The Assam Urban Immovable Property Tax (Amendment) Act, 1969

J* ASSAM ACT XI OF 1969 [ Rec eive d t he as se nt o f th e G» ver nor on the 8th May, 1969] •T THE ASSAM U RBAN IMM OVABL E PR OP ER TY T AX A CT , 1969 (Pu blis hed in the Assam Gazette Ex tra ordin ary , elated the 14th May, 1969) An Act to i m po se tax on im m ov ab le property in urban ar ea s in the Sta te o f Assam . Whereas it is expedient to auth orise the Mu nic ipa l Boards and Tow n Com mitt ees to assess, levy an d col­ lect tax on immovab le pro per ty in the Sta te of Assam ; It is here by enac ted in the Tw ent ieth Ye ar of the Republic of India as fol low s:— Short titl e, 1. (1) This Act may be ca lled the Assam Ur ban extent an d immo vable Property Ta x Act, 1969. commence­ ment. (2 ) It extends to the Sta te of Assam, (3) It shall come in to force a t once. Definition 2. In. this Act, unless the re is any thing repug­ na nt in t he subje ct or con tex t,— (1) “annual value” means the a nnual value of lan ds and build ings as dete rmined in accorda nce Assam Act w ith th e provis ion of the Assam Municipal Act , 1956. XV of 1»S7. (2 ) “'Munic ipa l Boa rd” or “ Town Comm ittee’-’ mean respectively the Mu nic ipa l Board or Town Committee as defined under th e Assam Mu nic ipa l Act, 1956. Levy of 3. Notwi thst and ing anything con tained i n the Assam Urban Im - Municipal Act , 1956, the re shal l be assessed, levied SonZrtvbt ^ and collected by a Municipal Board or Tow n Com- p p 7 'm ittee for every yea r a t ax called the “ Ur ba n Immo­ vab le Proper ty Tax ” on all lands and buildings situ a­ ted with in the areas of such Mu nic ipa l Board or Town C omm ittee . Th e qu an tum of the tax shal l be 3 pe r cent of the annual value of th e land and bu il­ ding . Price Rs.0.5 P. or Id , . * I 2 Ex e m p . 4. The Ur ba n Imm ova ble Property Ta x shall not lions, b e leviable in respect of land s an d bu ild ing s:— (a) owned by—* (i) a Gaon Pan cha yat , Anchalik Pancha yat A«ss.m Act or Mahkuma Par isha d constitu ted u nder XXIV of the Assam Panchaya t Act, 1959; 195 9, (ii) the Sta te or th e Central Governme nt ; (b) set ap ar t for pu blic worsh ip and actually so used ; (c) used exclusively as a pub lic bur ial or bur ning gro und ; ’ (d) used for cha rita ble purposes as the State Governm ent may by, noti fica tion , specify ; (ej used for the preserva tion of Ancient Monuments . Mode of 5. The assessment an d real isati on of the tax shall assessment b e m a c je jn the manner laid down for assessment tion a n c ̂ real isati on of Municipal tax under the Assam Act Mu nic ipa l Act , 1956. ’ 0 Appeal from 6. Any person objecting to an assessment ord er the o rder of p a g s e j under this Act, may w ithin th irty days from ass ess men. t be da te of such order, app eal to the Municipal Board or Tow n Com mit tee, as the case m ay be, with in whose juri sdic tion the pro per ty is s ituate , and such appeal shall be hea rd and disposed of in the manne r laid down in section 321 of the Assam Mu nic ipa l Act, 1956. Repeal and 7, (1) The Assam Urban Imm ova ble P rop erty Ta x Assam Act laving. Act, 1963 is hereby -repealed . X IX of 1963. (2) No twithstanding such repeal , any. assessment made, taxes impo sed, ord er issued, proceedings com­ menced, anyth ing done or any action tak en under the provisions of the Act repealed and in force imm ediately befo re the commencement of this Act shall con tinue in force and shall be deemed to have been made, imposed, issued, commenced, done or take n under the corre spon ding provis ions of this Act. / 3 I Pro vis ion as to pe nd ing cases. 1 8. The appeal*, app lica tion s for revision or any oth er proceed ing pen ding before any autho rity under the provision of the Act, repe aled by this Act, shall stand tran sfer red to the respective Municipal Board or Town Com mit tee, as the case may be , within whose juri sdic tion the proper ty is situ ate . Th e Municipal Board or Tow n Comm ittee, as the case may be, shall the reupon proceed to dispose of such appeal, app lica tion for revision or oth er proceedings in the manner as laid down in section 6 o f this Act as though they were inst ituted before the Mun icipal Board or T own Commit tee , as the case may be. Expla nation—For the purpose of this sec tion , the proper ty means the imm ovab le proper ty with respect to which the tax was imposed. AGP (Leg) 14 /6 9- 3, 00 0+ 50 —17-10-69.