Vidhi Codex

Bare Act

The Tripura Land Tax Act. 1978

Tax197819 sections

The Tripura Land Tax Act, 1978 regulates the assessment, levy, and collection of land tax across the State of Tripura. It applies to families owning agricultural or non-agricultural land, treating a family's aggregate land holdings as the basis for taxation, with members held jointly and severally liable. Taxes are calculated based on agricultural profits or land market values according to prescribed schedules and paid in installments. By establishing procedural guidelines for land declarations, re-assessment, default penalties, and an independent appellate tribunal, the legislation provides a structured system for state revenue while offering dispute resolution options for property owners.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Levy of tax
  4. 4. Liability for assessment
  5. 5. Payment of tax
  6. 6. Penalty
  7. 7. Notice of assessment
  8. 8. Submission of statement for holding in more than one village
  9. 9. Deemed holding
  10. 10. Procedure for assessment
  11. 11. Re-assessment
  12. 12. Appeal
  13. 13. Correction of excess recovery
  14. 14. Tribunal
  15. 15. Bar of jurisdiction
  16. 16. Powers of Tribunal
  17. 17. Power of Government to remove difficulties
  18. 18. Power to make rules
  19. SCHEDULE. SCHEDULE

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