Bare ActsThe Tripura Land Tax Act, 1978

Section 7

The asscss~ncnt of annual

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The asscss~ncnt of annual .lax payable for each holding shall be pl,e- Publication pinred and publisl~cd by such nu[horily and in such manner as n ~ a y be ple- orllle asscssnlcnl scribed. uf lax. ( '[7A. The assessment of tax made under this Act in rcspecl of any holding shall remain in force till the end of thc yeru in which profits or agriculture and valuc of land for any arcn is dete~mincd ;I fresh under the provisions of [he Tripura Land Revenuc & Land Reforms Act, 1960 and the rules made thzreundcr - Providcd t h i l t when thc sizc of a holding of Iandowncr inclheases duc to fimalgamation, inheritance, gift, purchase, ncclneLion or otherwise, or de- creases due to rransfcr, partition, division ot- ~ornpuIs(~ry i~cquisition by llle Centr;ll or the state Government, or otherwise, the tax with rcspecl to that Ilolding after such increase or, as the case may be, decrease, shall be rcns- sessed and ]-wised and thc rc\+ied amount ol'tas shall be payble, with cffect from thc cornmencemcnt of rhe yea- fnllowing thc year ofincrc;lse or, as the casc may be, decrease of [he size of that holding.

Section 7 – The Tripura Land Tax Act, 1978 | DailyLaw.ai