Amendment status not verified — confirm the current text below against the official source.
(1) Notwith1tanrJing an)'thlng contained in any other Tax law for the time being in force and subject to the provisions of this Act a tax shall be levied and collected annually on . and rrctn the commencement of this A:::t in resrect. of all · ~ pccified lands in the SJatc cm the annual productivity of · such Jand. (2) J\otwithste11ding anyrhing contained in sub-section (t) and subject to sub-sections (3 J and (4) no tax shall be ·. levied ·under sub-section (I) in respect of a tea estate for an}' year during which the · total area ef · specified land owned or held by the owner and used for intc:nded to be used by him during that year for growing tea and for purposes endllary ·thereto doea not cueed thirty Bighas. , (3) Tbe exemption under sub-sec cion (2) shall be ad mtasible for a period of five l cars- · · (a) from the ftrat day of January, 1990 in case of . an owner who waa engaged in growilig .tea at the commencement of this Act ; and 540 THE ASSAM GAZETTE. EXTRAORDINARY; MAY 2>, 1990 (b) in any other case for a period of fivo 7ean· from the date of commoncomeat of production of greom tea leaves b1 tho owner. Bxplanatloa. -Fer the purpose• of clause (b) productfoa of arcen tea leaves by an owner shall be deemed to havo commenced on tho date from which green tea leaves are plucktd for the purpo10 of processing either by himself or by any otbcr penon. (4) A Hindu on.divided or joint family or firm 1ball he eligible fllr tho exemption undu sab-rection (2) only if the aggregate area of all specified lands owned or hold by each member of the family or firm and uaed ~r Intended to be used jointly by the said family or ftrm for growing tea and purposes ancillar1 thereto does not exceed thirt1 Bfghas. Determina- 4, The annual productivity of any land· in respect of any tion of annu• le•r shall be determined by aggregating:- al produc• ti.ity~ (i) in case of a tea estate, tile quantity in Kilorgrammes of green tea leave• produ~od in tho tea estate during the lear, and Rate or ... (ii) in case of a coal mine, . the quantity in Metrb Tonnes of coal extracted or obtained from such mino during the yenr ; and after deductin3 therefrom &ucb quantity of green tea leaves or, as the case may be-, <oal as 11 required to be deducted by virtue of any provi· 1ion of this Act or rules thereunder : · Provided that in determining t'to anaual produo&ivity of any land under this 1ectiun a fraction of Kilogramme or as tho case may be, Metric Tonne shall be ignored. ·