The Assam Board of Revenue Act, 1959
4

The 27th March 1960

No.LJL.57/58.-The following 'Act of the Asfam Legislative As~embl]

  - hich 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:


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# l


It is her eby enacted in the Tenth Yeat' of the

Republic of lnd ia 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 : wl1ole of tl1e State o f Assam.

(3 ) It sli<tll conic into L,l'l'e on suc h dafo· as the

State Co ve rnmcnt in .1y, by notification in th e Official

Ga ze tte, appoint           -

Definitiom. 2. In this Act , unk ~. s tl11:re is auychiug repug11aot

in the subj ect or con1t:x 1: ---

(1) "Board " m e;1 n                      - tf1e Assam Boa r<l of Rev enue

co nsti t111 ed u ude.- Secti u 11 3.

(2) "Presc ribed" H1<:ans prescribed by rules

111aJ1 '. undtc i l k- Act.

(3) "Sc hedule" 111! ;:ins schedule lo tl1is Act.

##### ( :r i I\ PTE R II

Constitution , Po w~! 1' s and Functions of tht?

A ssan .1 Boar d of Revenu.c

Comtitut.i on 3. (l) With cni·cl lrc 1m wch <l ate as the S tate 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

Hevf'n ue" (herei nafter re fc;1red to as " t~1 t: Board").

J\' ,:mbership (?.) Th e Hoard slta JI cnnsist of two rnem uers to be

_,,:_ the Board. appoin1ecl hy tl w S t ate Co , ernrnent.

(J_ualifica- (3) A mFmber nf th,; lloa rd sh:ill eith er be a person
1ions of the

who, in the 11pinio11 of tbe State Govern ment , is by

memhrr.

reason ot hi s wi1k a d r11i11 istrative or judicial ex peri ence
is fitted to serve on t l1e Boa rd or a person w ho is q uali-
fieJ to be appointed _as JuJge of a_ High Court.


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members of the Doard to act as the 9hairman th ereof.

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 t he nature of the
case, an additional m ember 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 years. ·

(7) On their appointment, the Chai rman and the
member may be paid such salary as may be prescribed.
The member co-opted under sub-sec tion (5), shall
not be entitled to any salary as member 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

;.tb·. e Board, ln · revenue cases ans111g · · un d er t h e prov1s10ns o · t · · f 1 1e
enactments as are speci fi ed in the Schedule A .

## •

            - (2) On and from the commencement of this Act,

th e pow ers and jurisdiction to entertain appeals a nd
revise decisions in revenue cases arising und er the
provisions of the enactments specified in sub- section (1)
as was vested in the Assam High Court u nder the \ Act
Ass am Revenue Tribunal (Tra;,sfcr of Powers) Act, l~~r;' 1948;

1948 or in the auth•)rity ap point-:d by generni or
special order of the State Govez nment 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 a ny 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.

f 5. (I) Without prejudice to the generality of the
e D uues Board. [. ] **o** prov1s10ns conta1ne . .       - cl 2n · 0ec" t10n · ..,, < t h e _r d · uu_ es an d
functions of the Board sha ll be and are hereby de-
clared to be :--

_(a)_ to take over certain functions cof the admi-

nistrative an d su1:ierinte nding nature as
may be prescribed from the existing Boards

                  - f Sales Tax and Agricultural Income ,


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_(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~ e ndence and control of all persons
employed in the executive administration
of the public revenm: ; and
_(d)_ such superintendence and cont1 ol over 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 _1._ (I) The Board may, either on its own motion or ...

###### " the orden Board. of 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 limitation, the A~t

provisions of the Indian Limitation Act, 1908 appli- of

cable to applications 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.


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,. . .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 Legislative 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· .  - . s . .
dure for the Act and rules mace 1 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 amended to the extent mentioned in the fourth column
thereof.

(2) All orders issued and things done under
any of the enactments hereby repealed shall, so far as
may be, be deemed to have b ~ en issue{! and done
under this Act.

                    - SCHEDULE 'A'

_(See_ Section 4)

Serfal . Act Jurisdiction
No.

_"'."r··-_ _. ·_

The Assam Land and Re- I. Application against sale' of estates for
venue Reg;ulation, 1886 arrears of revenue under Sectio:Y


. 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· .  - . s . .
dure for the Act and rules mace 1 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.

(2) All orders issued and things done under
any of the enactments hereby repealed shall, so far as
may be, be deemed to have b ~ en issue{! and done
under this Act.

                    - SCHEDULE 'A'

_(See_ Section 4)

Serfal . Act Jurisdiction
No.

_"'."r··-_ _. ·_

The Assam Land and Re- I. Application against sale' of estates for
venue Reg;ulation, 1886 arrears of revenue under Sectio:Y

(I of 1886).

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.


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No.

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. Ap pelbte or rev.isiu11ary power9

under nutc :3 qf Instruc tion 88

issued under the Reg ulation.

? The Opium A,ct, Hl78 (I of 1. A ppcal or revi ~ i' in under rule for

LB78). the 1imc being in force made under

Section 5.

2. Appral m revision ag<linst an order

passed under Sections 23, 24 and 25.

3 The Assam Local Rates ApJY~ al under Section l3 against the

Re~ulation, 1379 (HI of <:r<ler of auy officer appointed

1879).           - nder Sect ion 6· to assess or collect

the rates.

4 ] he Assam Forest H egula· 1. Appeals in rnatters nf Sections

tion, Ji:J9l \V11 of1891). 11, 12, 13 and 14.

**2.** **Revision** **unrler** **Section** **20** **of** '~-

arra ngemc nt!; made uvder

Section 13 or 16. ',,

3. Appeal ' ?nd revisions under
the rule~ f(ir tbc time being

111 fnrce made under the

H q u 11.ntion.

5 The Eastern Bengal. and 1. Appeal against the order of the

Assam Excise Act, l 9JO (I Exci~e Cornn, issioner, the
of 1910). 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.


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Act j urilcUctiob

6 The Bengal Public Demands Revision of order passed by
Recovery Act, 1913 (III of Commissioner under Section 53.
1913).

7 The Assam (Temporarily- I. Application under Section
Settled Districts) Tenancy 83(2).
Act, 1935 (III of 1935).

2. Appeal under Section 98.

3. Application under Section 102

8 The Assam Motor Vehicles Revision of orders under Section
Taxation Act, 1936 (IX of 17.
1936) .

9 The Motor Vehicles Act, Appeals against the order of the
1939 (lV of 1939). State Transport Authority in

any matter falling under
clauses (a),(b),(c), _(d),_ _(e)_ and
##### (f) of Section 64.

I 0 The Assam Agricultural Income- Power to hear reference petition
Tax .Act, 1939 - (IX of l 939). regarding questions of law

arising out of the orders of the
C0mmissioner of Agricultural
Income-Tax under Sections
24 and 27 .

I I The Assam Sales Tax Act1 Power to hear reference petitions

1917 (XVII of 1 ~47) .- regarding questions of law

arising out of the orders of
the Assistant Commissioner or
Commissioner of Taxes under

Sections 30 and 31.

12 The Assam Municipal Act, 1956 Appeal under Section 322.

(Assam Act XV of 1957).

13 The Northern India Ferries Act, Appeals against the settlemf':,/
1878 (Act XVII of 1878). of Ferrie<> by the Deput~~

mis~ioners and the Subdivi-
sional Officers or b y any local
Author;ty' '.


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SCHEDULl~ 1B•

_(See_ Section 12)

Year No. Act

1939 I The Assam Commissioners~ The whole.

Powers Distribution Act,
1939.

1947 XII The Assam Commissioners' Do.

(Transfer of Powers)

Act, 194.7.

1948 IV The Assam Revenue ~Tri­ Do.

bunal (Transfer of Po-

wers) Act, 1948 •

l910 I The Eastern Bengal and For Section 9 of the Act

Assam Excise Act, 1910. 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.


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