The Assam Board of Revenue Act, 1959

"I " 4 The 27th March 1960 No.LJL.57/58.-The following 'Act of the Asfam Legislative As~embl] ·which rt'ceiwd the asient of the Governor is hereby published for gene1al 'information. (Received the assent of the Gover~or on the 27th March 1960) ASSAM ACT No.VIII OF 1960 'f£1E ASSAM BOARD OF REVENUE ACT, 1959 .. ~. (As passed by, the Assembly) the Assam Gazette, Ex1raordina1y, dated the 31st March }960 An Act to provide for the constitution of a Board of' Revenue for the State ~f Ass au,. WHEREAS it is expedient to provi ::le for the consti- tution of a Board of Revenue for the State of Assam for the purpose and in the manner hereinafter ap pearing: It is hereby enacted in the Tenth Yeat' of the Republic of lndia as follows:-- t :l IAPTl:R I Short title, l. (1) Thi~ Act n1<ty lie called the Assam Hoard of -:xtent and Reveuue Act, 1959. commence· m~nt, (2) It extends tu ll11: wl1ole of tl1e State of Assam. (3) It sli<tll conic into L,l'l'e on such dafo· as the State Covernmcnt in.1y, by notification in the Official Gazette, appoint · Definitiom. 2. In this Act, unk~.s tl11:re is auychiug repug11aot in the subject or con1t:x1: --- (1) "Board" me;1n·, tf1e Assam Boar<l of Revenue l constit111ed uude.- Sectiu11 3. (2) "Prescribed" H1<:ans prescribed by rules 111aJ1'. undtc ilk- Act. (3) "Schedule" 111! ;:ins schedule lo tl1is Act. ( :r i I\ PTER II Constitution, Pow~!1's and Functions of tht? Assan.1 Board of Revenu.c Comtitut.ion 3. (l) With cni·cl lrc1m wch <late as the State Gov ofthe Board. erntnf'nt nwv, by 11"1ifiu11inn in the Official Gazette appoint, tht:re skill I w nrnsti lUte<l for the State of Assam a Hoard t<> l:w known as "the Assam Board of Hevf'nue" (hereinafter refc;1red to as "t~1t: Board"). J\',:mbership (?.) The Hoard sltaJI cnnsist of two rnemuers to be ,,: the Board. appoin1ecl hy tlw State Co, ernrnent. (J_ualifica- (3) A mFmber nf th,; lloard sh:ill either be a person 1ions of the who, in the 11pinio11 of tbe State Government, is by memhrr. reason ot his wi1k adr11i11istrative or judicial experience is fitted to serve on tl1e Board or a person who is q uali fieJ to be appointed as JuJge of a High Court. 3 ( 4) The State Government shall appoint one of the members of the Doard to act as the 9hairman thereof. to (5) In hearing appeals un<ler Section 4 or in case of review of orders of the Board under Section 7, the . Board·· shall co-opt according to the nature of the case, an additional member from amongst the officers appertaining to the Department administering the enactment specified in Schedule 'A' to be nominated in .this behalf by the State Government by a notifi.za• tion in the Official Gazette. (6.) No petson shall be retained as member after be has attained the age of sixty years. · (7) On their appointment, the Chairman and the member may be paid such salary as may be prescribed. The member co-opted under sub-section (5), shall not be entitled to any salary as member of the Board. ~o,,ers and 4. (l) The Board shall have the powers and f4ncuons of jurisdiction to entertain appeals and revise decision ;.t·b. e Board, l· n revenue cases ans· 1·1 1g un d er t h e prov1 · s 1 · 0ns o f · t 1 1 e enactments as are specified in th•e Schedule A . · (2) On and from the commencement of this Act, the powers and jurisdiction to entertain appeals and revise decisions in revenue cases arising under the provisions of the enactments specified in sub-section (1) as was vested in the Assam High Court under the \ Act Assam Revenue Tribunal (Tra;,sfcr of Powers) Act, l~~r;' 1948; 1948 or in the auth•)rity appoint-:d by generni or special order of the State Govez nment referred to m the said Act shall cease and shall be transferred to the Board and on such transfer the Board shall have the powers and jurisdiction to entertain appeals and revise decisions. (3; Save and except those provided in sub-section (2) all appeals and : applications for revision in revenue cases as are instituted to the State Govern ment or the authority appointed by general or special order of the State Goverp.ment by or und·cr any of the enactments specified , in · sub-section ( 1) shall deem to have been instituted-before the Board and shall be decided as if they were in sti tutcd before it. . f 5. (I) Without prejudice to the generality of the e D u B u o e a s r d o . prov1.s 1. 0ns conta1· ne cl 2 · n 0 " ect1 · 0n .<., , t h e r d uu · es an d functions of the Board shall be and are hereby de clared to be :-- (a) to take over certain functions cof the admi nistrative and su1:ierintending nature as may be prescribed from the existing Boards ·of Sales Tax and Agricultural Income , Tax; (b) the general superintendence of the revenue& of the State of As$am from whatever source they may arise, and the recommendations of such proposition to the State .Govern ment as in the judgment of the Board may be calculated to augment or improve these revenues ; · · (c) superin~endence and control of all persons employed in the executive administration of the public revenm: ; and (d) such superintendence and cont1 ol over the acquisition of land under the laws for the time being in force as a··e now exercised by . the State Government. (2) It shall be competent for the State Government to assign, by notification, to the Board such other duties and functions as they may deem fit. Nu appeal 6. No appeal or revision shall lie against any order to lie passed by the Board in the exercise of its powers of appeal or revision under this Act. Review of 1. (I) The Board may, either on its own motion or. .. '" orden of on the application uf any p 1rty interested, review its the Board. own decision or order in any case and pass in refe· rence thereto such order as it thinks fit: Provided that no such application made by any. party shall be entertained unless the Board is s~ tisfied that there has been a discovery of new and important· matter or evidence which after the exercise of due diligmr.e w;.s not within the knowledge of such party, or could not Le produced by him at the tiuie when its decision was made, or that there has been some mis take or error apparent on the face of the record, or for any 0ther sufficient rr.ason : Provided further that no such decision or order shall be varied or revised unless notice has been given to the parties interested to appear and an opportunity has. been given to be heard in support of such order. (2) An application for review under sub-section (1) by any party shall be made within ninety days from the date of the decision or order of the Board. (3) In computing the period of limitation, the A~t provisions of the Indian Limitation Act, 1908 appli- of cable to applications for review of a judgment or . order of a civil court shall, so far as may be, apply to applications for review under this Section. Dlsr••sa~ of 8. All proceedings pending before the Assam "High ~- penclmg Court or the authority referred to in sub-section (2) case. of Section 4, as the case may be, immediately before the· date of commencement of this Act shalJ be deemed to have been instituted before the Board and shall be decided as if they were instituted before the Board. 5 . Manner. of . 9. All orders passed by the Board shall be executed ,. ..ex~cutmg. in the manner in which similar orders, if passed by the ~:~e~ Pt~; State Government or other competent authority, as the Board, case may be, could have b".cn executed. CHAPTER III MrscEI,LANEOUs . Rules. ! O. (I) The State Government may, b)' notification in the Official Gazette, make rules consistent with 'the provisions of this Act for carrying out the purposes of this Act save in regard to the matters specified in Section 11. (2) All rules under this Section shall be laid for not less than fourteen days before the Assam Legis lative Assembly as soon as possible after they are iuade and shall be subject to such modifications as the Legislative Assembly may make during the session in which they are so laid or tt1e session immediately following. R~gufations 11. <I) Subject to ~he previous sanction of the . for . the State Government the Board shall, from time to time, · ndbusmess frame regulations consistent ws ith .t he provisions oft. h is a d ure fo pf r O t ( h C e · Act. and rules m· ac1e . under ect10n 10 for regulating Board. its procedure and disposal of its business. (2) '.fhe regulations made under sub-section (1) shall be published in the Official Gazette. ,. Repeal and 12.· (1) The enactments specified in the third swiugs. column of ~chedule 'B' are hereby repealed or amend ed to the extent mentioned in the fourth column thereof. (2) All orders issued and things done under any of the enactments hereby repealed shall, so far as may be, be deemed to have b~en issue{! and done under this Act. - SCHEDULE 'A' (See Section 4) Serfal . Act Jurisdiction ·- No. "'."r·.· The Assam Land and Re I. Application against sale' of estates for venue Reg;ulation, 1886 arrears of revenue under Sectio:Y (I of 1886). 2. Appeal against the original or appel late c;r~e; passed by the Deputy Comm1ss1011er under Section 147(a). 3. Revision under Section J5I. 6 Serial Ar,t Jurisdiction No. 4. Appe<il agciinst annulment order passed by the Commissioner under prnviso to nde 149 of the Regu lation. 5. Appeal agai11st orders passed by the Deputy Commissioner and the Subdivisionai Officer under Fishery Ruk 11 fra1rnxl umlcr tl1c Regula tion and the [ndia11 Fisheries Act, 1897 (IV of Hl97). 6. Appelbte or rev.isiu11ary power9 under nutc :3 qf Instruction 88 issued under the Regulation. for ? The Opium A,ct, Hl78 (I of 1. A ppcal or revi~i' in under rule LB78). the 1imc being in force made under Section 5. 2. Appral m revision ag<linst an order passed under Sections 23, 24 and 25. 3 The Assam Local Rates ApJY~al under Section l3 against the Re~ulation, 1379 (HI of <:r<ler of auy officer appointed 1879). ·under Section 6·to assess or collect the rates. 4 ] he Assam Forest H egula· 1. Appeals in rnatters nf Sections tion, Ji:J9l \V11 of1891). 11, 12, 13 and 14. 2. Revision unrler Section 20 of '~- arra ngemc nt!; made uvder Section 13 or 16. ',, 3. Appeal' ?nd revisions under the rule~ f(ir tbc time being 111 fnrce made under the H qu11.ntion. 5 The Eastern Bengal. and 1. Appeal against the order of the Assam Excise Act, l 9JO (I Exci~e Cornn, issioner, the of 1910). District Collector or a Collec tor other than the District Collector and power to call for proceedings and revise orders under .Section 9. 2. Decision regarding technical defects, irregularities and omission under Section 27. Act j urilcUctiob 6 The Bengal Public Demands Revision of order passed by Recovery Act, 1913 (III of Commissioner under Section 53. 1913). 7 The Assam (Temporarily- I. Application under Section Settled Districts) Tenancy 83(2). Act, 1935 (III of 1935). 2. Appeal under Section 98. 3. Application under Section 102 8 The Assam Motor Vehicles Revision of orders under Section Taxation Act, 1936 (IX of 17. 1936). 9 The Motor Vehicles Act, Appeals against the order of the 1939 (lV of 1939). State Transport Authority in any matter falling under clauses (a),(b),(c), (d), (e) and (f) of Section 64. I 0 The Assam Agricultural Income Power to hear reference petition Tax .Act, 1939 -(IX of l 939). regarding questions of law arising out of the orders of the C0mmissioner of Agricultural Income-Tax under Sections 24 and 27. I I The Assam Sales Tax Act Power to hear reference petitions 1 1917 (XVII of 1 ~47).- regarding questions of law arising out of the orders of the Assistant Commissioner or Commissioner of Taxes under Sections 30 and 31. 12 The Assam Municipal Act, 1956 Appeal under Section 322. (Assam Act XV of 1957). 13 The Northern India Ferries Act, Appeals against the settlemf':,/ 1878 (Act XVII of 1878). of Ferrie<> by the Deput~~ mis~ioners and the Subdivi sional Officers or by any local Author;ty' '. SCHEDULl~ 1B• (See Section 12) Year No. Act 1939 I The Assam Commissioners~ The whole. Powers Distribution Act, 1939. 1947 XII The Assam Commissioners' Do. (Transfer of Powers) Act, 194.7. 1948 IV The Assam Revenue ~Tri­ Do. bunal (Transfer of Po wers) Act, 1948 • l910 I The Eastern Bengal and For Section 9 of the Act Assam Excise Act, 1910. amended by the Assa Excise (Amendment) Ac l 955 (Assam Act XXU of 1955) the followi rihall be substitute namely:-· ''9(1) Orders passed by t Excise Commissioner, t District Collector or · Collector other than t District Collector und this Act or under any r made hereunder shall appealable to the Assa Boaz·d of Revenue. (2) In hearing appeals u dcr su b-sec.tion (I), Assam Board of Reven may call for the proce,e ings held by any offic and pass such orde thereon as it may thi fit." . 2. In sub-section (2) of Se tion 27, for the wor "Board" the wor "Asrnm Board of Rev nue" shall be .substituted B. C. BARDA, Secy. to the Govt. of Assam, Law Deptt.