The Assam Betterment Fee and Mooring Tax (Dibrugarh) Act, 1953

{
    "id": 13907,
    "slug": "the-assam-betterment-fee-and-mooring-tax-dibrugarh-act-1953",
    "title": "The Assam Betterment Fee and Mooring Tax (Dibrugarh) Act, 1953",
    "short_title": "The Assam Betterment Fee and Mooring Tax (Dibrugarh) Act, 1953",
    "act_number": "(Assam Act No. 13 of 1953)",
    "act_year": 1953,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Assam Betterment Fee and Mooring Tax (Dibrugarh) Act, 1953",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title, extant and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) \"Collector\" means the Deputy Commissioner, the Additional Deputy Commissioner, Lakhimpur District or such other officer empowered by the State Government to carry out the functions of the said Deputy Commissioner;\n(b) \"fee\" means the betterment fee ;\n(c) \"prescribed\" means prescribed by rules framed under this Act;\n(d) \"property\" means only immovable property ;\n(e) \"revetment\" means the stone revetment constructed or to be constructed along the river Brahmaputra in the Dibrugarh Sub-division for the protection of the town and its neighbourhood from erosion by the river.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Levy of betterment fee.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Division into different belts.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Rate of annual fees.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Exemptions.",
            "chapter": null,
            "content": "(a) buildings and lands set apart for public worship either actually so used or used for no other purpose ;\n(b) burials and burial grounds.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Fees as charge on the property.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Instalment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Occurrence of change to any property.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Fee in case of transfer.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Collector's power to call for particulars.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Mooring tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Arrangements for collection.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. Arrears realisable as arrears of land revenue.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "15",
            "title": "15. Power to make rules.",
            "chapter": null,
            "content": "(i) the manner of publishing the list of persons liable to pay fee ;\n(ii) the manner of filing any appeal against assessment;\n(iii) the number of instalment or instalments and the time and the manner in which the fee shall be paid ;\n(iv) the manner of collection of fee ;\n(v) the time within which any notice about any change in any property shall be given ;\n(vi) the manner of giving any notice about transfer of any property ;\n(vii) the manner of giving any notice calling for particulars about any property ;\n(viii) the manner of fixing the rate of mooring tax and its collection.\nSchedule\n[Section 5(1)]\nBelt A...             Not exceeding 5 per cent of the value of the property.\nBelt B...             Not exceeding 4 per cent of the value of the property.\nBelt C...             Not exceeding 3 per cent of the value of the property.\nBelt D...             Not exceeding 2 per cent of the value of the property.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        }
    ],
    "metadata": {
        "Act ID": "Last Updated 10th February, 2020 [ass065]",
        "Act Number": "(Assam Act No. 13 of 1953)",
        "Enactment Date": "",
        "Act Year": "1953",
        "Short Title": "The Assam Betterment Fee and Mooring Tax (Dibrugarh) Act, 1953",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:55:18"
}