The Assam Local Rates (Amendment) Act, 1947

The Assam Local Rates (Amendment) Act, 1947, is a specific legislative instrument enacted to adjust the fiscal obligations of landowners in Assam. By amending the Assam Local Rates Regulation of 1879, this Act effectively doubled the local tax rate levied on land revenue from "one anna four pies" to "two annas eight " For the citizens of that era, this represented a significant increase in the financial contribution required for local public works and administrative maintenance. The Act serves as a historical example of how colonial-era legislative frameworks were modified to address changing revenue requirements and economic conditions in the immediate post-war period.