The Assam Land Revenue and Rent (Surcharge) Act, 1970
#### «■ °  (Received the assent of the Governor on the 31st July, 1970) IS

o THE ASSAM LAND REVENUE AND RE NT (SU RC HA RG E)

ACT, 1970

[Published in the _Assam. Gazette, Extraordin ary , dated the 5th August, 1970]_

**An**

#### Act

V r
#### to provide for the levy of surcharge on land revenue and rent
 assessed in the State of Assam

Preamble. Whereas it is expedient to provide for the levy

of surcharge on land revenue and rent assessed in the
State of Assam, in the manner hereinafter appearing ;

It is hereby enacted in the Twenty-first Ye ar of

the Republic of India as follows:—

Sh ort title, j . (i) This ^ct may be called the Assam Land

commence- Revenue and Re nt (Surcharge) Act, 1970.
ment.

(2) It extends to the whole of the State of Assam.

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

State Governm ent may by notification in the Official
Gazette, appoint.

Definition. 2, In this Act, unless the context otherwise

requires—

(1) “ land revenue” means any revenue assessed

by the State Government on an estate and includes
any tax assessed in lieu of land revenue ;

(2) “prescribed” means prescribed by rules

made un de r this Act.

(3) “rent” means rent assessed and payable to Assam Act

the State by a person under th e Assam State Acquisi- of

tion o f Zam indaries Act, 1951. 51,

#### Price Re. 0.10 p. or 2d.-


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I.evy of 3. Every person holding land measuring 10 (ten)

sutchirge. k;g ij a s o r more directly under the State Governm ent e>
shall be liable to pay a surcharge on land-revenue or _3_
rent, as the case may be, at the rate of 30 per cen t of
the lan d revenue or rent o f all classes of holdings in
add ition to the land revenue or the rent payable by
him.

Provisional 4. After making such enquiry, if any, as he con-

aSsuSrcharge[f s] ’^[e r s] accessary, the Sub-Deputy Collector or where

an d issue of the lands are situate in m ore than one circle, the Sub­

notice. Deputy Collector of any of those circles as may be
determined by rules made under this Act, shall provi­
sionally assess the surcharge payable by a person and
shall cause a notice to be served on the person or per­
sons concerned specifying the amount of surcharge so
assessed^ in the manner prescribed.

Objections 5. The assessee may, within thirty days of the date

an cl of service of such notice, file objections to the Sub -

assessment. £)Cputy Collector. making the assessment, who after

giving an opportunity for hearing shall make the

assessment.

Appeal. 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 Subdivi-
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
Subdivisional Officer passed in appeal when an appeal
is filed, shall be final.

Surcharge 7. The surcharge assessed under this Act shall be

recoverable p a ya bi e a lo ng with the land revenue or the ren t, as

anT re ve- t h e c a s e m a Y b e ’ i n t h e m a n n e r prescribed and any

nue. arrear of any surcharge shall be realisable as an

arrear of land revenue. /

Removal 8. If any difficulty arises in giving effect to the

of difficul- provisions of this Act, the State Government may
tles' make such order, not inconsistent with the provisions

of this Act, as may appear to it to be necessary for
the purpose of removing the difficulty.

Power to 9.(1) The State Government may, by notification in

make rules, official Gazette, make rules to carry out the purposes

of this Act.

(2) Without prejudice to the generality of the

foregoing power, such rules may provide for—-

(a) furnishing of information required for the

purpose of this Act;


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(b) production of documents;
o

(c) holding of enquiries and enforcement of

attendan ce of persons at such enquiries

O and their examination on oath or affirma­

tion;

(d) any othe r matter which by this Act has to be

or may be prescribe do

« (3) Every rule made under this Act shall be laid as

soon as may be, after it is made, before the Assam
Legislative Assembly while it is in session for a total
period of fourteen days which may be comorised in
one session or in to successive sessions, and, if before
the expiry of the session in which it is so laid or the
session immediately following, the Assam Legislative
Assembly agree in making any modification in the rule
or the Assam Legislative Assembly agree that the rule
should not be made, the rule shall thereafter have
effect only in such modified form or be of no effect, as

the case may be so, however that any such modifica­
tion or annulm ent shall be without prejudice to the
validity of anything previously done under that rule.

AGP (Law) 16 /70-2,50 0—29.8-70.


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