The Assam Municipal (Amendment) Act, 2012
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# THE ASSAM GAZETTE

## EXTRAORDINARY

### PUBLISHED BY THE AUTHORITY

225 19 CT’, 2012, 29 1934 (*H>)

No.225 Dispur, Saturday, 19th May, 2012,29th Baisakha, 1934 (S.E.)

GOVERNMENT OF ASSAM

ORDERS BY THE GOVERNOR

LEGISLATIVE DEPARTMENT::: LEGISLATIVE BRANCH

_i_ _*:>'■._ _. \ L \$ ff*_

**NOTIFICATION**

The 19th May, 2012

**No. LGL135/2003/84 - The following Act of the Assam Legislative Assembly which received the**

assent of the Governor is hereby published for general information.

### ASSAM ACT NO. XII OF 2012

 (Received the assent of the Governor on 14th May, 2012)

 THE ASSAM MUNICIPAL (AMENDMENT) ACT, 2012


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## ACT

further to amend the Assam Municipal Act, 1956.

Preamble Whereas it is expedient further to amend the Assam Municipal Act, Assam Act

1956. hereinafter referred to as the principal Act, in the manner XV of

hereinafter appearing; 1957

It is hereby enacted in the Sixty-third Year of the Republic

of India as follows

Short title, . (1) This Act may be called the Assam Municipal (.Amendment)
extent and Act,2012.
commence­

(2) It shall have the like extent as the principal Act.

ment

(3) It shall come into force at once.

Amendment 2. In the principal Act, in section 28, in sub-section (2), for the words
of section 28 ‘‘not less than half’, the words “more than half’ shall be substituted.

Amendment In the principal Act. in section 38, in sub-scction (1), in between the
of section 38 words “powers” and “of a”, the words “except the financial power”

shall be inserted.

Amendment In the principal .Act, in section 50, tn sub-section (2 \ for the words
of section 50 “ Local Self Go\ errmer*” , the orcs “L'rSan Development” shall be

substituted.

Amendment 5 In the principal Act, in section 68, in sub-secnon a"e 2

of section 68 (g), the following new clause shall be inserted, namely :-

“(gg) licence fees in connection with trade and business;”

Substitution 6 In the principal Act, for section 76, the following shall he substituted',

of section 76 namely

“76. Preparation of list of holdings.- With a view to determining and
imposing tax on the annual value of holdings under the provisions of
this Act, every Municipal Board and Town Committee shall prepare
a list of holdings within their respective area and update the same
continuously.”

Substitution 7 In the principal Act, for section 77, the following shall be substituted,

of section 77 namely:-

“77. Returns required for ascertaining annua! value.- (1) The
Chairman of the Municipal Board or Town Committee shall, with a
view to determining the annul value of holdings in any ward and the
person primarily liable for the payment of holding tax, by public
notice require the owner or the occupier of such holding to furnish a
return in such form, containing such detail as may be prescribed and
within such time, not being less than thirty days from the date of
publication of such notice.
(2) Every owner or the occupier as aforesaid shall be bound to
comply with such notice and to furnish a return w’ith a declaration
that the statement made therein is correct to the best of know ledge
and belief of such owner or occupier.


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(4) The Chairman of a Municipal Board or a Town Committee may
authorize any person in writing holding a Diploma in the Civil
Engineering, as minimum qualification and having an experience of
not less than 3 years as Junior Engineer, with giving a previous
notice to the owner or the occupier of the holding to enter upon and
make any inspection or survey and take measurement of such land or
building with a view to verify the statement made in the return for
such holding or for collecting the particulars referred to in sub
section (1) in respect of such holding:

Provided that no such entry shall be made except between

the hours of sunrise and sunset."

Substitution 8. In the principal Act. for the existing section 78, die following shall

of section 78 be substituted, namely

“78. Penally for default in furnishing return.- Whoever refuses or

fails to furnish any such return for the period of time as stipulated in
sub-section (I) of section 77. or knowingly furnishes a false or
incorrect return or description, shall be liable to a fine not exceeding
two hundred rupees, and to a further fine of rupees fifty for each day
during which he omits to furnish a true and correct return." .

Amendment 9. In the principal Act, in the sections 79A, 172, 173, 177 and 179 for

of sections 79 A, the words “bye laws", wherever they occur, the word "rules" shall be

172,173,177 and substituted.
179

Amendment o f 10. In the principal Act, in sectioo 79D. in clause (i). for the words “Al

section ?9D the rate of ", occurring at the beginning, the words "Not less than"

shall be substituted.

Insertion o f I ! , Ir. the principal Act, after section 79E. the following new sections

o f octa sectors shall be inserted, namely :-

79F m d79G “79r. Determination of taxes.- The rate of taxes determined in

accordance with the provisions of this Act, shall be published by the
respective Municipal Board / Town Committee |?y issuing a public
notice within a period of three months from the date of coming into
force of the Assam Municipal (Amendment) Act,2012. rhis

determination shall remain valid for a period of five years. At the
expiration of every five years new determination of rate of taxes shall
take place and shall be published in the same manner as stipulated in
this section.
Ex planation:-For the purposes of this section the word “publish"

shall have the same meaning as assigned to it under section 79(ii).

79G. Self assessment.- (1) After coming into force of the Assam
Municipal (Amendment) Act,20l2, every owner or occupier of any
holding situated within the area of a Municipality or a Town
Committee liable to pay tax, shall file a return of self assessment
within six months from the date of the publication of rates of taxes
or at a later date as may be fixed by the Board at a meeting not
exceeding another three months from the date of expiry of the

original period of six months.

(2) Such owner or occupier shall thereafter file the annual return only


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makes a default in this regard, shall pay an extra amount as surcharge
on the amount due, not exceeding ten percent of the whole amount,
as may be determined by the Board at a meeting.
(5) Any owner or occupier liable to pay tax on any holding shall
furnish to the Chairman of the Municipal Board or Town Committee
a return of self assessment in such form and in such manner as may
be adopted by the Board at a meeting. Every such return shall be
accompanied by proof of payment of holding lax.
(6) If any owner or occupier liable to pay tax under this section files
a false or incorrect return of self assessments knowing fully well
about the false and incorrect information on the basis of which the
self assessment has been made and furnish before the Municipal
Board or the Town Committee with an intent to evade tax, shall be
liable to a fine to the extent of ten percent of the tax so intended to be
evaded, apart from paying the tax in frill on an assessment by the
Municipal Board or Town Committee.”

Omission of

In the principal Act, section 80 shall be omitted.

of section 80

Amendment 13. In the principal Act, in section 81. for the existing first paragraph, the
of section 81 following shall be substituted, namcly:-

“The list of holdings, prepared under section 76, shall be entered in a

Register and the taxes payable against each holding shall be noted, as

dciermined under the provisions of this Act, containing the
following:-”

Amendment 14- in the principal Act, for section 85. the following shall be substituted
of section 85

namely:-
“85. Revision of assessment.- A new assessment Register shall be
prepared by the Municipal Board / Town Committee in the same
manner as the original list once in every five years.”

Omission of 15. In the principal Act, sections 86, 87, 88. 93, 94, 95,96 and 97 shall be
sections 86. omitted.
87, 88,93, 94,
95,96 and 97

Amendment 16. In the principal Act, in section 171, in sub-section (1), the proviso
of section 171 shall be deleted.

)7 In the principal Act, in section 301, in sub-section (2), after clause

Amendment

(xxi), the punctuation mark appearing at the end. the punctuation

of section 301

mark shall be substituted and below that the following clauses

shall be inserted, namely

“(xxii) prescribe the manner in which notice of the intention to
erect, rc-erect or materially alter a building shall be given to the
Board ;

(xxiii) require that with every such notice shall be furnished a site
plan of the land on which it is intended to erect, re-erect or
materially alter such building and a plan and specification, and in
the case of erection or re-erection of a building, an estimate also of
the cost of construction (excluding cost of land and its
improvement) of the building, all such characters and with such
details as may be prescribed in respect of all or any of the matter


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circulation of air and facilitate scavenging and for the
prevention of fire;

(c) provision and position of latrines, urinals, cesspools or
drains;

(d) level and the stability of the structure; and

(e) the line of frontage with neighboring building, if the
building abuts on a public road;

(xxiv) regulate in respect of the erection, re-erection or material

alteration of any building, within the Municipality or part
hereof.

»

(a) the materials and method of construction to be used for
external and partition walls, roofs and floors;

(b) the materials and method of construction and position of

fire-places, chimneys, latrines, urinals, cess-pools and

drains;

(c) the height and slope for the roof above the upper most floor
upon which human beings are to live or cooking operations
are to be carried on:

(d) the space to be left about the building to secure the free
circulation of air and for the prevention of fire;

(e) the line of frontage where the building abuts on a public
road;

(1) the number anti height of the storeys of which the building
may consist;

(g) the means to be provided lor egress from the building in

case o f fire; and

(h) any other matter affecting the ventilation or sanitation of the
buildings;

(xxv) prevent the erection of building without adequate provisions

being made for the laying out and location or roads;

(xxvi) regulate the level, means o f drainage, alignment and width of

roads constructed by private persons."

Amendment Ig In the principal Act, in section 302, clauses (iii), (iv), (v), (vi) and
of section 302 (vii), shall be deleted and clauses (viii) to (xxx) shall be

renumbered respectively as (iii) to (xxv).

**MOHD. ABDUL HAQUE**

Secretary to the Govt, of Assam,

Legislative Department, Dispur.


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