which may be comorised in one session or i n to successive sessions, and, if before the expiry of th e session in which it is so laid or the session im media tely following, the Assam Legisla tive Assembly agre e in making any modification in the rule or the Assam Legis lative Assembly agree that the rule should not be ma de, the rule shall the rea fte r have effect only in such modified form or be of no effect, as the case may be so, however th at any such modifica­ tion or ann ulm ent shal l be withou t prejudice to the validity of anyth ing previously done under th at ru le. AGP (Law) 16 /7 0- 2, 50 0—29.8-70.