THE ASSAM URBAN IMMOVABLE PROPERTY TAX ACT, 1963

{
    "id": 3387,
    "slug": "the-assam-urban-immovable-property-tax-act-1963",
    "title": "THE ASSAM URBAN IMMOVABLE PROPERTY TAX ACT, 1963",
    "short_title": "The Assam Urban Immovable Property Tax Act, 1963",
    "act_number": "XIX",
    "act_year": 1963,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "repealed",
    "enactment_date": "1963-08-03",
    "description": "The Assam Urban Immovable Property Tax Act, 1963",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "An ACT",
            "chapter": null,
            "content": "An\nAct\nto impose a tax on immovable property in urban areas in the State of Assam.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "Preamble",
            "chapter": null,
            "content": "Whereas it is expedient to impose a tax on\nimmovable property in urban areas in the State of\nAssam :\nIt is hereby enacted in the Fourteenth Year of\nThe Republic of India as follows :—",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "1",
            "title": "Section 1(1)",
            "chapter": null,
            "content": "1. (1) This Act may be called the Assam Urban\nImmovable Property Tax Act, 1963.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "1",
            "title": "Section 1(2)",
            "chapter": null,
            "content": "(2) It extends to all urban areas in Assam.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "1",
            "title": "Section 1(3)",
            "chapter": null,
            "content": "(3) It shall come into force on such date as\nthe State Government may, by notification in the\nOfficial Gazette, appoint.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "2",
            "title": "Section 2",
            "chapter": null,
            "content": "2. In this Act, unless there is anything repugnant\nin the subject or context—",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "2",
            "title": "Section 2(1)",
            "chapter": null,
            "content": "(1) “annual value” means—\n(a) in the Municipal areas the annual value of\nlands and buildings as determined in\naccordance with the provisions of the\nAssam Municipal Act, 1956 ; or\n(b) annual value as determined in the final\nValuation List referred to in sub-section\n(5) of section 6 ;",
            "footnote": "Assam Act XV of 1957",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "2",
            "title": "Section 2(2)",
            "chapter": null,
            "content": "(2) “assessee” means a person by whom Urban\nImmovable Property Tax or any other sum of money\nis payable under this Act and includes every other\nperson in respect of whom any proceeding under this\nAct has been taken for the determination of the Urban\nImmovable Property Tax payable by him ;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "2",
            "title": "Section 2(3)",
            "chapter": null,
            "content": "(3) “Board” means the Assam Board of Revenue\nconstituted under the Assam Board of Revenue Act,\n1962 or under any statutory modification or re-enact-\nment thereof ;",
            "footnote": "Assam Act XXI of 1962",
            "is_definition": false,
            "sort_order": 80
        },
        {
            "number": "2",
            "title": "Section 2(4)",
            "chapter": null,
            "content": "(4) “Commissioner” means the Commissioner\nappointed under section 5 ;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 90
        },
        {
            "number": "2",
            "title": "Section 2(5)",
            "chapter": null,
            "content": "(5) “Government” means the State Government ;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 100
        },
        {
            "number": "2",
            "title": "Section 2(6)",
            "chapter": null,
            "content": "(6) “Municipal area” means any area declared\nto be or included in the Municipality under the provi-\nsion of sub-section (2) of section 5 of the Assam\nMunicipal Act, 1956, or declared to be a notified area\nunder the provision of sub-section (4) of section 334\nof the said Act ;",
            "footnote": "Assam Act XV of 1957",
            "is_definition": false,
            "sort_order": 110
        },
        {
            "number": "2",
            "title": "Section 2(7)",
            "chapter": null,
            "content": "(7) “occupier” means the person for the time\nbeing in actual occupation of, or paying, or liable to\npay to the owner, rent or any portion of rent of the\nland or building in respect of which the word is used,\nand includes a person occupying a land or building or\npart of a land or building rent free, and an owner\nliving in his own house ;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 120
        },
        {
            "number": "2",
            "title": "Section 2(8)",
            "chapter": null,
            "content": "(8) “owner” includes any person for the time\nbeing receiving rent of any land or building or any\npart of any land or building whether on his own\naccount or as agent or trustee for any person or society\nor for any religious or charitable purpose, or as a\nreceiver, or who would so receive such rent if the land,\nbuilding or part thereof are let to a tenant ;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 130
        },
        {
            "number": "2",
            "title": "Section 2(9)",
            "chapter": null,
            "content": "(9) “prescribed” means prescribed by rules made\nunder this Act ;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 140
        },
        {
            "number": "2",
            "title": "Section 2(10)",
            "chapter": null,
            "content": "(10) “State” means the State of Assam ;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 150
        },
        {
            "number": "2",
            "title": "Section 2(11)",
            "chapter": null,
            "content": "(11) “urban area” includes a Municipal area and\nany area declared to be such by the Government by\nnotification in the Official Gazette, within 16 kilome-\ntres of any Municipal area ;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 160
        },
        {
            "number": "2",
            "title": "Section 2(12)",
            "chapter": null,
            "content": "(12) “urban land and building” means any land\nand building within any urban area ;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 170
        },
        {
            "number": "2",
            "title": "Section 2(13)",
            "chapter": null,
            "content": "(13) “year” means the financial year.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 180
        },
        {
            "number": "3",
            "title": "Section 3",
            "chapter": null,
            "content": "3. Subject to the other provisions contained in\nthis Act, there shall be levied and collected for every\nyear a tax hereinafter called the “Urban Immovable\nProperty Tax”, on all lands and buildings in urban\nareas. The quantum of tax shall be three per cent\nof the annual value of the land and building and shall\nbe recoverable from the owner thereof.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 190
        },
        {
            "number": "4",
            "title": "Section 4",
            "chapter": null,
            "content": "4. The Urban Immovable Property Tax shall not\nbe leviable in respect of urban lands and buildings:—\n(a) occupied by the State or the Central\nGovernment ;\n(b) owned by—\n(i) a Municipal Board or Town Committee ;\n(ii) a Panchayat or Mahkuma Parishad con-\nstituted under any law for the time being\nin force ;\n(c) set apart for public worship and actually\nso used ;\n(d) used exclusively as a public burial or burn-\ning ground ;\n(e) used for charitable purposes as the Govern-\nment may by notification specify ;\n(f) used for the preservation of ancient monu-\nments.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 200
        },
        {
            "number": "5",
            "title": "Section 5(1)",
            "chapter": null,
            "content": "5. (1) The Government may, for carrying out the\npurpose of this Act, appoint a Commissioner and such\nother persons to assist him as it may think fit.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 210
        },
        {
            "number": "5",
            "title": "Section 5(2)",
            "chapter": null,
            "content": "(2) Persons appointed under sub-section (1) shall\nexercise such powers as may be conferred and perform\nsuch duties as may be required by or under this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 220
        },
        {
            "number": "5",
            "title": "Section 5(3)",
            "chapter": null,
            "content": "(3) All persons appointed under sub-section (1)\nshall be deemed to be public servants within the mean-\ning of section 21 of the Indian Penal Code, 1860.",
            "footnote": "Act XLV of 1860",
            "is_definition": false,
            "sort_order": 230
        },
        {
            "number": "6",
            "title": "Section 6(1)",
            "chapter": null,
            "content": "6. (1) In order to levy the Urban Immovable\nProperty Tax, the prescribed authority may obtain\nin the beginning of each year from the Municipal\nBoard or Town Committee, as the case may be, a list\nof owners of lands and buildings with their addresses\nin respect of which annual value has been determined\nby the Municipal Board or Town Committee.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 240
        },
        {
            "number": "6",
            "title": "Section 6(2)",
            "chapter": null,
            "content": "(2) Where no annual value of any land or build-\ning has been determined by the Municipal Board or\nTown Committee, the prescribed authority, after mak-\ning such enquiries as may be necessary, shall determine\nthe valuation of such land or building within such\nMunicipal area as hereinafter provided and shall enter\nthe same in a list called the draft Valuation List,\nwhich shall be in the prescribed form.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 250
        },
        {
            "number": "6",
            "title": "Section 6(3)",
            "chapter": null,
            "content": "(3) As soon as may be, after preparation of the\ndraft Valuation List, the prescribed authority shall\npublish a notice in the prescribed manner calling for\nany objection to the said Valuation List, to be pre-\nferred within thirty days of the date of publication of\nthe said notice.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 260
        },
        {
            "number": "6",
            "title": "Section 6(4)",
            "chapter": null,
            "content": "(4) Where any objection is preferred under sub-\nsection (3), the prescribed authority shall, after afford-\ning a reasonable opportunity of being heard to the\nobjector, decide the objection and shall confirm or\nmodify the draft Valuation List.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 270
        },
        {
            "number": "6",
            "title": "Section 6(5)",
            "chapter": null,
            "content": "(5) Subject to such modification as provided in\nthis Act, the draft Valuation List shall be final Valua-\ntion List after thirty days of issue of the notice under\nsub-section (3).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 280
        },
        {
            "number": "7",
            "title": "Section 7",
            "chapter": null,
            "content": "7. The prescribed authority, in order to prepare\nthe Valuation List under section 6 may, whenever it\nthinks fit, by notice require any owner or occupier of\nurban land or building to furnish it, within fifteen\ndays, with return of the rent or annual value thereof\nand such other information as it may require ; and\nthe prescribed authority, at any time between sunrise\nand sunset, may enter, inspect and measure any such\nland or building :",
            "footnote": "",
            "is_definition": false,
            "sort_order": 290
        },
        {
            "number": "7",
            "title": "Proviso to Section 7",
            "chapter": null,
            "content": "Provided that the prescribed authority may, in\nrespect of any particular owner or occupier and for\nreasons to be recorded in writing, extend the date of\nfurnishing returns.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 300
        },
        {
            "number": "8",
            "title": "Section 8(1)",
            "chapter": null,
            "content": "8. (1) In determining the annual value of urban\nlands and buildings under section 6, the prescribed\nauthority shall follow such procedure as may be\nprescribed and shall have regard to the following\nmatters, namely :—\n(a) the locality in which the urban land and\nbuilding is situated ;\n(b) the predominant use to which the urban\nland and building is put, that is to say,\nindustrial, commercial or residential ;\n(c) accessibility or proximity to market, dispen-\nsary, hospital, railway station, educational\ninstitution or Government offices ;\n(d) availability of civic amenities like water sup-\nply, drainage and lighting ; and\n(e) such other matters as may be prescribed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 310
        },
        {
            "number": "8",
            "title": "Section 8(2)",
            "chapter": null,
            "content": "(2) The prescribed authority shall follow the same\nprocedure, as far as may be practicable, as is followed\nby a Municipal Board or Town Committee in deter-\nmining the annual value of urban lands and build-\nings.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 320
        },
        {
            "number": "9",
            "title": "Section 9",
            "chapter": null,
            "content": "9. Whoever refuses or fails to furnish any return\nunder section 7, or knowingly furnish a false or incor-\nrect return or information, shall be liable to a fine not\nexceeding twenty rupees and to a further fine not\nexceeding five rupees for each day during which he\nomits to furnish a true and correct return ; and\nwhoever obstructs, hinders or prevents the prescribed\nauthority from entering or inspecting or measuring\nany such land or building shall be liable to a fine not\nexceeding two hundred rupees.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 330
        },
        {
            "number": "10",
            "title": "Section 10",
            "chapter": null,
            "content": "10. The prescribed authority in the beginning of\neach year on obtaining the necessary information\nfrom the Municipal Board or Town Committee or on\ncompletion of the final Valuation List, shall assess the\namount of tax due from the owner. In the event of\nfailure of the owner to comply with the terms of\nnotice under section 7, the assessment shall be done\nby the prescribed authority to the best of its judg-\nment.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 340
        },
        {
            "number": "11",
            "title": "Section 11(1)",
            "chapter": null,
            "content": "11. (1) Government may, subject to such rules as\nmay be made in this behalf, by order reduce or remit,\nwhether prospectively or retrospectively the Urban\nImmovable Property Tax payable in respect of any\nclass of urban lands and buildings or by any class of\npersons and in particular the tax payable in respect\nof urban lands and buildings which are occupied\nwholly or partly by the owners themselves.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 350
        },
        {
            "number": "11",
            "title": "Section 11(2)",
            "chapter": null,
            "content": "(2) The Government may at any time cancel\nor modify any order issued under sub-section (1) and\nupon such cancellation the Urban Immovable Pro-\nperty Tax shall be payable in respect of the land and\nbuilding concerned with effect from the year in which\nsuch cancellation is made.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 360
        },
        {
            "number": "12",
            "title": "Section 12",
            "chapter": null,
            "content": "12. Where the urban land and building belong to\na firm or an association of persons, other than a\ncompany as defined in the Companies Act, 1956 and\nin respect of which tax is due under this Act is discon-\ntinued or the association of persons is dissolved the\nUrban Immovable Property Tax shall be levied\nupon and recovered jointly and severally, from every\nperson who at the time of such discontinuance or\ndissolution was a partner of such firm or member of\nsuch association ; and all the provision of this Act\nshall apply accordingly.",
            "footnote": "Act I of 1956",
            "is_definition": false,
            "sort_order": 370
        },
        {
            "number": "13",
            "title": "Section 13(1)",
            "chapter": null,
            "content": "13. (1) Any owner objecting to an order passed\nunder this Act may, within thirty days from the date\nof the finalisation of the Valuation List under sub-\nsection (5) of section 6, or service of any other order,\nappeal to the prescribed authority against such order\nprovided that this period may be extended by the\nprescribed authority for good and sufficient reasons\nto be recorded in writing :",
            "footnote": "",
            "is_definition": false,
            "sort_order": 380
        },
        {
            "number": "13",
            "title": "Proviso to Section 13(1)",
            "chapter": null,
            "content": "Provided also that no appeal shall be entertained\nby such authority unless it is satisfied that the amount\nof tax assessed or penalty imposed has been paid :",
            "footnote": "",
            "is_definition": false,
            "sort_order": 390
        },
        {
            "number": "13",
            "title": "Proviso to Section 13(1)",
            "chapter": null,
            "content": "Provided further that such authority, if satisfied\nthat an owner is unable to pay the tax assessed, may,\nfor reasons to be recorded in writing, entertain an\nappeal without such tax having been paid.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 400
        },
        {
            "number": "13",
            "title": "Section 13(2)",
            "chapter": null,
            "content": "(2) In disposing of an appeal under sub-section\n(1) the appellate authority may—\n(a) confirm, reduce, enhance or annul the order\nof valuation or assessment, or\n(b) set aside the order of valuation or assess-\nment and direct a fresh valuation or\nassessment after such enquiry as may be\nordered, or\n(c) confirm, reduce or annul the order of\npenalty.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 410
        },
        {
            "number": "13",
            "title": "Section 13(3)",
            "chapter": null,
            "content": "(3) The order of the appellate authority shall be\nfinal except as provided in section 14 and section\n15.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 420
        },
        {
            "number": "14",
            "title": "Section 14(1)",
            "chapter": null,
            "content": "14. (1) The Commissioner may call for and\nexamine the record of any proceeding under this Act,\nand if he considers that any order passed therein by\nany person appointed under section 5 to assist him\nis erroneous in so far as it is prejudicial to the interests\nof revenue, he may, after giving the owner an\nopportunity of being heard and after making or\ncausing to be made such enquiry as he deems neces-\nsary, pass such orders thereon as the circumstances of\nthe case justify, including an order enhancing or\nmodifying the valuation or assessment, or cancelling\nthe valuation or assessment and directing a fresh\nvaluation or assessment as the case may be.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 430
        },
        {
            "number": "14",
            "title": "Section 14(2)",
            "chapter": null,
            "content": "(2) In the case of any order other than an order\nto which sub-section (1) applies passed by any person\nappointed under section 5 to assist him, the Commis-\nsioner may, either of his own motion or on a petition\nby the owner for revision, call for the record of any\nproceeding under this Act in which any such order\nhas been passed and may make such enquiry or cause\nsuch enquiry to be made, and subject to the provi-\nsions of this, may pass such order thereon, not being\nan order prejudicial to the owner, as he thinks fit.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 440
        },
        {
            "number": "14",
            "title": "Section 14(3)",
            "chapter": null,
            "content": "(3) In the case of a petition for revision under\nsub-section (2) by an owner, the petition shall be\nmade within ninety days from the date on which the\norder in question was communicated to him or the\ndate on which he otherwise came to know of it,\nwhichever is earlier :",
            "footnote": "",
            "is_definition": false,
            "sort_order": 450
        },
        {
            "number": "14",
            "title": "Proviso to Section 14(3)",
            "chapter": null,
            "content": "Provided that the Commissioner before whom\nthe petition is filed may admit it after the expiration\nof the period of ninety days if he is satisfied that\nfor reasons beyond the control of the petitioner or\nfor any other sufficient cause, it could not be filed\nwithin time.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 460
        },
        {
            "number": "14",
            "title": "Section 14(4)",
            "chapter": null,
            "content": "(4) The Commissioner shall not revise any order\nunder this section in the following cases :—\n(a) where an appeal against the order lies\nunder section 13 or 15 but has not been\nmade and the time within which such\nappeal may be made has not expired, or\nin the case of an appeal to the Board, the\nowner has not waived his right of appeal ;\nor\n(b) where the order is pending on appeal under\nsection 13 ; or\n(c) where the order has been made the subject\nof an appeal to the Board.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 470
        },
        {
            "number": "14",
            "title": "Explanation to Section 14",
            "chapter": null,
            "content": "Explanation.—An order by the Commissioner\ndeclining to interfere shall, for the purposes of this\nsection, be deemed not to be an order prejudicial to\nan owner.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 480
        },
        {
            "number": "15",
            "title": "Section 15(1)",
            "chapter": null,
            "content": "15. (1) Any owner objecting to an order passed\nin appeal under section 13 or passed in revision under\nsub-section (1) of section 14 may appeal to the Board\nwithin sixty days of the date on which such order is\ncommunicated to him.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 490
        },
        {
            "number": "15",
            "title": "Section 15(2)",
            "chapter": null,
            "content": "(2) The Board may admit an appeal after the\nexpiration of the sixty days referred to in sub-section\n(1) if it is satisfied that for reasons beyond the control\nof the appellant or for any other sufficient cause it\ncould not be filed within time.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 500
        },
        {
            "number": "15",
            "title": "Section 15(3)",
            "chapter": null,
            "content": "(3) An appeal to the Board shall be in the pres-\ncribed form and shall be verified in the prescribed\nmanner, and shall be accompanied by a fee of twenty-\nfive rupees.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 510
        },
        {
            "number": "15",
            "title": "Section 15(4)",
            "chapter": null,
            "content": "(4) The Board may, after giving the owner an\nopportunity of being heard, pass such orders thereon\nas it thinks fit, and shall communicate any such orders\nto the owner and to the Commissioner.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 520
        },
        {
            "number": "16",
            "title": "Section 16",
            "chapter": null,
            "content": "16. When any tax or penalty or other dues is or\nare payable in consequence of any order passed under\nor in pursuance of this Act, the prescribed authority\nshall serve upon the person liable to pay such tax or\npenalty or other dues a notice of demand in the pres-\ncribed form specifying the sum so payable and the date\nwithin which such sum shall be paid.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 530
        },
        {
            "number": "17",
            "title": "Section 17(1)",
            "chapter": null,
            "content": "17. (1) If the demand in respect of any dues under\nthis Act is not paid on or before the date specified as\naforesaid, the owner shall be deemed to be in default;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 540
        },
        {
            "number": "17",
            "title": "Proviso to Section 17(1)",
            "chapter": null,
            "content": "Provided that the prescribed authority may, in\nrespect of any particular owner and for reasons to be\nrecorded in writing, extend the date of payment of the\ndues or allows such owner to pay the same by instal-\nments and in that case the owner shall not be deemed\nto be in default till the date as extended or the last date\nof payment by instalment is over.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 550
        },
        {
            "number": "17",
            "title": "Section 17(2)",
            "chapter": null,
            "content": "(2) Where an owner is in default, the prescribed\nauthority may in his discretion, direct that, in addition\nto the amount due, a sum not exceeding that amount\nshall be recovered from the defaulter by way of penalty.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 560
        },
        {
            "number": "17",
            "title": "Section 17(3)",
            "chapter": null,
            "content": "(3) Where an owner is in default, the prescribed\nauthority may order that the amount due shall be\nrecoverable as an arrear of land revenue and may\nproceed to realise the amount due as such.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 570
        },
        {
            "number": "18",
            "title": "Section 18",
            "chapter": null,
            "content": "18. Where an owner of urban land or building\ndies, the tax shall be levied upon and recoverable from\nhis executor, administrator or other legal representative,\nas the case may be.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 580
        },
        {
            "number": "19",
            "title": "Section 19",
            "chapter": null,
            "content": "19. When the urban land or building of an owner,\npasses on to any person whether by sale, inheritance or\notherwise, the liability to pay tax payable in respect of\nsuch land or building and remaining unpaid at the\ntime of such passing on, shall be jointly and\nseverally on the transferor and the transferee,\nand the transferee shall within thirty days of\nsuch passing on, apply to the prescribed authority to\nrecord his name.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 590
        },
        {
            "number": "20",
            "title": "Section 20",
            "chapter": null,
            "content": "20. Where the urban land or building is in-charge\nof any guardian, trustee or agent of a minor or other\nincapacitated person on behalf of, and for the benefit\nof, such minor or other incapacitated person, the\nurban Immovable Property Tax shall be levied upon\nand recoverable from such guardian, trustee or agent\nas the case may be, in the like manner and the same\nextent as it would be leviable upon and recoverable\nfrom any such minor or other incapacitated person, if\nhe were of full age and sound mind and all the\nprovisions of this Act shall apply accordingly.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 600
        },
        {
            "number": "21",
            "title": "Section 21",
            "chapter": null,
            "content": "21. The prescribed authority on being satisfied\neither on an application or on any other manner that\nthe owner has paid in excess of the sum due from\nhim shall order, as soon as it may be, the refund of\nthe sum so paid in excess :",
            "footnote": "",
            "is_definition": false,
            "sort_order": 610
        },
        {
            "number": "21",
            "title": "Proviso to Section 21",
            "chapter": null,
            "content": "Provided that the prescribed authority may set-\noff such sum against other dues from the same\nowner.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 620
        },
        {
            "number": "22",
            "title": "Section 22(1)",
            "chapter": null,
            "content": "22. (1) The authority which made a valuation\nor assessment or passed an order on appeal or revi-\nsion in respect thereof may, at any time within three\nyears from the date of such valuation, assessment\nor order and of its own motion, rectify any mistake\napparent from the record of the case, and shall,\nwithin the like period, rectify any such mistake as\nhas been brought to its notice by an owner :",
            "footnote": "",
            "is_definition": false,
            "sort_order": 630
        },
        {
            "number": "22",
            "title": "Proviso to Section 22(1)",
            "chapter": null,
            "content": "Provided that no such rectification shall be made\nhaving the effect of enhancing the assessment unless\nthe authority concerned has given notice to the owner\nof its intention so to do and has allowed him a\nreasonable opportunity of being heard.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 640
        },
        {
            "number": "22",
            "title": "Section 22(2)",
            "chapter": null,
            "content": "(2) Where any such rectification has the effect of\nreducing the assessment, a refund shall be due to the\nowner.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 650
        },
        {
            "number": "22",
            "title": "Section 22(3)",
            "chapter": null,
            "content": "(3) Where any such rectification has the effect\nof enhancing the assessment, a notice of demand\nshall be issued for the sum payable.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 660
        },
        {
            "number": "23",
            "title": "Section 23",
            "chapter": null,
            "content": "23. Whoever makes a statement in verification\nor declaration in connection with any proceedings\nunder this Act which is false, and which he either\nknows or believes to be false, or does not believe to\nbe true, shall, on conviction before a Magistrate, be\npunishable with simple imprisonment which may\nextend to six months or with fine which may extend\nto one thousand rupees or with both.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 670
        },
        {
            "number": "24",
            "title": "Section 24",
            "chapter": null,
            "content": "24. The prescribed authority may, for the pur-\nposes of this Act—\n(1) require any firm or association or Hindu\nundivided or joint family to furnish it with a statement\nof the names and addresses of the members of the firm\nor association or of the names and addresses of the\nmanager or members of the family, as the case\nmay be ;\n(2) require any person whom it has reason to\nbelieve to be a trustee, guardian, manager or agent\nto furnish it with a statement of the names of the\npersons with their addresses for or of whom he is a\ntrustee, guardian, manager or agent ;\n(3) require any Municipal Board or Town Com-\nmittee to furnish the names and addresses of owners\nof urban land and building situated within its area\nand copies of valuation list and assessment registers.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 680
        },
        {
            "number": "25",
            "title": "Section 25",
            "chapter": null,
            "content": "25. No suit shall be brought in any Civil Court\nto set aside or modify the tax levied or orders passed\nunder the provisions of this Act, and no prosecution\nsuit or other proceedings shall lie against any officer\nof the State Government for anything in good faith\ndone or intended to be done under this Act or the\nrules made thereunder.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 690
        },
        {
            "number": "26",
            "title": "Section 26",
            "chapter": null,
            "content": "26. The prescribed authority shall, for the pur-\nposes of this Act, have the same powers as are vested\nin a Court under the Civil Procedure Code, 1908,\nwhen trying a suit in respect of the following\nmatters—\n(1) enforcing the attendance of any person and\nexamining him on oath or affirmation ;\n(2) compelling the production of documents ;\n(3) issuing commissions for the examination or\nwitnesses ;\nand any such proceedings before the prescribed autho-\nrity shall be deemed to be a “judicial proceeding”\nwithin the meaning of sections 193 and 228 and for\nthe purposes of section 196 of the Indian Penal Code,\n1860.",
            "footnote": "Act V of 1908; Act XLV of 1860",
            "is_definition": false,
            "sort_order": 700
        },
        {
            "number": "27",
            "title": "Section 27",
            "chapter": null,
            "content": "27. In computing the period of limitation pres-\ncribed for an appeal or revision, the day on which the\norder complained of was served and the time requisite\nfor obtaining a certified copy of such order, shall be\nexcluded.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 710
        },
        {
            "number": "28",
            "title": "Section 28",
            "chapter": null,
            "content": "28. If any owner—\n(a) sells or otherwise disposes of his urban land\nor building or any part thereof, or\n(b) acquires or occupies any new land or buil-\nding in an urban area, or\n(c) constructs any new building or house in an\nurban area,\nhe shall within the prescribed time inform the prescribed\nauthority accordingly ; and if any such owner dies,\nhis legal representative shall in like manner inform the\nsaid authority.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 720
        },
        {
            "number": "29",
            "title": "Section 29",
            "chapter": null,
            "content": "29. The Government may delegate, by notification\nin the Official Gazette, any of the powers of the\nCommissioner, under this Act to any person appointed\nunder section 5 to assist the Commissioner.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 730
        },
        {
            "number": "30",
            "title": "Section 30(1)",
            "chapter": null,
            "content": "30. (1) Whoever—\n(a) fails to pay the tax due from him within the\nprescribed period ; or\n(b) fraudulently or wilfully evades the payment\nof any tax due under this Act ; or\n(c) obstructs any prescribed authority from entry\nunder section 7 ; or\n(d) fails or neglects to comply with any require-\nment made by him under the provisions of\nthis Act ; or\n(e) knowingly produces incorrect accounts\nregisters or documents or knowingly furnishes\nincorrect information ; or\n(f) contravenes any other provision of this Act or\nthe Rules made thereunder ;\nshall be liable, on conviction, to a fine which may\nextend to one thousand rupees and when the offence is\na continuing one, with a daily fine not exceeding fifty\nrupees during the period of the continuance of the\noffence.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 740
        },
        {
            "number": "30",
            "title": "Section 30(2)",
            "chapter": null,
            "content": "(2) No Court shall take cognizance of any offence\nunder this Act or the Rules framed thereunder, except\non a complaint in writing by the prescribed authority,\nand no Court inferior to that of a Magistrate of the\nFirst Class shall try any such offence.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 750
        },
        {
            "number": "30",
            "title": "Section 30(3)",
            "chapter": null,
            "content": "(3) Notwithstanding anything contained in the\nCode of Criminal Procedure, 1898, all offences punishable\nunder this Act shall be cognizable and bailable.",
            "footnote": "Act V of 1898",
            "is_definition": false,
            "sort_order": 760
        },
        {
            "number": "31",
            "title": "Section 31(1)",
            "chapter": null,
            "content": "31. (1) The prescribed authority may, at any time,\naccept from any person who has committed an offence\nunder section 30 by way of composition of offence, a\nsum of money not exceeding one thousand rupees or\ndouble the amount of tax involved, whichever is greater,\nin addition to the tax to be recovered.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 770
        },
        {
            "number": "31",
            "title": "Section 31(2)",
            "chapter": null,
            "content": "(2) On payment of such sum of money as may be\ndetermined under sub-section (1), the prescribed autho-\nrity shall, where necessary, report to the court that\nthe offence has been compounded and thereafter no\nfurther proceedings under section 30 shall be taken\nagainst the offender in respect of the same offence\nand the said Court shall discharge or acquit the\naccused, as the case may be.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 780
        },
        {
            "number": "32",
            "title": "Section 32(1)",
            "chapter": null,
            "content": "32. (1) The State Government may, make rules\nconsistent with the provisions of this Act, for securing\nthe payment of tax and generally for the purpose\nof carrying into effect the provisions of this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 790
        },
        {
            "number": "32",
            "title": "Section 32(2)",
            "chapter": null,
            "content": "(2) In particular and without prejudice to the\ngenerality of the foregoing power, the State Govern-\nment may make rules :—\n(a) prescribing the manner in which and the\nintervals at which tax and penalty shall\nbe paid under this Act ;\n(b) prescribing the authority or authorities for\nthe purpose of carrying out any function\nunder any of the provisions of this Act ;\n(c) prescribing the form in which the Valua-\ntion List shall be prepared ;\n(d) prescribing the manner in which and con-\nditions under which the Government may\nreduce or remit the Urban Immovable\nProperty Tax ;\n(e) prescribing the manner in which an appeal\npetition may be filed under sections 13\nand 15 ;\n(f) prescribing the manner in which a revision\npetition may be filed under section 14 ;\n(g) prescribing the manner in which refund\nunder section 21 shall be made ; and\n(h) providing for any other matter for which\nthe rules can be or may be prescribed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 800
        },
        {
            "number": "32",
            "title": "Section 32(3)",
            "chapter": null,
            "content": "(3) All rules under this section shall be laid\r\nfor not less than fourteen days before the Assam\r\nLegislative Assembly as soon as possible after they\r\nare made and shall be subject to such modification\r\nas the Legislative Assembly may make during the\r\nSession in which they are so laid or the Session\r\nimmediately following.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 810
        }
    ],
    "metadata": {
        "Act ID": "196319",
        "Act Number": "XIX",
        "Enactment Date": "1963-08-03",
        "Act Year": "1963",
        "Short Title": "The Assam Urban Immovable Property Tax Act, 1963",
        "Department": "Assam Legislative Assembly",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:55:17"
}