The Tripura Land Tax Act. 1978

(1) This Act may be called the Tripura Land Tax Act, 1978. (2) It extends to the whole of the State of Tripura. (3) It shall come into force with effect from the 1st day of April, 1979.

In this Act, unless the context otherwise requires- (a) 'agriculture' includes horticulture, the raising of crops, grass or garden produce, dairy farming, poultry farming, livestock breeding and bee keeping: (b) 'agricultural land' means land used in the terms of agriculture and includes lands which may be lying fallow for the time being: (c) 'family' means the person the wife or husband as the case may be, and minor sons, unmarried daughters excluding a major son: (d) 'holding' means the aggregate land owned by members of a family in the State of Tripura: (e) 'prescribed author' means revenue authorities under the Tripura Land Revenue and Land Reforms Act, 1960 and rules made and orders made thereunder: (f) 'non-agricultural lands' means lands which not agricultural: (g) 'prescribed' means prescribed in the rules made under this Act: (h) 'profits of agriculture' means the profits of agriculture as defined in the Tripura Land Revenue and Land Reforms Act, 1960 and rules made thereunder: (i) 'tiller' will have the same meaning as in the Tripura Land Revenue and Land Reforms Act, 1960: (j) 'year' means the financial year starting the first day of April of the early year and ending on the 31st day of March of the next calendar year.

(1) Subject to the provisions of this Act and with effect from the 1st day of April, 1979, there shall be land tax assessed on the profits of agriculture in the case of agricultural lands and on the market value of the land in the case of non-agricultural lands, at the rates set forth in the Schedule. Size of a holding is on the first day of April of each year shall be the basis for assessing the tax payable during that year. (2) To determine the profits of agriculture or the market value of land under this Act the provisions of the Tripura Land Revenue and Land Reforms Act, 1960 and the rules made thereunder shall apply.

The assessment of land tax shall be made on the basis of the holding of a family, provided that all the members of the family shall remain jointly and severally responsible for the tax.

The tax shall be payable in two equal instalments, the first instalment, second instalment, etc. shall be deposited in the manner to be prescribed.

Whoever makes default payment of tax under this Act without the sanction of section 5 shall be liable in addition to the tax a penalty of the following rates: (a) The assessment of annual tax payable for each holding shall be prepared and published by such authority and in such manner as may be prescribed: (b) Any person aggrieved in any assessment under this Act may apply for revision in such manner as may be prescribed against which mentioned that no such application shall be entertained by the prescribed authority unless that the tax due for the holding has been paid.

The prescribed authority shall serve a notice of the amount of tax decided to be paid by the person concerned and the amount of penalty if incurred. In case the application is not deemed at least one month before the due date of payment of tax suitable extension for deposit of tax shall be given to the applicant.

Regarding a holding located on more than one village a statement in respect of such holding shall be filed containing full particulars and in such manner as may be prescribed at least six months before the due date of payment of tax to the authority prescribed under section 2 with whose jurisdiction the major part of the holding is situated and such authority shall take all substantive proceedings in respect of such statement to the exclusion of the other prescribed authorities: Provided that where the area of holding is equally divided the statement shall be submitted to any one of the prescribed authorities under intimation to the other prescribed authorities.

The tax in respect of such holdings shall be deemed to be the area as for assessment as the person holds the land.

When any statement is filed and the prescribed authority has reasons to believe that the holding is located in more than one village he may require the head of family by issuing a notice in the prescribed form to file a statement in respect of his holding within a period of two days from the date of receiving (2) If no statement is filed or in respect of any holding or if the prescribed authority is not satisfied that the statement filed is complete and correct, the authority shall make the assessment on the basis of his judgment and after such inquiry as it may deem fit and determine the amount of tax payable and penalty if any: Provided that no assessment under this section shall be made without giving the affected person a reasonable opportunity.

In case where the assessment has been completed and the assessing authority has reason to believe that there has been under-assessment of tax by reasons of omission or failure on the part of the owner to furnish a statement under this section or to disclose fully and truly all material facts, the assessing authority can on its own motion make a fresh assessment within a period of four years following the year in which the assessment was made after giving the person a reasonable opportunity of being heard. Penalty: In case of default in the deposit of the tax and penalty, it shall be recovered by the prescribed authority as an arrear of land revenue and the period of default shall be counted from the expiry of 30 days of the date of intimation.

Any appeal shall lie against any decision or order made under this Act to such authority as may be prescribed if made within 30 days from the date of such order: Provided that no such appeal shall be entertained by the said authority unless he is satisfied that the amount of tax assessed or the penalty has been paid. The decision of the said authority shall subject to the orders of the Tribunal be final. (2) The appellate authority in disposing an appeal under section 12 the appellate authority may either set aside or modify the order.

The appellate authority under section 12 shall give effect to the decision taken by the appellate authority or the tribunal as the case may be and shall refund the excess amount collected provided that such excess amount may be adjusted towards future tax.

There shall be called the Tripura Land Tax Tribunal. The tribunal shall consist of such members as the State Government thinks fit to appoint: Provided that there may be more than one Tribunal for different areas of the State of Tripura. (2) The term of office, conditions of service etc of a member of the Tribunal. (3) In the respect referred to an order passed on appeal under section 12 to the Tribunal within 30 days of the date of communication of the order.

No suit shall be brought in any civil courts to set aside or modify any assessment or order made under this Act.

The Tribunal and the prescribed authority shall have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 (Act No. 5 of 1908) while trying a suit in respect of the following matters: (1) Summoning and enforcing the attendance of any person and examining him on oath; (2) Compelling the production or documents; (3) Issuing a commission for the examination of witness or documents. Any proceeding before the Tribunal or the prescribed authority shall be deemed to be a judicial proceeding within the meaning of Sections 193 and 228 and for the purposes of Section 196 of the Indian Penal Code, 1860 (Act No. 45 of 1860).

The State Government may by Notification in the Official Gazette make such orders not inconsistent with the provisions of this Act as may appear to it to be necessary or expedient for the removal of any difficulty in the implementation of the provisions of this Act.

(1) The State Government may make rules for carrying out the purposes of this Act. (2) Without prejudice to the generality of the foregoing power, such rules may in particular provide for: (a) all matters required by this Act to be prescribed; (b) the classes and duties of officers appointed under this Act; (c) the procedure to be adopted for the various proceedings; (d) the manner in which refunds shall be made; (e) the fees, if any, for appeals and other matters; (f) any other matter necessary for giving effect to the purposes of the Act. (3) Every rule made by the State Government under this Act shall be laid as soon as may be after it is made, before the Legislative Assembly while it is in session for a total period of not less than fourteen days which may be comprised in one session or in two or more successive sessions and if, before the expiry of the session in which it is so laid or the session immediately following, the Legislative Assembly makes any modification in the rule, then the rule shall thereafter have effect only in such modified form or be of no effect as the case may be: Provided that any such modification or annulment shall be without prejudice to the validity of anything previously done.

(See section 3) FOR AGRICULTURAL LANDS: i) For 'Nal and Lunga' type of agricultural land the rate of 4% per acre; ii) For all lands and in classification other than those of 'Nal and Lunga' tax shall be 1/3rd of the rate fixed for. FOR NON-AGRICULTURAL LAND: MARKET VALUE OF LANDS ON THE FOLLOWING SCALE: a) Holdings upto 3 acres: 3% of the profit of agriculture. b) Holdings above 3 and upto 5: 4% of the bank of agriculture. c) Holdings above 6 acres and upto 10: 6% of the profit of agriculture. d) Holdings above 10 and upto 15: 8% of the profit of agriculture. e) Holdings above 15 acres: 12% of the profits of agriculture. f) Holdings upto 1/2th acre: g) Holdings above 1/2th acre and upto 1 acre: h) Holdings above 1/2th acre and upto 1 acre: i) Holdings above 1/2th acre and upto 1 acre: j) Holdings above 1 acre: k) Holdings upto 1/2th acre: l) Holdings above 1/2th acre and upto 1 acre: m) Holdings above 1 acre and upto 3 acre: n) Holdings beyond 1 acre: