Assam Taxation (On Specified Lands) Act, 1990

No: 12 Dated: May, 25 1990

Amendment:- Assam Taxation (on specified land) (Amendment) Act, 2005

Assam Taxation (on specified land) (Second Amendment) Act, 2005

THE ASSAM TAXATION (ON SPECIFIED LANDS) ACT, 1990

[Act No. 12 of 1990]

    An Act to provide for imposition of a tax on specified land.

    Whereas it is necessary to make an addition to the revenues of Assam and, for that purpose, it is expedient to impose a tax on certain categories of land and to provide for matters connected therewith.

    It is hereby enacted in the Forty-first Year of the Republic of India as follows :--

1. Short title extent and commencement:- (1) This Act may be called the Assam Taxation (On Specified Lands) Act, 1990.

(2) It shall extend to the whole of Assam.

(3) It shall be deemed to have come into force on the first day of January, 1990.

2. Definitions:- In this Act, unless the context otherwise requires,--

(a) "annual productivity" in respect of any specified land means the productivity of such land determined in accordance with section 4;

(b) "Commissioner" means the Commissioner appointed under sub-section (1) of section 15;

(c) "green tea leaves" means the plucked and unprocessed green leaves of the plant, Camellia Sinensis (L) O Kuntze;

(d) "owner ' in relation to any coal mine or tea estate means any person who is the immediate proprietor thereof or of any part thereof and includes, with reference to a coal mine or tea estate the possession of which or part whereof has been transferred by lease, mortgage or otherwise, the person to whom possession is so transferred so long as his right to possession subsists or, as the case may be, a liquidator, receiver agent or any other person in charge of a coal mine or for estate

(e)"person" means and includes—

(i) an individual;

(ii) a Hindu undivided or joint family;

(iii) a company;

(iv) a firm;

(v) an association of persons or body of individuals whether incorporated or not;

(vi) a department of any Government;

(vii) a local authority; and

(viii) every artificial juridical person, not falling within any of the preceding sub-clauses;

(f) "prescribed" means prescribed by rules made under this Act;

(g)"section" means a section of this Act;

(h) "specified land" means--

(i) any land used or intended to be used for growing tea and for purposes ancillary thereto or any part of such land, in this Act referred to as "tea estate", or

(ii) any land held for the purpose of obtaining or extracting coal or any part of such land, in this Act referred to as "coal mine";

(i) "State" means the State of Assam;

(j) "State Government" means the Government of Assam;

(k) "tea" means the plant Cammellia Sinensis (L) O Kuntze;

(l) "tax" means the tax due or levied under section 3.