Back
THE ASSAM MUNICIPAL (AMENDMENT) ACT, 2012
ASSAM ACT NO. XII OF 2012
(Received the assent of the Governor on 14th May, 2012)
THE ASSAM MUNICIPAL (AMENDMENT) ACT, 2012
An Act further to amend the Assam Municipal Act, 1956.
Preamble
Whereas it is expedient further to amend the Assam Municipal Act, 1956, hereinafter referred to as the principal Act, in the, manner hereinafter appearing;
It is hereby enacted in the Sixty-third Year of the Republic of India as follows:
Short title, extent and commencement
1. (1) This Act may be called the Assam Municipal (Amendment) Act, 2012.
(2) It shall have the like extent as the principal Act.
(3) It shall come into force at once.
Amendment of section 28
2. In the principal Act, in section 28, in sub-section (2), for the wards “not less than half’, the words “more than half’ shall be substituted.
Amendment of section 38
3. In the principal Act, in section 38, in sub-section (1), in between the words “powers” and “of a”, the words “except the financial power” shall be inserted.
Amendment of section 50
4. In the principal Act, in section 50, in sub-section (2), for the words “Local Self Government”, the words “Urban Development” shall be substituted.
Amendment of section 68
5. In the principal Act, in section 68, in sub-section (1), after- clause (g), the following new clause shall be inserted, namely:-
“(gg) licence fees in connection with trade and business;”
Amendment of section 76
6. In the principal Act, for section 76, the following shall he substituted’, namely:-
“76. Preparation of list of holdings.- With a view to determining and imposing tax on the annual value of holdings under the provisions of this Act, every Municipal Board acid Town Committee shall prepare a list of holdings within their respective area and update the same continuously.”
Amendment of section 77
7. In the principal Act, for section 77, the following shall be substituted, namely:-
“77. Returns required for ascertaining annual value.- (1) The Chairman of the Municipal Board or Town, Committee shall, with a view to determining the annul value of holdings in any ward and the person primarily liable for the payment of holding tax, by public notice require the owner or the occupier of such holding to furnish a return in such form, containing such detail as may he prescribed and within such time, not being less than thirty clays from the date of publication of such notice.
(2) Every owner or the occupier as aforesaid shall be bound t comply with such notice and to furnish a return with a declaration that the statement made therein is correct to the best of Knowledge and belief of such owner or occupier.
(3) Whoever omits to comply with such requisition shall, in addition to any penalty to which he may be liable, be precluded from objecting to any assessment made by the Municipal Board or Town Committee in respect of such holding under the provisions of this Act.
(4) The Chairman of a Municipal Bawd or a Town Commie may authorize any person in writing holding a Diploma in the Civil Engineering, minimum Qualification and having an experience of not less than 3 years as Junior Engineer, with giving a previous notice to the owner or the occupier of the holding to enter upon and make any inspection or survey and take measurement of such land or building with a view to verify the statement made in the return for such holding or for collecting the particulars referred to in sub section (1) in respect of such holding:
Provided that no such entry shall he made except between the hours of sunrise and sunset.”
Substitution of section 78
8. In the principal Act, for the existing section 78, the following shall substituted, namely:-
“78. Penalty for default in furnishing return.- Whoever refuses or fails to furnish any such return for the period of time stipulated in sub-section (1) of section 77, or knowingly furnishes a false or incorrect return or description, shall liable to a fine not exceeding two hundred rupees, and to a further fine of rupees fifty for each day during which he omits to furnish a true and correct return,”
Amendment of sections 79A, 172, 173, 177 and 179
9. In the principal Act, in the sections 79A, 172, 173, 177 and 179 for the words “bye laws”, wherever they occur, the word “rules” be shall substituted.
Amendment of section 79D
10. In the principal Act, in section 79D, in clause (i), for the words “At the rate of “, occurring at the beginning, the words “Not less than” shall be substituted.
Insertion of new sections 79F and 79G
11. In the principal Act, after section 79E, the following new sections shall be inserted, namely:-
“79F. Determination of taxes.- The rate of taxes determined in accordance with the provisions of this Act, shall published by the respective Municipal Board 1 Town Committee issuing a public notice within a period of three months from the date of coming into force of the Assam Municipal (Amendment) Act, 2012. This determination shall remain valid for a period of five years. At the expiration of every five years new determination of rate of taxes shall take place and shall be published in the s=e manner as stipulated in this section.
Explanation:-For the purposes of this section the word “publish” shall have the same meaning as assigned to it under section 79(ii).
79G. Self assessment.- (1) After coming into force of the Assam Municipal (Amendment) Act, 2012, every owner or occupier of any holding situated within the area of a Municipality or a Tow Committee liable to pay tax, shall file a return of self assessment within six months from the date of the publication of rates of taxes or at a latter date as may fixed by the Board at a meeting not
(a) free passage or way in front of the building;
(b) space to be left about the building to secure free circulation of air and facilitate scavenging and for the prevention of fire;
(c) provision and position of latrines, urinals, cesspools or drains;
(d) level and the stability of the structure; and
(e) the lime of frontage with neighboring building, if the building abuts on a public road;
(xxiv) regulate in respect of the erection, re-erection or material alteration of my building, within the Municipality or party hereof,
(a) the materials and method of construction to be used for external and partition walls, roofs and floors;
(b) the materials and method of construction and position of fire-places, chimneys, latrines, urinals, cess-pools and drains;
(c) the height and slope for the roof above the upper most floor upon which human beings are to live or cooking operations are to be carried on:
(d) the space to be left about the building to secure the free circulation of air and for the prevention of fire;
(e) the line of frontage where the building abuts on a public road;
(f) the number and Height of the storeys of which the building may consist;
(g) the means to be provided for egress from the building in case of fire; and
(h) any other matter affecting the ventilation or sanitation of the buildings;
(xxv) prevent the erection of building Without adequate provisions being made for the laying out and location or roads;
(xxvi) regulate the level, means of drainage; alignment and width of roads constructed by private persons.”
Amendment of section 302
18. In the principal Act, in section 302, clauses (iii), (iv), (v), (vi) and (vii), shall be deleted and clauses (viii) to (xxx) shall be renumbered respectively as (iii) to (xxv).
