Section 126 in Rules Under the Land and Revenue Regulation
126. Fees on transfers.
- Fees at the following rates shall be levied by the Deputy Commissioner, Sub-divisional Officer, or other officer duly empowered to register transfer on the registry of any transfer under Chapter IV of the Land and Revenue Regulation, and no application for mutation or registration shall be entertained until such fees have been paid.(1)In the case of revenue-paying lands excluding nisfkhiraj estates in the Assam Valley and waste land grants for special cultivation, twenty-five paise percent on the annual revenue payable to the State Government from the extent of interest transferred:Provided that no fees shall be leviable when the land revenue payable from the extent of interest transferred is less than Rs 50.(2)In the case of nisfkhiraj estates in the Assam Valley, fifty paise per cent on the annual revenue payable to the State Government from the extent of the interest transferred.(3)In the case of waste land grants for special cultivation assessed to revenue or assessable at some future date during the term of the grant, fifty paise per cent on the maximum revenue payable during such term.(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.
