THE ASSAM ASSESSMENT OF REVENUE FREE WASTE LAND GRANTS ACT, 1948

ASSAM ACT XXIV OF 1948 

THE ASSAM ASSESSMENT OF REVENUE FREE WASTE LAND 
GRANTS ACT, 1948 

(Passed by the Assembly) 

[Received the assent of the Governor on the 14th 
November, 1948] 

(Published in the Assam Gazette of the 24th November 1948) 
An 

Act to provide for assessment of the Revenue Free Waste Land Grants in Assam 
Preamble. 

Short title, 
extent and 
commence­
ment. 

WHEREAS it is expedient to provide for the assessment of the 
Revenue Free Waste Land Grants in Assam. 

It is hereby enacted as follows:-
1. (1) This Act may be called the Assam Assessment of Revenue 

Free Waste Land Grants Act, 1948. 
(2) It extends to the whole of the Province of Assam. 
(3.J This Act shall be deemed to have had effect as from the 1st 

day of April, 1948, in regard to any local area, Tea Estate or Grant 
as the Provincial Government may, by notification in the official 
Gazette, direct. 

Definitions. 2. In this Act unless there is anything repugnant in the subject or 
context-

Revcnue (1) "Revenue Free Waste Lan.i Grant" means land held on 
Free Waste revenue free terms under :-
Land Grant 

Atsessmcnt 
of Grants. 

(a) Fee-simple Grant Rules of 1862, or 
(b) Revised Fee-simple Grant Rules of 1874, or 
(c) 45-years' Lease Rules of 1838 and exempted from assess­

ment in perpetuity ; or 
(d) 99-years' Lease Rules of 1854 and exempted from assess­

ment in perpetuity ; or 
(e) 45-years' Lease Rules 1838 or 99-years' Lease Rules of 

1854 the land-revenue of which has been su'1sequently 
redeemed under Fee-Simple Grant Rules. 

(2; "Grant" means any land which is for the time being entered 
in the Deputy Commissioner's Register of Revenue Free Estates as a 
separate Grant. 

3. Notwithstanding anything contained in the Assam Land and . 
Revenue Regulation . 1886, or in any other law for the time being in R

1 
egulation 

fi · · d · h d' · of 1886. orce, or 1n any contract, an notw1t stan mg any express exempt10n 
from assessment under the terms of any Grant, a Revenue Free Waste 
Land or 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, 194·9 to 31st March, 1950) 
at a rate not exceeding Re. I per acre of the gross area 
as the Provincial Government may determine ; 

[ Price 1 aima or 2d. J 



(c) for the year 1950-51 (1st April, 1950 to 31st March, 
1951) and subsequent years at such rates as the Provin­
cial 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 as~essment 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. 

Recovery of 4. All sums due on account of any revenue assessed on any land 
revenue and under this Act and for costs of inquiry and survey, if any, under 
costs, etc. section 7 shall be payable by the grantee, or grantees-jointly and 

severally when more than one, and shall be recoverable in accordance . 
with the provisions of Chapter V of the Assam Land and Revenue R

1 
egfulat.ion 

. 8 0 1886 Regulation, 18 6. · 
Explanation.- The expression 'grantee' includes the heirs and 

successors in interest of the grantee, and where the grantee is a minor 
or of unsound mind, or an idiot-his guardian, committee, or other 
legal curator. 

Subject to 5. Subject to the liability to be assessed to revenue in terms of 
section 3 section 3, nothing herein contained shall be deemed to modify the 
£onditions of terms and conditions of any grant, or prejudice the rights and 
grant.s privileges of the grantee in any way. 
remam un-
modified. 
Powers of 6. The Provincial Government may from time to time by notifica-
Provincial tion in the official Gazette­
Govern-
ment. (a) appoint officers to assess and collect any revenue under 

this Act and to do such other acts as may be deemed 
necessary for the purpose and make rules for the 
guidanci- of such officers in assessing or collecting such 
revenue; 

(b) prescribe the form of demand and by what instalments 
and at what time such revenue shall be pa yable ; 

(c) exempt any land from liability to pay the whole or any 
part of such revenue ; 

(d) refund in whole or in part any revenue paid. 
Grantees r<"- 7. All grantees shall, on the requisition of any officer appointed 
quired to under section 6 to assess and collect the revenue, furnish such informa-
furnish in- d I d' h formation. tion as they may be calle upon to supp y regar mg t e area and class 

of land held by them, the extent of such land under cultivation, and 
the crops grown, and all other information necessary to enable him to 
determine the revenue. In case of default or refusal to supply such 
information when required, or if the officer appointed as afornsaid 
has reason to doubt the correctness of the information supplied, such 
officer may, personally or by means of his subordinates, carry out any 
inquiry on the land which may be necessary and make any surveys 
which he may deem essential to the obtaining of such information ; 
and the cost of such inquiry and surveys shall be borne by the grantee 

, 



Appl"als. 

Lim;tation 
of such 
apprals. 

3 

in all cases of default or refusal, and, when such inquiry is under­
taken in consequence of doubt as to the correctness of the information 
rendered, if the inquiry and survey made show the information 
supplied to have been substantially incorrect. 

8. (1) An appeal from the order of any officer appointed under 
section 6 to assess or to collect the revenue shall lie to the High Court 
of Assam, and the order passed on such appeal, if any, shall be 
final. 

(2) The period of limitation for an appeal under sub-section (1) 
shall be sixty days from the date of the order appealed against. 

In computing such period, and in all respects not herein speci- Act IX of 
fied, the limitation of appeals shall be governed by the Indian Limit- l908. 
ation Act, 1908. 

13 
f . . 9. Subject to the provisions of section 8 no Civil Court shall 

di:ti~n JUri~f exercise jurisdiction in any of the following matters-
8ivil Courts. (a) question as to the amount of revenue to be assessed and 

the mode or principle of assessment ; 

(b) claims connected with, or arising out of, the collection of 
land revenue, or any process for the recovery of an 
arrear of land-revenue ; and 

(c) claims to exemption, remission or refund of any revenue 
payable or paid under this Act. 

Power to 10. (1) The Provincial Government may make rules to carry out 
make rules. the purposes and objects of this Act. 

(2) Tn particular and without prejudice to the generality of the 
foregoing such power, such rules may-

(a) prescribe the procedure to be followed in filing appeals ; and 

(b) prescribe the court-fel's, if any, for appeal petitions. 

A.G.P. (Leg.) No. 28/48-775-22-1-1949.