The Assam Urban Immovable Property Tax (Amendment) Act, 1969
ASSAM ACT XI OF 1969

J*

**[ Received the as sent o f th e G»vernor on the 8th May, 1969]**

      - THE ASSAM URBAN IMMOVABLE PR OP ER TY T AX A CT, 1969

(Published in the _Assam Gazette Extraordin ary , elated the 14th May, 1969)_

**An**

**Act**

**to impo se tax on im mov ab le property in urban**

**ar ea s in the State of Assam .**

Whereas it is expedient to authorise the Municipal

Boards and Town Committees to assess, levy and col­
lect tax on immovable property in the State of Assam ;

It is hereby enacted in the Twentieth Year of the

Republic of India as follow s:—

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

extent and immovable Property Tax Act, 1969.
commence­

ment.
(2) It extends to the State of Assam,

(3) It shall come into force a t once.

Definition 2. In. this Act, unless there is anything repug­

nant in the subject or context,—

(1) “annual value” means the annual value of

lands and buildings as determined in accordance Assam Act

w [ith th e provision of the Assam Municipal Act, 1956. ] [XV of 1»S7.]

(2) “'Municipal Board” or “ Town Comm ittee’-’

mean respectively the Municipal Board or Town

Committee as defined under the Assam Municipal

Act, 1956.

Levy of 3. Notwithstanding anything contained in the Assam

Urban Im- Municipal Act, 1956, there shall be assessed, levied

SonZrtvbt^ and collected by a Municipal Board or Town Com-

p p 7 'mittee for every year a tax called the “ Urban Immo­

vable Property Tax ” on all lands and buildings situa­
ted within the areas of such Municipal Board or
Town Comm ittee. Th e quantum of the tax shall be

3 per cent of the annual value of th e land and buil­

ding.

#### Price Rs.0.5 P. or Id , . *

_I_


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Ex e m p. 4. The Urban Imm ovable Property Ta x shall not

lions, b e leviable in respect of lands and buildings:—

(a) owned by—*

(i) a Gaon Panchayat, Anchalik Panchayat A«ss.m Act

or Mahkuma Parishad constituted u nder XXIV of

the Assam Panchayat Act, 1959; 195 9,

(ii) the State or the Central Government ;

(b) set apart for public worship and actually

so used ;

(c) used exclusively as a public burial or

burning ground ;

’ (d) used for charitable purposes as the State

Government may by, notification, specify ;

(ej used for the preservation of Ancient

Monuments.

Mode of 5. The assessment and realisation of the tax shall

assessment b e m a c [j]e [ j]n [ the manner laid ] down for assessment

tion a n c ^ realisation of Municipal tax under the Assam Act

Municipal Act, 1956. ’ 0

Appeal from 6. Any person objecting to an assessment order

the order of p a g s e j under this Act, may within thirty days from
assessmen. t [be date of ] such order, appeal to the Municipal

Board or Town Com mittee, as the case may be, within
whose jurisdiction the property is situate, and such
appeal shall be heard and disposed of in the manner
laid down in section 321 of the Assam Municipal

Act, 1956.

Repeal and 7, (1) The Assam Urban Imm ovable Property Ta x Assam Act

laving. Act, 1963 is hereby -repealed. XIX of 1963.

(2) Notwithstanding such repeal, any. assessment

made, taxes imposed, order issued, proceedings com­
menced, anyth ing done or any action taken under
the provisions of the Act repealed and in force

immediately before the commencement of this Act
shall con tinue in force and shall be deemed to have
been made, imposed, issued, commenced, done or

taken under the corresponding provisions of this

Act.


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Pro vision as 8. The appeal*, applications for revision or any
to pending other proceeding pending before any authority under

cases.

the provision of the Act, repealed by this Act, shall

### I stand transferred to the respective Municipal Board

or Town Com mittee, as the case may be, within
whose jurisdiction the property is situate. The

Municipal Board or Town Committee, as the case
may be, shall thereupon proceed to dispose of such

appeal, application for revision or other proceedings
in the manner as laid down in section 6 o f this Act
as though they were instituted before the Municipal
Board or Town Committee, as the case may be.

**Expla nation —For the purpose of this section,**

the property means the immovable property with

respect to which the tax was imposed.

AGP (Leg) 14 /69-3,00 0+ 50 —17-10-69.


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