State Act

THE ASSAM ASSESSMENT OF REVENUE FREE WASTE LAND GRANTS ACT, 1948 (SINGLE DOCUMENT)

3. Notwithstanding anything contained in the Assam Land and Revenue Regulation 1886, or in any other law for the time being in force, or in any contract, and notwithstanding any express exemption from assessment under the terms of any Grant, a Revenue Free Waste Land 1[*] Grant shall be deemed liable to assessment to revenue on and from 1st April, 1948, and such Grant be liable to the payment of revenue, in addition to the local rates and local cesses, if any, assessed thereon, as follows : - (a) for the year 1948-49, 1st April, 1948 to 31st March, 1949--at a rate not exceeding Re. l per acre of the gross area as the Provincial Government may determine ; (b) for the year 1949-50 (1st April, 1949 to 31st March, 1950) at a rate not exceeding Re. 1 per acre of the gross area as the Provincial Government may determine ; (c) for the year 1950-51 (1st April, 1950 to 31st March, 1951) and subsequent years at such rates as the Provincial Government may from time to time by notification in the official Gazette determine : Provided that the rate of revenue so determined shall not exceed the usual rate for the time being for such class or classes of lands in the neighbourhood : Provided also that different rates may be determined for lands in different localities : Provided further that the term of assessment to revenue shall after the 31st March, 1950, be for such period as will be consistent and concurrent with the period of settlement for other lands in the area in which the grant is situate.