State Act
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Section 3. Rural Development Cess.
THE ASSAM RURAL DEVELOPMENT CESS ACT, 1988
Act no. 9 of 19881988RepealedAssam (State Act)
This Act was repealed on a date we do not have by The Assam Rural Development Cess (Repealing) Act, 2022; it may still apply to matters that began before then.
3. For the purpose of providing cost of development of rural areas in the State of Assam, on and from the commencement of this Act, there shall be levied and collected on all specified lands in the State a tax, to be known as rural development cess, at such rate not exceeding 25 per cent of annual value, as may be fixed by the State Government by notification in the Official Gazette.