Section 4 in THE ASSAM TAXATION (ON SPECIFIED LANDS) ACT, 1990
4. Determination of annual productivity:
The annual productivity of specified land in respect of any year shall be determined by aggregating,-(i)In case of tea estate, the quantity in kilograms of green tea leaves produced in the tea estate during the year and after deducting therefrom such quantity of such green tea leaves as is required to be deducted by virtue of any provision of this Act or rules thereunder;(ii)in case of a coal bearing land, the quantity in metric tones of coal extracted or obtained from such land during the year;(iii)in case of a crude oil bearing land, the quantity in metric tones of crude oil extracted from such land during the year;(iv)in case of natural gas bearing land, the quantity in cubic metre of natural gas produced from such land during the year;(iv)in case of lime stone bearing land, the quantity in metric tones of lime-stone extracted from such land during the year;Provided that in respect of a specified land which yields more than one item, the productivity of all such items taken together shall be the annual productivity of such specified land:Provided further that in determining the annual productivity of specified land under this section, a fraction of kilogram, metric tonne or cubic metre, as the case may be, shall be ignored.Amendment: In the principal Act, section 4 has been substituted vide notification no.LGL.42/2004/10 Dated 29th December, 2004 published in the Assam Gazette Extraordinary no. 262 Dated 29th December, 2004.[Prior to this the section (4) read as follow:(4. The annual productivity of any land in respect of any year shall be determined by aggregating the quantity in kilograms of green tea leaves produced in the tea estate during the year, and after deducting therefrom such quantity of green tea leaves as is required to be deducted by virtue of any provision of this Act or rules thereunder :Provided that in determining the annual productivity of any land under this section a fraction of kilogram shall be ignored.])Amendments : (1) Section 4 has been substituted w.e.f. 1-2-1994 by Assam Ordinance No. II of 1994. This Ordinance was repealed by Assam Act No. XXIV of 1994 published in the Assam Gazette on 6-5-1994.Prior to its substitution, section 4 originally, stood as under:"4. The annual productivity of any land in respect of any year shall be determined by aggregating -(i)in case of a tea estate, the quantity in kilograms of green tea leaves produced in the tea estate during the year, and(ii)in case of a coal mine, the quantity in metric tones of coal extracted or obtained from such mine during the year; and after deducting therefrom such quantity of green tea leaves or, as the case may be, coal as is required to be deducted by virtue of any provision of this Act or rules thereunder :Provided that in determining the annual productivity of any land under this section a fraction of kilogram or as the case may be, metric tone shall be ignored."
