Section 3 in THE ASSAM TAXATION (ON SPECIFIED LANDS) ACT, 1990
3. Levy of tax
(1)Notwithstanding anything contained in any other law for the time being in force and subject to the provisions of this Act a tax shall levied and collected annually on and from the commencement of Act in respect of all specified lands in the State on the annual productivity of such land.(2)Omitted.Amendment: In the principal Act, in section 3, sub-section (2) has been omitted vide Notification No.LGL.42/2004/83 Dated 12th February, 2009 published in the Assam Gazette Extraordinary No.52 Dated 12th February, 2009.Prior to this the sub-section (2) read as follows:(2)Notwithstanding anything contained in sub-section (1) and subject to sub-section (3) no tax shall be levied under sub-section (1) respect of a tea estate for any year during which the total area specified land owned or held by the owner and used for intended to be used by him during that year for growing tea and for purposes ancillary thereto does not exceed thirty Bighas.(2A)Notwithstanding anything contained in sub-section (1) and (2) and subject to sub-section (3), no tax shall be levied under sub-section (1) in respect of tea estate owned by the Assam Tea Corporation Limited or a period of five years on from 1st January, 2005 during which the total area of specified land owned or held by the Assam tea Corporation Limited and used for or intended to be used by them during those year for growing tea and for purposes ancillary thereto.(2B)Notwithstanding anything contained in sub- section (1), no tax shall be levied under sub-section ( 1) in respect of green tea leaves grown or bought by the tea estates for a period of three years on and from the 1st January, 2019.(Inserted by The ASSAM TAXATION (ON SPECIFIED LANDS) (AMENDMENT) ACT, 2019)Provided that the State Government may, by notification in the Official Gazette, extend the period of exemption for further periods, not exceeding one year at a time, subject to such conditions and restrictions as may be specified in the said notification.Amendment: In the principal Act, in section3, after sub-section (2), a new sub-section (2A) has been inserted vide notification no.LGL.42/2004/70 Dated 30th April, 2005 published in the Assam Gazette Extraordinary No.168 Dated 6th May, 2005.(3)Omitted.Amendment: In the principal Act, in section 3, sub-section (3) has been omitted vide Notification No.LGL.42/2004/83 Dated 12th February, 2009 published in the Assam Gazette Extraordinary No.52 Dated 12th February, 2009.Prior to this the sub-section (3) read as follows:(3)A Hindu undivided or joint family or firm shall be eligible for the exemption under sub-section (2) only if the aggregate area of all specified lands owned or held by each member of the family or firm and used or intended to be used jointly by the said family or firm for growing tea and purposes ancillary thereto does not exceed thirty Bighas.Amendments : This section originally appeared as under:"3. (1) Notwithstanding anything contained in any other law for the time being in force and subject to the provisions of this Act a tax shall be levied and collected annually on and from the commencement of this Act in respect of all specified lands in the State on the annual productivity of such land.(2)Notwithstanding anything contained in sub-section (1) and subject to sub-sections (3) and (4) no tax shall be levied under sub-section (1) in respect of a tea estate for any year during which the total area of specified land owned or held by the owner and used for intended to be used by him during that year for growing tea and for purposes ancillary thereto does not exceed thirty Bighas.(3)The exemption under sub-section (2) shall be admissible for a period of five years -(a)from the first day of January, 1990 in case of an owner who was engaged in growing tea at the commencement of this Act; and(b)in any other case for a period of five years from the date of commencement of production of green tea leaves by the owner.Explanation.- For the purposes of clause (b) production of green tea leaves by an owner shall be deemed to have commenced on the date from which green tea leaves are plucked for the purpose of processing either by himself or by any other person.(4)A Hindu undivided or joint family or firm shall be eligible for the exemption under sub-section (2) only if the aggregate area of all specified lands owned or held by each member of the family or firm and used or intended to be used jointly by the said family or firm for growing tea and purposes ancillary thereto does not exceed thirty Bighas."(1)In sub-section (2) the words, figure and bracket, "and (4)" occuring after “sub section(3)" was omitted by Assam Act No. VII of 1997 w.e.f. 31-3-1997.(2)Sub-section (3) was omitted and the existing sub-section (4) was renumbered as sub-section (3) by Assam Act No. VII of 1997 w.e.f. 31-3-1997.
