Section 126(4) in Rules Under the Land and Revenue Regulation
(4)In the case of revenue fee lands, 2 per cent on the annual value of the extent of the interest transferred, such annual value being calculated as laid down in the Assam Local Rates Regulation and in rules issued thereunder. In the case of fee simple grants no portion of which is under cultivation, the annual value shall be calculated at the rate of one rupees fifty paise an acre on the amount of land transferred:Provided that no fee for the registry of any one transfer shall exceed Rs 100 or be less than fifty paise when the transfer relates to revenue-free estate, or less than twenty-five paise when the transfer-relates to a permanently-settled or nisf khiraj estate or to waste land grant, and for any fraction of paise a full paise shall be levied.All fees under this or the following rules shall be levied from the persons in whose favour the transfer is registered, and shall be carried to the credit of the State Government.Note. The levy of these fees in stamps is no longer compulsory, but they may be so levied if this is the most convenient course. The Commissioner is authorised to prescribe a procedure for their realisation.
