The Assam Urban Immovable Property Tax Act, 1963
assam · 1963
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1(i) This Act may be called the Assam Urban extent and i m m o v a kie Property Tax Act, 1963
- S. 2Section 2 defines key terms used in the Assam Urban Immovable Property Tax Act, 1963.
- S. 3The section imposes a 3% annual tax on the value of urban property in Assam.
- S. 4Section exempts urban immovable property tax for lands and buildings owned by government entities, municipal bodies, or used for public worship, burial, charity, or monument preservation.
- S. 5(1) The Government may
- S. 6Section 6 outlines the process for the prescribed authority to prepare and publish a list of urban property valuations for tax purposes.
- S. 8Section 8 outlines the procedure for determining the annual value of urban property and penalties for non-compliance.
- S. 10Section 10 mandates the prescribed authority to assess property tax annually, with authority to act if the owner fails to comply.
- S. 11The Assam Urban Immovable Property Tax Act allows the government to reduce or remit property tax, but can later cancel or modify such orders.
- S. 12Section 12 imposes joint and several liability for urban property tax on former partners or members after firm or association dissolution.
- S. 13Section 13 allows property owners to appeal against urban property tax orders within 30 days, with possible extensions.
- S. 14(1) The Commissioner may call for a nd Gommis- examine the record of any proceeding under this Act, noner
- S. 15—
- S. 16Section 16 mandates the prescribed authority to issue a demand notice for tax, penalty, or dues specified in the Assam Urban Immovable Property Tax Act, 1963.
- S. 17(1) If the demand in respect of any dues under co very
- S. 18Section 18 states that if the owner of urban property dies, the property tax is recoverable from the executor or administrator.
- S. 19Section 19 ensures that both the transferor and transferee share tax liability for unpaid urban property taxes upon transfer.
- S. 20The section mandates that taxes on urban property held by guardians or trustees for minors or incapacitated persons are levied and recoverable from them.
- S. 21Section 21 allows the prescribed authority to order refunds for overpaid property tax, with an option to offset excess payments against other dues.
- S. 22(1) The authority which made a valuation non
- S. 23Section 23 penalizes false statements in proceedings under the Assam Urban Immovable Property Tax Act with up to six months imprisonment and/or a fine.
- S. 24The prescribed authority may, for the pur- call for in- poses of this Act— forni'tfon
- S. 25Section 25 prohibits suits against the State Government for actions taken in good faith under the Act.
- S. 26Section 26 grants the prescribed authority powers similar to a court to enforce attendance, compel document production, and issue witness examination commissions.
- S. 28Section 28 requires urban property owners to notify authorities of land sales, acquisitions, or constructions within a set timeframe.
- S. 30Section 30 penalizes various tax evasion and non-compliance offenses under the Assam Urban Immovable Property Tax Act, 1963.
- S. 31The Assam Urban Immovable Property Tax Act allows the prescribed authority to compound tax offenses by accepting a fine.
- S. 32(1) Th e State Government may, make rules □lake rules
- S. 1860Com putation 2 7- computing the period of limitation pres- of the cribed for an appeal or revision, the day on whic