The ASSAM BOARD OF REVENUE ACT, 1962
ASSAM ACT No.XXI OF 1962

THE ASSAM BOARD OF REVENUE ACT, 1962

(As passed by the Assembly)

(Received the assent of the Governor on the 4th September 1962)

[Published in the _Assam Gazette,_ Extraordinary, dated the 5th

September 1962]

An

Act
#### to provide for the constitution of a Boa:rd of Revenue

for the State of Assam

Preamble Whereas it is expedient to provide for the

constitution of a Board of Revenue for the State of

As~am for the purpose and in the manner hereinafter

appearing:
#### It is hereby enacted in the Thirteenth Year of
the Republic of India as follows:-

CHAPTER I

Preliniinary

Short title, I. ( 1) This Act may be called the Assam Board of

extent and Revenue Act, 1962.
comm en- (2) It extends to the whole of the State of
cement. Assam.

(3) It shall come into force on such date as the

State Government may, by notification in the Official
Gazette, appoint.

Oeiinition 2. In this Act, unless there is an ything repugnant
in the subject or context--

(1) "Board" means the Assam Board of Revenue.

constituted under Section 3.

(2) "Prescribed" means prescribed by tulcs

made under thls Act.

(3) "Schedule" means schedule to this Act.

CHAPTER II

Constitution, Powers and Functions of the

Assam Board of Revenue

Constitution 3. ll) The State Government shall constitute for

ol the Board, the State of Assam a Board to be known as the
Assam Board of Revenue.

Membership (2) The Board ~ h all consist of three memeers

of the Board. to be appointed bv the Stat eo> Government.


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Quali fica• (3) A member of the Board shall either be a 1Jef-

tion of tbe son whu, in the opinion of th;! Stule _Ge vernment,_ is,
member.
Ly reason ol lm wide adm in istrative o. judicial.

experience, fitted to serve on the Board or a person
who is qualified to be appointed as a Judge of a
Higli Court.

Chairman of ( 4) The Stale Government shall appoint one of the

the Board. members or the Board to Act as the Chairman thereof.

Constitution (5) Notwithstanding anything contained in sub-

of Benches. section (2), the Ch air man of the Board shall be com-

petent to constitute or reconstitute Bench es comisting

' of one or two members of the Board to dispose Lf

any case or class of cases and the decisions of suc:i

Benches shall be deemed to be the decisions of the

            - oard.
Deci sion (6) If there be any diff~rence of opm10n betw een

where a p- the members constit uting a two-member Bench in
peal heard, disposing of a case, the matter shall be placed before
lJy. h .two the Chairman who may, in his discretion, either refer

8

uierr, et ' the matter tc the third member or refer it to the foll

Hoard for hearing and finally disposing of the matter.

Ag; limit _(7)_ No person shall be retained as a member of

the Board after he has attained the age of sixty years.

Salary (8) The salary and allowances of the members of

              - the Board shall be such as may be prescribed.

Power.s i:ind 4. The Board shall have the power and jurisdiction

J~nsdicti~n - to entertain appeals and petitions and revise decisions

Boaid. t e in revenue cases arising under the provisions of the
enactments specified in Schedule 'A' and sha'.l also
have such power and jurisdiction _vs may_ be cor.ferred
on it by any other law for the t ime being in force.

Powe,r of . 5. Without prejudice to anything cont<.ined in

             - Section 4, the State Government m ay, by notification,
G overnrnent <o [Statt ]assign assign . to t h B ,e oar d sue h ot h er d · uu ~ s an d fi unct10ns ;

additional as it may . oeem fit.
duties and
functions.

iSoard's deci· 6. No appeal or revision shall lie against any order

1ion final. passed by the Board in the exercise of its powers of

appeal or revision under this Act.

.tloard'.s po- 7. (1) Notwithstaudinrr anything contair.ed 111
we1 of review , _ h "' d 1. . S .
or its own ~ectrnn 6 > to t e contrary, an s.Uuject to ect10n 8,

j :1dgment. the Board may, on t he application of any of the par-
ties review its own decision or order in any case and
may .pa~s such order as it thinks fit : .· .u

Piovide<l that no such decision or order shall · he

                - .review.c:;d unle>s notice has been given to the opposite
' parties· to· appear and to show cause why ·· such order:·' .:·:, : ,.

or tlecision s::ould not b ~ revie'wed.


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. (2) An apr.lication for review under sub-set;

tion (1) by aoy party - shall be made within ninety

days from the date of the decis1011 or order of the
Board.

(3) In computing the period of limitation, the

provisions of the Indian Limitation Act, 1908 applica·

ble to the applications for review of a judgment or Act IX d

order of a Civil Court shall, so far as may be, apply [1903]•

to applications for review under this section.

Amendment 8. Clerical or arith tnetical mistakeg in decision or

of decision orders or errors arising therein from any accidental
or orders. slip or omission may at any time be corrected by the

~ Board either of its own motion or on the application
of any of the parties.

Dos ts 9. In any proceeding referred to in Se~tion 4 or

Section 7, the Board may award such costs as it thinks
fit and determine by whom such costs are tQ be paid
and , where there are several persons liable, the

amount to be paid _by_ each such person. Any cost
awarded by t he Board shall be recoverable as if it were
an arrear of land revenue.

Boa rd's 10. Subject to the orders of the State Government,
place of the Board may hold its Court at any place within tl:e
sitting. State of Assam.

Contempt 11. Tbe Board shall have the same powers of dealing

with contempt of the Board or in respect of any
proceedings before the Board as if the Board were a
High Court referred to in Article 214 of the Constitu-
tion of India .

**CHAPTER** **ill**

[ _j_

MISCELLANEOUS

       - Power to 12. (l) The State Government may, by notification

tn .. ke rules, in the Official Gazette, wake rules consistent with the

provisions of this Act, for carrying out the purposes of

                  - f: ~ this Act save in rega.rd to the matters specified in

Section 13.

(2) All rules under this section ~hall be laid for not

, .. .

less than fourteen days before the Assam Legislative

\ . . Assembly as so:::.n as possible after they are made and

                     - ~ ha)l be subj rct to such modifications as the Legislative

Assembly may make during the session in which they
are so laid or the session immediately following.


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Power to 13. (1) S u bj ~ ct to the previous sanction of the State

make

Government the Board sha ll, frum time to time, frame

l{egulation
by the regu lations consistent with the pro visions of this Act
Boa rd. a nd rnles made undec Section 12 for regulati ng its

proc edure and disposal of its business.

(2 ) The regulations made under sub -section (I.)

sha ll be published in the Official Gazette.

Repeal and l+. ( I) The Assam Board of Revenue Act, 1959, is Assam Act

Saving. hereby repealed. V IH of
1960.

(2 ) The en actm ents specified i ;1 the third cnl u rr n of

Sd1edu le 'B' are hereby repealed or amended to the
extent mention ed in tl1e fou rth column thereof:

(3 ) No t'N ithsta nding such repeal u nder rnb-sections

(! )and (2), an y decision taken, order made, anything
done or any proceeding commenced under any of th ~

provisions of the Act repealed shall, in so far as th ey
are not inconsistent with the provisinns of th is Act,
continue in force and sha ll be deemed to have

been taken , made, done or commenced und er the

correspo nd ing provisions of this Act.

SCHEDULE 'A'

_(See_ Section 4)

Eerial At J urisdiction

No.

I T he Op ium Act, 1878 (1 of I. Appeal or re.vision under rule for the

lll 78). time bei ng in fo rce mad e under

Section 5.

2. Appeal or revision against an order

passed under Sections 23, 24 and

25.

2 T he Assam Local Rates Appeal un der Section 8 against the order

Regulation, 1879 (III of of any officer appointed under Section
1879). 6 to a s~ess or collect the rates.

3 Th e Assam Forest Regula- 1. Appeal in matters of Sections 11, _IZ,_

tion, 18 91 (VII of 1891) . 13 and 14.

2. R evision under Section 20 of arrange-

ments mar e under Section 13 or 16.

4 The A:;sam Motor Vehicles R evision of ord ers under Section 17.

T axa tion Act, 1936 (I X

of 1936) .
5 Th e Mot or V ehicle~ Act, Appeals against the ord er of the State

1939 (IV of 1Q39). Transport Authority in any matter

falling under clauses _(a),_ _(b),_ _(c),_ _(d),_
(e) , _( f_ ), _(g),_ _(h)_ and _(iJ_ of Section

64.


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SCHEDULE '13'

_(See_ Section 14)

2 3 4

Year No. Act Extent of repeal or amendment

**1910** **l** Assam Excise Act, 1910 1. For section 9 of the Act the

following shall be substitu·

ted, namely:-

" 9. \1) Orders passed by the

Excise Commissioner, a District

Collector or a Collector other than
a· District Collector under this Act
or under any Rule made hereunder
shall be appealable to the Ass<1m
Board of Revenue.

(2) The Assam Board of Revenue

may call for the proceedings held
by any of the officers mentioned in
sub-section (1) and pass such orders
thereon as it thiuks fit".

2. In sub-section (2) of section

2.7 of the Act, for the word "Board"

the words "Assam Board of Reve-
nue" shall be substituted.
1913 III The Bengal Puhlic D emands 1. In section 3 of the Act, after

Recovery Act, 1913. sub-clause (7) the following shall
be imerted as sub-clau~e (8),
#### namely:-

"(8) "Board'' means the Assam

Board of Revenue constituted
under the Assam Board of Revenue
Act, 1962 ".

2. In section 51 of the Act, in
clause _(b)_ of sub-section **(1),** for
the word "Commissioner'' the word
"Board'' shall be substituted.
3. For section 53 of the Act, the

following shall be substituted,
#### namely:-

"53. The Collector may revise
any order passed by the Certifi-
cate Officer, the Assi&tant Collec-
tor or the Deputy Collector
under this Act ;
and the Board may .revise any
order passed by a Collector

µ:qdcr this Acf>                                 -


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Year No. Act Extent of repeal or amendment

I 2 3 4

1935 III The Assam (Temporarily **1.** In section 3 of the Act, after

Settled Districts) T enan- clause ( 17), the following

cy Act, 1935, shall be inserted as clause

~ !8), namdy :-

"(18) 'Board' means the

Assam Board of Revenue consti·
tuted und er the Assam Board of
Revenue Act, 1962."

2. In section 98 of the Act,-

_(I)_ for the word ~ · Commissio-

ner " occurring in clause _(a)_

the word "Board" shall be

substituted ;

(2) the proviso at the end shall

be deleted.

3. In section 99 of the Act, in
sub-section (1), for the word
" Com missioner'' occurring
between the words "the"
and ''after'' the word

"Board" shall be substitu-
ted.
4. In section 102 of the Act, for
the word "Commissioner"
occurring between the words
"the" and "of" the word
"Board" shall be rnbstitu-
ted.

The Northern India In sectiori 31 of the Act, in the

ferri~s Act, l 878. second paragraph for t)le

words "Commissioner of the
Division" occurring between
the words •·The" and "may"

the words "Assam Board of

Revenue" shall be substituted

I 939 I The Assam Commissio- 'fhe Whole

ners' Powers Distribu-
tion Act, 1939.

#### XII The Assam Commissio- Do.

ners' (Transfer oJ

Powers) Act, 1947.

#### !948 IV The Assam Revenue Tr i ..

bunal (Transfer **of**

fowers) Act, 1946.


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