The Assam Urban Immovable Property Tax  Act, 1963
**ASSAM ACT NO .XIX OF 1963**

'£ tl'E ASSAM URBAN IMM OVABLE PROPERTY TAX ACT, 1963,

**(R ec eive d the assent o f th e Pre siden t on th e 3rd Augu st 1963)**

(As passed by the Assembly)

[Published in the _Assam Gazette E xtraordinary, dated the 7th August 1963]_

_An_
_Act_

_to impose a tax on immovable property in urban areas in the State o f Assam ._

Preamble,
Whereas it is expedient to impose a tax on

immovable property in urban areas in the State of
Assam :

It is hereby enacted in the Fourteenth Year of

the Republic of India as follows :■—

Short title, 1. (i) This Act may be called the Assam Urban

extent and commence* i m m o v a kie Property Tax Act, 1963. r _/_ _?_

_ment._

(2) It extends [1] to all urban areas in Assam.

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

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

Definitions. 2. In this Act, unless there is anything repugnant

in the subject or context—

(1) “ annual value” means—

(a) in the Municipal areas the annual value of Assam

lands and buildings as determined in Act XV of
accordance with the provisions of the 1957-

Assam Municipal Act, 1956 ; or

(Z>) annual value as determined in the!'final

Valuation List referred to in sub-section
(5) of section 6 ;

(2) “assessee” means a person by whom Urban

Immovable Pro perty Tax or any other sum of money
is payable under this Act and includes every other
person in respect of whom any proceeding under this
Act has been taken for the determination of the Urban
Immovable Property Ta x payable by him ;

**(3)** “Board” means the Assam Board of Revenue . ^ssant

constituted under the Assam Board of Revenue Act, igg2,[X] ' '

1962 or under any statutory modification or re-enact­

ment thereof ;

Price 0-25nP,


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(4) “Commissioner” means the Commissioner

appointed under section 5 ;

(5) “Government” means the State Government ;

(6) “ Municipal area ” means any area declared

to be or included in the Municipality under the provi­
sion of sub-section (2) of section 5 of the Assam Assam

Municipal Act, 1956, or declared to be a notified area Act XV of

under the provision of ^sub-section (4) of section 334
of the said Act ;

(7) “occupier” means the person for the time

being in actual occupation of, or paying, or liable to
pay to the owner, rent or any portion of rent of the
land or building in respect of which the word is used,
and includes a person occupying a land or building or
pa rt of a land or building rent free, and an owner
living in his own house ;

(8) “owner” includes any person for the time

being receiving rent of any lan d or building or any
part of any land or building whether on his own
account or as agent or trustee for any person or society
or for any religious or charitable purpose, or as a
receiver, or who would so receive such rent if the land,
building or pa rt thereof are let to a ten ant ;

(9) “ prescribed” means prescribed by rules made

under this Act ;

(10) “State” means the State of Assam ;

(11) “urban are a” includes a Municipal area and

any area declared to be such by the Government by
notification in the Official Gazette, within 16 kilo.me<
tres of any Municipal are a ;

(12) “urban land and building” means any land

and building within any urban are a ;

(13) “year” means the financial year;

Levy of 3. Subject to the other provisions contained in

Urban Im ­ this Act, there shall be levied and collected for every
movable year a tax hereinafter called the “Urban Immovable
Property Property Ta x” , on all lands and buildings in urban
Tax,

areas. Th e quantum of tax shall be three per cent

of the annual value of the land and building and sha'l
be recoverable from the owner thereof.

4. The Urban Imm ovable Property Tax shall not

Exemptions.

be leviable in respect of urban lands and buildings :—

(a) occupied by the State or the Central

Go vernment;


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(b) owned by—

(i) a Municipal Board or Town Committee ;

(ii) a Panchayat or Mahkuma Parishad cons­

tituted under any law for the time being
in force :

(c) set apart for public worship and actually *

so used ;

(d) used exclusively as a public burial or burn­

ing ground ;

(e) used for charitable purposes as the Govern­

ment may by notification specify ;

(f) used for the preservation of ancient monu­

ments.

Taxing 5. (1) The Government may., for carrying out the

authority. purpose of this Act, appoint a Commissioner and such

other persons to assist him as it may think fit.

(2) Persons appointed under sub-section (1) shall

exercise such powers as may be conferred and perform
such duties as m ay be required by or under this Act.

(3) All persons appointed under sub-section (1) **?c tX LV**

shall be deemed to be public servants within the mean- 18 6°-

ing of section 21 of the India n Penal Code, 1860.

Valuation 6. (1) In order to levy the Urban Immovable

List. Property Tax, the prescribed authority may obtain

in the beginning of each year from the Municipal
Board or Town Committee, as the case may be, a list
of owners of lands and buildings with their addresses
in respect of which annual value has been determined
by the Municipal Board or Town Committee.

(2) Where no annual value of any land or build­

ing has been determined by the Municipal Board or
Town Committee, the prescribed authority , after mak­
ing such enquiries as may be necessary, shall determine
the valuation of such land or building within such
Municipal are a as hereinafter provided and shall enter
the same in a list called the draft Valuation List,
which shall be in the prescribed form.

(3) As soon as may be, after preparation of the

draft Valuation List, the prescribed authority shall
publish a notice in the prescribed manner calling for
any objection to the said Valuation List, to be pre­
ferred within thirty days of the date of publication of

the said notice.

(4) Where any objection is preferred under sub­

section (3), the prescribed authority shall, after afford­
ing a reasonable opportunity of being heard to the
objector, decide the objection and shall confirm or
modify the draft Valuation List.


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(5) Subject to such modification as provided in

'this Act, the draft Valuation List shall be final Valua­

tion List after thirty days of issue of the notice under
sub-section (3).

Returns. The prescribed authority, in order to prepare

the Valuation List under section 6 may, whenever it
thinks fit. by notice require any owner or occupier of
urban land or building to furnish it, within fifteen
days, with return of the ren t or annual. value thereof
and such oth er information as it may requ ire; and
the prescribed authority, at any time between sunrise
and sunset, may enter, inspect and measure any such
land or bu ild ing:

Provided that the prescribed authority may, in

respect of any particular owner or occupier and for

reasons to be recorded in writing, extend the date of
furnishing returns.

Principles of 8. (1) In determining the annual value of urban

determining lands and buildings under section 6, the prescribed
vaJue*11113' authority shall follow such procedure as may be

prescribed and shall have regard to the following

matters, namely :—

_(a) the locality in which the_ urban land and

building is situated ;

(Z») the predominan t use to which the urb an

land and building is put, that is to say,

industrial, commercial or residential ;

(c) accessibility or proximity to market, dispen­

sary, hospital, railway station, educational
institution or Government offices ;

_(d) availability of civic amenities like water sup­_

ply, drainage and lighting ; and

(g) such other m atters as may be prescribed.

, (2) The prescribed a uth ority shall follow the same

procedure, as far as may be practicable, as is followed
by a Municipal Board or Town Com mittee in deter­

mining the annual value of u rban lands and build­

ings.

Penaitv for _9- Whoever refuses or fails to furnish any_ return

non-submis-.under section 7, or knowingly furnish a false or incor-
sion of rect return or information, shall be liable to a fine not

^ ‘[u]™h [?][r f][°][r] [ exceeding twenty rupees and ] to a further fine not

false inlor- exceeding five rupees for each day during which he

mation. omits to furnish a true and correct return ; and

whoever obstructs, hinders or prevents I the prescribed

authority from entering or inspecting or measuring

i any such land or building shall be liable to a fine not

exceeding two hundred rupees.


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Agsessraenf. 10. The prescribed authority in the beginning of

each year on obtaining the necessary information

from the Municipal Board or Town Committee or on
completion of the final Valuation List, shall assess the
amount of tax due from the owner. In the event of

failure of the owner to comply with the terms of

notice under section 7, the assessment shall be done

by the prescribed authority to the best of its judg ­
ment.

Power of 11. (1) Government may, subject to such rules as

Government may be made in this behalf, by order reduce or remit,
to 1 educe or

remit Urban whether prospectively or retrospectively the Urban
Immovable Immovable Property Tax payable in respect of any
Property class of urban lands and buildings or by any class of
Tax.

persons and in particular the tax payable in respect
of urban lands and buildings which are occupied

wholly or partly by the owners themselves.

(2) The Government may at any time cancel

or modify any order issued under sub-section (1) and
upon such cancellation the Urban Immovable Pro­

perty Tax shall be payable in respect of the land and
building concerned with effect from the year in which
such cancellation is made.

Realisation 12. Where the urban land and building belong to Act I

of tax in a firm or an association of persons, other than a of 1956.

solTt'rai'of company as defined in the Companies Act, 1956 and
any firm°or *n r e s P e c t °f which tax is due under this Act is discon-

associati&n. tinued or the association of persons is dissolved the

Urban Imm ovable Property Tax shall be levied

upon and recovered jointly and severally, from every
person who at the time of such discontinuance or

dissolution was a partn er of such firm or mem ber of
such association ; and all the provision of this Act

shall apply accordingly.

Appeal to 13. (1) Any owner objecting to an order passed

the prescrib- under this Act may, within thirty days from the date
ed authority* o f t }ie [ finalisation of the Valuation List under sub­]

section (5) of section 6, or service of any oth er order,
appeal to the prescribed authority against such order
provided that this period may be extended by the
prescribed authority for good and sufficient reasons
to be recorded in writing:

Provided also that no appeal shall be entertained

by such authority unless it is satisfied that the amount

of tax assessed or penalty imposed has been paid :

Provided further that such authority , if satisfied

that an owner is unable to pay th e tax assessed, may,
for reasons to be recorded in writing, entertain an
appeal without such tax having been paid.


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(2) In disposing of an appeal under sub-section

(1) the appellate authority may—

_(a) confirm, reduce, enhance or annul the order_

of valuation or assessment, or

(Z>) set aside the order of valuation or assess­

ment and direct a fresh valuation or

assessment after such enquiry as may be
ordered, or

(c) confirm, reduce or annul the order of

penalty.

(3) Th e order of the appellate authority shall be

final except as provided in section 14 and section
15.

Revision by 14. (1) The Commissioner may call for a nd

Gommis- examine the record of any proceeding under this Act,

noner. and if he considers that any order passed therein by

any person appointed under section 5 to assist him
is erroneous in so far as it is prejudicial to the interests
of revenue, he may, after giving the owner an

opportunity ol being heard and after making or

causing to be made such enquiry as he deems neces­
sary, pass such orders thereon as the circumstances of
the case justify, including an order enhancing or
modifying the valuation or assessment, or cancelling
the valuation or assessment and directing a fresh

valuation or assessment as the case m ay be.

(2) In the case o f any order other than an order

to which sub-section (1) applies passed by any person
appointed under section 5 to assist him, the Commis­
sioner may, either of his own motion or on a petition
by the owner for revision, call for the record of any
proceeding under this Act in which any such order c,

has been passed and may make such enquiry or cause y '

such enquiry to be made, and subject to the provi­
sions of this, may pass such order thereon, not being
an order prejudicial to the owner, as he thinks fit.                -

(3) In the case of a petition for revision under

sub-section (2) by an owner, the petition shall be

made within ninety days from the date on which the
ord er in question was com municated to him or the
date on which he otherwise came to know of it,
whichever is ear lier :

Provided that the Commissioner before whom

the petition is filed may admit it after the expiration

of the period of ninety days if he is satisfied that

for reasons beyond the control of the petitioner or

for any other sufficient cause, it could not be filed
within time.

4


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# 1

(4) The Commissioner shall not revise any order

under this section in the following cases:

(«) where an appeal against the order lies

under section 13 or 15 but has not been

<■

made and the time within which such
appeal may be made has not expired, or
in the case of an appeal to the Board, the
owner has not waived his right of appeal ;
or 1

(*) where the order **is pending on appeal under**

i

section 13 ; or

fa where the order has been made the subject

of an appeal to the Board.

**Explanation .—An order** **by** the Commissioner

declining to interfere shall, for the purposes of this
section, be deemed not to be an order prejudicial io
an owner.

^he^Board 0 ) Any owner objecting to an order passed

of Revenue. i[n] appeal under section 13 or passed in revision under

sub-section (1) of section 14 may appeal to the Board
within sixty days of the date on which such order is
communicated to him.

(2) The Board may admit an appeal after the

expiration of the sixty days referred to in sub-section

(1) if it is satisfied that for reasons beyond the control

of the appellant or for any other sufficient cause it
could not be filed within time.

**(3)** An appeal to the Board shall be in the pres­

cribed form and shall be verified in the prescribed
manner, and shall be accompanied by a fee of twenty-

J

five rupees.

Notice of (41 The Board may, after giving the owner an

Demand opportunity of being heard, pass such orders thereon
as it thinks fit, and shall communicate any such orders
to the owner and to the Commissioner.

16. When any tax or penalty or other trues is or

are payable in consequence of any order passed under
or in pursuance of this Act, the prescribed authority
shall serve upon the person liable to pay such tax cr
penalty or other dues a notice of demand in the pres­
cribed form specifying the sum so payable and the date
within which such sum shall be paid.

Mode of rc- 17. (1) If the demand in respect of any dues under

covery. this Act is not paid on or before the date specified as

aforesaid, the owner shall be deemed to be in default;


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Provided that the prescribed authority may, in

respect of any particular owner and for reasons to be
recorded in writing, extend the date cf payment of the
dues or allows such owner to pay the same by instal­
ments and: in that case the owner shall not be deemed

to be in default till the date as extended or the last date
of payment by instalment is over.

**(2)** Where an owner is in default, the prescribed

authority may in his discretion, direct that, in addition
to the amount due, a sum not exceeding that amount
shall be recovered from the defaulter by way of penalty.

(3) Where an owner is in default, the prescribed

authority may order that the amount due shall be
recoverable as an arrear of land revenue and may
proceed to realise the amount due as such.

Tax of 18. Where an owner of urban land or building;

deceased c[jj]eS ; t [j]ie t a x s[}]i a []] ] be levied upon and recoverable from

rep resenta - his; executor, administrator or other legal representative,
tiv e. as the case may be.

Ta x when 19. When the urban land or building of an owner,

pa ya ble by p a s s e s o n t 0 a n y pe r s o n whether by sale, inheritance or

otherwise, the liability to pay tax payable in respect of
such land or building and remaining unpaid at the
time of such passing on, shall be jointly and

severally on the transferor and the transferee,

and the transferee shall within thirty days of

such passing on, apply to the prescribed authority to
record his name.

Liability of 20. Where the urban land or building is in-charge

guardian & o f a n y g u a r dian, trustee or agent of a minor or other

’ ' incapaciated person on behalf of, and for the benefit

of, such minor or other incapaciated person, the

urban Immovable Property Tax shall be levied upon
and recoverable from such guardian, trustee or agent
as the case may be, in the like manner and the same
extent as it would be leviable upon and recoverable
from any such minor or other incapaciated person, if
he were of full age and sound mind and all the
provisions of this Act shall apply accordingly.

Refund. 21. The prescribed authority on being satisfied

either on an application or on any other manner that
the owner has paid in excess of the sum due from

dm shall order, as soon as it may be, the refund ot

the sum so paid in excess :

Provided that the prescribed autho rity may set­

off such sum against other dues from the same

**owner.**


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**9**

B^ctifica- 22. (1) The authority which made a valuation

non. Q r[ assessment or passed an order on appeal or revi­]
sion in respect thereof may, at any time within three
years from the date of such valuation, assessment
or order and of its own motion, rectify ai y mistake
apparen t from the record of the case, and shall,

within the like period, rectify any such mistake as

has been brought to its notice by an owner :

Provided that no such rectification shall be made

having the effect of enhancing the assessment unless
the authority concerned has given notice to the owner
of its intention so to do and has allowed him a

reasonable opportunity of being, heard.

(2) Where any such rectification has the effect of

reducing the assessment, a refund shall be due to the
owner,

(3) Where any such rectification has the effect

of enhancing the assessment, a notice of demand

shall be issued for the sum payable.

False Sta- 23. Whoever makes a statem ent in verification

tement in o r declaration in connection with any proceedings

ec a r a t l o n ‘under this Act which is false, and which he either

knows or believes to be false, or does not believe to
be true, shall, on conviction before a Magistrate, be
punishable with simple imprison ment which may

extend to six months o r with fine which may extend
to one thousand rupees or with both.

Power to 24. The prescribed authority may, for the pur-

call for in- poses of this Act—
forni'tfon. 1 I-'-3$ '' >«•'

(1) require any firm or association or Hindu

undivided or joint family to furnish it with a statem ent
of the names and addresses of the members of the firm
or association or of the names and addresses of the
manager or members of the family, as the case
may be ;

(2) require any person whom it has reason to

believe to be a trustee, guardian, manager or agent
to furnish it with a statement of the names of the
persons with their addresses for or of whom he is a
trustee, guardian, manager or agent ;

(3) require any Municipal Board or 1 own Com­

mittee to furnish the names and addresses of owners
of urban land and building situated within its area
and copies of valuation list and assessment registers


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10

Bar of 25. No suit shall be brought in any Civil Court

SCourin t o s e t a s *de or modify the tax levied or orders passed

under the provisions of this Act, and no prosecution

suit or other proceedings shall lie against any officer
of the State Government for anything in good faith
done or intended to be done under this Act or the

rules made thereunder.

Liability of 26. The prescribed authority shall, for the pur- A,rt 19 08 V

guardian & poses of this Act, have the same powers as are vested 0

tru ste e, etc. ; n a Court under the Civil Procedure Code, 1908,

when trying a suit in respect of the following

matters—

(1) enforcing the attendance of any person and

examining him on oath or affirmation ;

(2) compelling the production of documents ;

(3) issuing commissions for the examination or

witnesses ;

and any such proceedings before the prescribed autho ­
rity shall be deemed to be a “judicial proceeding”
within the meaning of sections 193 and 228 and for j^ q[V]

the purposes of section 196 of the India n Penal Code,

1860.

Com putation 2 7- computing the period of limitation pres-

of the cribed for an appeal or revision, the day on which the .

period of order complained of was served and the time requisite

lim itation. fo r obtaining a certified copy of such order, shall be

excluded.

Inform ation 28. If any^owner—

to be furni­

shed reg ar­ (a) sells or otherwise disposes o f his urban land

ding change

of owner­ or building or any part thereof, or

ship.

(b) acquires or occupies any new land or buil­

ding in an urban area, or

(c) constructs any new building or house in an

urban area,

he shall within the prescribed time inform the prescribed
authority accordingly ; and if any such owner dies,
his legal representative shall in like manner inform the
said authority.

Delegation o f 29.1 he Government may delegate, by notification

the powers in the Official Gazette, any of the powers of the

of Commis- Commissioner, under this Act to any person appointed

sioner. under section 5 to assist the Commissioner.


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11

Offences and 30. (1) Whoever—

Penalties.

(a) fails to pay the tax due from him within the

prescribed period ; cr

(b) fraudulently or wilfully evades the payment

of any tax due under this Act ; _or_

(c) obstructs any prescribed authority from entry

under section 7 ; or

(d) fails or neglects to comply with any require­

ment made by him under the provisions of

this A ct; or

(e) knowingly produces incorrect accounts

registers or documents or knowingly furnishes

incorrect information _; or_

(f) contravenes any other provision of this Act cr

the Rules made thereunder ;

shall be liable, on conviction, to a fine which may
extend to one thousand rupees and when the offence is
a continuing one, with a daily fine not exceeding fifty
rupees during the period of the continuance of the
offence.

(2) No Court shall take cognizance of any offence

under this Act or the Rules framed thereunder, except
on a coni plaint in writing by the prescribed authority,
and no Court inferior to that of a Magistrate of the

First Class shall try any such offence.

(3) Notwithstanding anything contained in the Act **V**

Code of Criminal Procedure, 1898, all offences punishable of 1898.
under this Act shall be cognizable and bailable.

Power to 31. (1) The prescribed authority may, at any t'me,

compound accept from any person who has committed an offence

offences, under section 30 by way of composition of offence, a
sum of money not exceeding one thousand rupees cr

double the amount of tax involved, whichever is greater,

in addition to the tax to be recovered.

(2) On payment of such sum of money as may be

determined under sub-section (1), the prescribed autho­
rity shall, where necessary, report to the court that
the offence has been compounded and thereafter no
further proceedings under section 30 shall be taken

against the offender in respect of the same offence

and the said Court shall discharge or acquit the
accused, as the case may be.


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12

Power to 32. (1) Th e State Government may, make rules

       - ake rules. consistent with the provisions of this Act, for securing

the payment of tax and generally for the purpose
of carrying into effect the provisions of this Act.

(2) In particular and witnout prejudice to the

generality of the foregoing power, the State Govern­
ment may make rules :—

(a) prescribing the manner in which and the

intervals at which tax and penalty shall
be paid under this Act ;

_(b~) prescribing the authority or authorities for_

the purpose of carrying out any function

under any _of_ the provisions of this Act ;

_(c) prescribing_ the form in which the Valua­

tion List shall be prepared ;

(</) prescribing the manner in which and con­

ditions under which the Government may
reduce or remit the Urban Immovable

Property Tax ;

(e) prescribing the manner in which an appeal

petition may be filed under sections 13

and 15 ;

(y ) prescribing the manner in which a revision

petition may be filed under section 14 ;

(#) prescribing the manner in which refund

under section 21 shall be made ; and

(A) providing for any other matter for which

the rules can be or may be prescribed.

(3) 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 made and shall be su oject to such modification
as the Legislative Assemblv may make during the
Session in which they are so laid or the Session
immediately following.

**AGP** **(Leg)** 24/64—1,022—21-1-64


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