Bare Act

The Tripura Tribal Inhabitants (House Tax) Act, 1965

The Tripura Tribal Inhabitants (House Tax) Act, 1965 regulates the imposition and collection of a traditional house tax, known as Gharchuktikar, on tribal families practicing jhum or shifting cultivation in Tripura. It applies to Scheduled Tribe families engaged in jhum cultivation during any agricultural year, requiring the head of the family or gainfully employed adult male members to pay a set annual tax per family. The law outlines procedures for preparing assessment lists, handling public objections, recovering unpaid taxes as land revenue arrears, and granting exemptions if jhum cultivation is abandoned. This Act matters because it standardized indigenous agricultural taxation in Tripura while ensuring lands subject to this tax are exempt from regular land revenue.

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