The ASSAM TAXATION ( ON SPECIFIED LANDS) ACT, 1990
assam · 1990
- S. 3Section 3 of the Assam Taxation (On Specified Lands) Act, 1990 levies an annual tax on specified lands based on productivity, with exemptions for tea estates under 30 Bighas for five years.
- S. 5The rate of th1 tax under section 3 1bal1 be as follows:-
- S. 6Tho ta
- S. 8· Every owner sball file a return sb owing the a•ouo t tu
- S. 9Section 9 outlines the assessment process for the tax and provides a chance for taxpayers to be heard if their return is not accepted.
- S. 10Appeal, revision, review and reference, as the case revmon ete
- S. 11Recovery of any tax or penalty assessed under the !r~ar;rund Act or refund of any amount of tax
- S. 14(1) Subject ~o aucb condition1 a1 maybe prescribed, of otfHce1
- S. 15(1) The State Government may, for oarrJlng out the ritlea
- S. 16The powers
- S. 17(1) ;J'he· State Government may, by notification In make rule•
- S. 18The section allows the State Government to issue orders to address any difficulties in implementing the Act.