The ASSAM LAND REVENUE RE-ASSESSMENT ACT, 1936

/' , THE ASS~-1 ~~AND REVENUE RE-ASSE$MENT ACT, 1936 (ASSAM ACT VIII OF 1936) (As amended upto date ) An Act to rogu~ate re-assessment of Land Revenue in Assam Whereas it is expedient that the Preamble process of revising the assessment of the land revenue in Assam should be brought under closer regulation by statute : It is hereby enacted as follows :- CHAPTER I Preliminary 1. (1) This Act may be callGd the Ass Short am Land Revenue Re-assessment Act, 1936. title . (2) It extends to those areas in the Extent 1 State of Assam in which section 29 of the Assam Land and Revenue Regulation, 1886 (hereinafter referred to as the Regulation) is, or may be, in force and in such areas the provisions of the Regulation shall be subject to the pro visions of this Act. (3) It shall come into force at once 1 Substituted for the words "Province" by the .Adap tation of Laws and Order, 1950. I -2- Provided that anythin which had already bLen done under the Regulation (or the rules made under the Regulation ), but; for the doing of which this Act pre: scrib(.d new conditions or a new pro cedure, sha1J be deemLd to have been done in ac::::ordance with the provisions of this Act~ 2. In thls Act, unless a different Definitions intention appears from the subject or context, - (i) the t~rms defined in the Regulation and not defined in this Act, shall have the same meanings as in the Regulation. (ii)" village" means, subject to "Villagt. any general or special orders of the 1 State Government, the Area surveyEd and recor- ded in any survey .made by or under the authority of the as a dist:nct and Go~rnment separate village; (fil) "established village" means a "Establish village where in the opinion ed village" of the 1 State Government; (a) the cultivated fields and homesteads are permanent, and (b) the area of waste land, se ttled and assessed as waste or aYailable for se ttlemen-t is inconsiderable. 1 Substituted for the word "Province" by the Adapta tion Laws Order 1950. • -3- (1v) "ir.lmature village" means a "Immature which is not an est village". villag~ ablished village . (v) "assessment group" means a "Assessment group of villages or estates group" . wich are included by the sett lement Officer, subject to rule , in one set of prpposals for assc ssment; (vi) "prescribed" means pre scribed "Pre scribed" by rules under this Act; (v.11) "rule" means a rule made under "Rule" this Act; (v:tli)" settlement" with re:ference t o "Settlement" c:.ny local area or class of est atl s means a special pperation carried out in purruance of a notification under section 18 of the Regulation f or the re vision of the land revenue de mand of that local area or class of estates; (ix) "major settlement" means a sett "Maj or lement of any local area or settlement" class of estates extending oVt;r not loss than 20 square miles; (x) "last se t tlement 11 with referen "Last set ce to any local area or class tlement". of estates means the last gen eral revision of the land reve nue dewand of that area or class of estates whether carried out in pursuance of a notification under section 18 of the Regula tion or not ; "' , -4- * (xi) 11 town land" means any land "Town land" within an areaa declared or deemed to be ounicipality or notified area under the A~sam Munici pal Act, 1923 (Assam Act I of 1923) and any other :?and w!'lich the 1 State Gover rllllent may declare under the Assrun land f.U1d Revenue Regula tion 1886 (Regulation I of 1886) or under provisions of t his Act, to be town land; (xll) "special cultivation" means "Special cul- cultivation which involves tivation". either owing to the nature of' the crop or owing to the pro- cc ss of cultivation a much l arger expGnditure of capital pvr acre than is incurred by most of the cultivators in tre 1 State. 3. (1) The State Governmen] may at any Declaration time by notification, signify its int of any spe ention to declare any specified area cified area which is not already town land t o as town land. r~ town land f or the purpose of this Act . (2) A copy of the notification under sub-section (1) shall be published in such place s within the arE: a concerned and elsewhere as the State Government may by general or S'O€cial order direct. (3) Any person affected by the pro posed doclaration may, within six weeks I from the date of publicati on of the * Vide As~am Act XIV of 1957. 1 for the worM. "Province" by Adaptation Substitut~d of Laws and Order, 1950. I .. _ ... -5- notification, submit any objGction in writing to the 1 State Government through the Deputy Canmissioner and the 1 State Government shall take this- objection into consideration. (4) After considering all the objection re ceived under sub-section (3), the Government may, by no Sua~8 tification, the area or any de~lare par·t thereof to be town land for the purpose of this Act. 4. Nothing in this Act shall apply Bar to appli to ·t;he settlement of land over which cation of Act no person the right of a propri t;o certain ha~ etor or se ttlement-holder. land. 5. Notwit hstanding anything, cont Issue of ained in section 18 of the Regula fic;ition tions th~ notification mentioned o:-i.j or and ther0in shall be issued in the case wn land se 1i - of every major se ttleoent and of lerren-t . every settlem€nt of town land not included in a major se ttlement. 6. (1) Before i s suing any r.otifi Forecast cation of settlement under section report. 18 of the Regulation for any l ocal area or class of estates, the State Government shall require from an officer appointed for the purpose a forecast report. The report shall explain the main factors justifying a revision of the assessment and shall i:11fiicate the probable financial #' #'results of estateJ, as a wbole, and also, as far the settlement as can be f ore seen, of each part of local area tht reof which is distinct in character . or class of The report shall be published in the Gazette at least three months before the issue of the notification of .. ...., -6- settleaent and along with the report thert shall be nublishcd a notice sp€ cifying a da:'.;c on or after which :t is propo3cd to issue the notification and the State Governmnnt shall consi der nny obiectibn or suggE.stion with respect Go the proposE.d notif'ication the.t may be receiYE:d before the date so specified from any person likely to be affected thereby. (2) If the local are a to be se t tled is not less than a subdivision of a district or if the class of estates to be so ttled extends over more than one subdivision, the officer appointed f or the preparation of the forecast re port shall be an officer not below the rank of Extra Assistant Commissioner and he shall be relieved of all other duties f or such period as the State Government may judge t o be necessary for the proper preparation of the report. CHAPTER II RE -.ASSESSMENT OF LAND NOT ·BEING TOWN LAND 7. The provisions of this part shall Bar to appli apply to the settlement of any local cation of area or class of estates not being provisions town lru:id, and in applying them, town of Part II to l and shall be lLft out of account. town land. 8~ In the framing of general propo General pro sals of re -as so ssment for each assess posals of rE. - ment group, the Settlement Officer assessment. shall have rE.gard t o the changes which have ofcurred in the locality since the fixing of the existing assessment, more particularly in respect of - I . ...__ -7- (i) the economic condition of those who live mainly by agriculture, (ii) the value of agricultural pro- duce , Ciii) the cost of production, and (iv) letting and selling value th~ cf lanJo 9~ (1) S~bject to the provisions of Detailed section 25, in the determination of the assessme amotn1t of the assessment proper for each nt of estate the villages and the fields shall estates. be and a fair rate per bigha c~assified shall be fixed for each class of land in each class of village : Provided that land settled or used for special cultivation may be assessed at a fair all-round rate per bigha. (2) In classifying the villages within each assessment group for the purpose of determining how the revised , assessment of the group should be dist ributed amongst them, the Settlement Officer shall have regard to their exi sting assessment and to their relative advantages and disadvantages more par ticularly in respect of - (i) the fertility of the soil, (ii) the economic condition of those who live mainly by agriculture, (iii) facilities of communication, ... acce ssi'bll:tt y to markets, and liability to damage by natural causes or frcrn wild animals. (3) In classifying the fields the Settlement Officer shall have regard to ... - "'I -8- the ca:nparative value of the land for the purposes of agriculture . Bar to enh 100 The land revenue of an estate ancement on shall not be liable to enhancement on account of the ground of drainage works, irrigatie improve men ts . on works, :r .::;::...1.ilat' improvements eff ected since i;be la3t settlement at the expensesJunder ~im or of any agency other than Governmemt or a local Auth ority, except Village Authoritjes und er tbe Assam Rural Self-Government Act. Limitation 11 . (1) The total revenue assess of demand. ed on an assessment group shall not exceed 1 O per cent of the gross pro duce of the group as determined by the Settlement Officer . (2) The incidence of the Limitat:i. of enhanc.. revenue, that is to say, the total ment . revenue assessed divided by the total settled area on which it is assessed, shall not exceed the incidence of the revenue immediately before the sett * lement by more than 30 per cent in the case of the enire area or class of es' ates notified for settlement or by more than *50 per cent in the case of any village, which was an established village at t he last settlement. *Provided that for the purpose of applying this sub-section, any land which, - - - - - - - -- - - - - - - - - - - - *Vide Assam A~t XIV of 19)7. # of the Settlement-bolder or of any person holding 0 -9- in the opinion of the State Government had, immediately before the settlement been held on· concessional tErms or settled or used for special cultivation or any villages which were immature at the time last se ttlement, shall 0~ :~e be left o..it of account, and the limi tations ment1o:ied in sub-section (2) shall not apply to such lands. 12. (1) If the tonal revenue ass Graduated essed under this part on all the esta enhanceme tes held by the same owner or set of nt . co-owners within any *village exceeds the former revenue on the same area and the revenue as thus enhanced eni ceds then subject as hereinaf ~e*15 ter provided, (a) in any case in which the enhancement exceeds 25 per cent but does not exceed 100 per cent of the old revenue, it shall be eff ected gradually by quin quennial each increm~nts not exceeding 25 per cent of the old revenue; (b) in any case in which the enhahcement exceeds 100 per cent of the old reve - nue the case shall be re ferred to the 1State Gov ernment for orders. (2) When the old revenue is less than Ps.*15 and the enhanced reve nue exceeds the old revenue shall ~.*15 * Vide Assam Act XIV of 1957. 1 Substituted for the word 'Provincial' by Adaption Laws Order, 1950. -10- be taken to be ~~*15 for the purpose of applyil).g sub-section (1) . (J) It shall be the duty of the Settlement Officer, at the time of offerj_ng settlement, to endeavour to give effc;ct to ·i;ne concession mentioned in sub-seclio~ (1) , and in case of ommi ssion, it shall be opened to the settle ment-holder to aprly for it to the Sett lement Officer within one year of the offer of settlement. *Provided that the concession men tioned in the sub-section (1) above shall not be available for any land which, in the opinion of the State Gov ernment had, immediately b8fore the settlement, been held on concessional terms or settled or used for special cultivation. 13. The term for which the land Term of ass essment. revenue is assessed shall not be less than 30 years, provided - (1) that the State Government may fix a shorte:" term for villages whi ch arc immature, or which, having been immature at the last settlement, were ass igned a shorter term than the re st of the assessment group in which they were i:.1cluded, and (ii)tnat the offer of settle ment of any land which i s assessed as used f or agri- * Vide Assam Act XIV of 1957 • .. _11 - -cultural purposes may cont ain a condition that if the land is used for commercial or industrial purposes *or if the soil of any estate has permanently improved or deterioratrd through .. causes beyond the control of the settlement holder the assessment may be revi sed in the prescribed mann er before the expiration of the term of the lease. * (tij) that, if, after the expiry of every fifteen years, tl'la average level of ·prices of Agricultu:ral produce for the last fifteen years has, in the opinion of the State Government changed by more than 25 per cent from the avGrage price level of the period of fifteen years preceding the last fifteen years, then the assessment may be reYised at any time after the expiration of the last fifteen years by incre asing or reducing the asse ssment accordzilng as the ~c prices aise or fall, in the manner set out below :- Changes in prices Changes in Land revenue (a) .}:.pto 25 per cent Nil. 25 •1 (b) Above per cent 3u & pe r cenu.. . - - ~ ~~~~~~~~~- -~~~~~~~~~~~~ * Vide Assam Act XIV of 1957. - - a .. -12- and but not above 31t per cent. 64 (c) Above 31t per cent per cent. but not above 37t per cen·i:;, 98 :~1 per cent. (d) !~~~ ~~l ~~ g~g~. but (c) Above 43-:f per cent " 1 2 2 1 per cen t • CHAPTER III RE -ASSESSMENT OF TOltlN LAND 14. The provisions of this Part Applications of provisions shall apply only to town land under cf Part III settlement, to town land. 15. Town land shall be divided Division of . t: the following main classes : - town land in ~l1.10 to classes. (a) agricultural land (:L11- cluding agri~ultural 1·.:: sidancc s), (b) residential sites, (c) ::r adc s:::. te s. The Settlement Officer may make as many sub-classes under each main class as he considers necessary, 16. The rates of revenue for ag- Rates of re ri~ultural 1lkand ~ihnll not 8:x.ceed by mor-venue for 7t re i;han per cen-i;, the rates fixed agricultural for similar land in the highest rated land. adjoining vi llage. ! 7. The r ates of reYenue fixad Rates of re f o:c la.nd se ttJ.ed with a righ r. of rene - venue for ,,ral and classed as resident:i.al sites land classed shall not exceed 25 per cent cf the as residenti an.1 .1 al value of the site s • a: sites. -13- 18. The rates of revenue for land Rates of re settled with a right of renewal and "1e:-iue :fis::: 0~1 classed as trade sites shall not exceed land classed 50 per cent of the annual value of the as trade sit- sites. es. 19c The rates of revenue for Rates of re - land settled without a right of renewal venue for for a period not exceeding three years temporary shall not exceed the full annual value settled land. of the sites. Explanation : - For the purposes of sections 17, 18 and 19 the annual value , shall mean the gross annual rent at '.vhich land may be reasonably e:x.-pected to let and shall be determined. where ever possible, frcm recent records of sales and leases relating to lands 0£ a sirniJ.ar de script ion and with sj_rnilar ., .- ad-vantages in tbe vi~ini VJ • 20. (1) The provisions of section Graduated 12 shall apply to agriculDJ~al land. enhancement of revenue (2) If the total revenue ass on agricul' ti-...l on all tne resid8ntial ;;ites ural land o~sed hcli by the sa:ns or set cf co· and re sid.e - owne~' cv:ners within a tovm excecC::.u the 1 or nM.al sites. II mer revanue on the sarne area and the er::1ancement shall be effected g:-ndually by trj ~nnia.1 i ncrements each not excee- dtng 25 per cent of thc totc:~l enhe.nceme: t >'<:Provided that; in 0-'1Y case in which the en~ancer1en-c exceeds 400 per cent of the: old revenue, the case shall be refe - 3"red. to the State Govern::nent for orders .. II revenue as thus enhanced exceeds 15, RsQ then the -14- (i) When the old revenue is less thah ~. *15 and the enhanced revenue exceeds~. *15 the old revenue s~all be taken to be ~. *1 5 for the purpose of applying sub-section (2) . 21. F Jr l<....rid settled with a right Term of of renewal the term for which revenue af-se s sme n t . is assessed shall be not less than 30 years : Pr ovided that for r easons. to be re co:cC.ed the term of settlement may be for a shor·ter period : Provided also tnat the lease which is issued for such land may provide that the revenue may be re-assessed before t11e expiry of the term of tbe lec-.se if ii:; appears to the Denuty Commissioner that (a) a5ricultural la!1d has been con "l"te:rted into a re sidentiaJ. site or a trade sitP or ~,·ice-versa or (b) a resjdential site has been ~c...,v-er·ced in:o a t::-ade .1t te or vice -ver~a~ rl CEA?~R GENE:=lAL 22. E:xcept as ot}.(;·:wi se prarid.ed. Appltcat j.o::.. trus P:::.rt; ~Jhall i:!T'ply -l;o the ssttle 3 of provisi··· menc cf a~iy local ar'32. or class cf ons of Part es~a.te~;, whether compr::.::;ing town land IV to settl e not .. 01'." ment of cer tain class 23 (1) The class if :Liiation of every of land, o ?teld or site shall, if so required by ·~be se t:tlemen-b holder~ be deciC.ed after Classifica- : )C;c>.l inquiry by an o:'ficer n0t below t ion of J.and. - - tr - .e . .. : . r .. a . n k - of- A - ss - is - ta - nt - S - e :; - t2- - em - en - t - Of - fi - cer - . - - - -- _.,.. ~ ~ Vica Assam Act XIV of 1957. 7" -15- (2) The settlement-holder may, within thirty days of any decision under su1:-·section (1 ), arpeal to the Settle me1t Offic~r, or to any Additional Sett lmdmt Officer that may be appointed by tile State 1 Government for the pur of this section, who shall decide p~e Ue correc~ class if ica·~ion ti'~er local i~qr.. iry. The order of 7ihe s~ ttlement 0.'ficer or .Addi tionn.l Sat tle:ne nt Off i C3r sha.11 subject to the provisions of @ction 151 of the Regulation, oe final. (3) Notwithstanding anything con- VII of tained in the Court-fees Act, 1870, there 1870. shall be payable on ar..y petition of app·- e~: p~esented under sub-se~tion (2) a court-fee calculated at the rate of one rupee for each field or site =-~eluded the~·eL, su::>iect to a maximum o~~ IL~20 :.:i res-.:.,ect of field or sites ~iti.1atcd in the s.::i:n'3 i.rillage, the petition~r bein~ en~i- ·~J..t::d, if ·i;he apre al is su;!ce ssful, to the refur..d of the fee in propo=tion to his success. ~4. (1) '!':.1e Set:le~ent Cff:..~er shall Rate renor!; eni"ood.y hi~ proposals for 9ad1 assessment of ~he Se g.cc-~:'J in a i~a-:e report as ~1ea:rlJ' a~ may ':tlems nt "Ls in the 1'!'8 3crib\Jd f c·ra and sha:._ Oi't'icer • .: .u·b:-:lilJ the report to the "' Director of la: •i Ra corc':.3. (2) Si..lb;ec"G ~o r:il;:;, the (Director of J.,and RecordsJ* sh~ll ut.«bj .:..sh the T"enort ai-:.C.! c::.f ter consider:...ng ai:y o'l1j ection; · ·- ·Lllai: mF~J be rece;:.•reO., .:..d::. .:ef'~er such .1:urther ... _ ... -.. - - - -- ·- - ·- - -· ... - -- - - - - - - - - - ·- !..'1_0sti t·Jtec for the w')r(i. "Provir.cial11 oy :'~ D. L.R, is oubstitu·~ei: for Commi_ssicner o~ D:;...,isicn vide No. . . . I ... -16- inquiry, if any as he may deem necessary, submit the with his recommenda r~port tions for the orders of the Statel Gov ernment 9 25. Notwithstanid..tlng anything cor: Assessoenc c'!: tained in this Act, where land origina revenue on lly settled as land is used as fishery, land used as the revenue thereon, instead of being fishery. assessed on the basis of a rate per may be assessed according to bigh~, the annual value of the fishery. CHAPTER V SUPPLEi-1ENTAL -1.:26 The State Government may sub Power of State .j ec: to the condition of previous Goverrnnen t to pu'":::>lication, make rules for :,he pur· make rules. pose of carryi.ng out the provisions of this Act. ... ' f-ubsti tu ted f u:r. chB ·,;o. .~. v. 1 Prov lncia.111 by Adap.:-a.tion Laws G...-C.er, 15)7. * 'li de .Assam .Act XIV of I 95 l . JL/! XII 7€.