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Section 18 of The Assam Municipal (Amendment) Act, 2004 — Amendment of section 77

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Official Legislative Text

Amendment of section 77 In the principal Act, in section 77, after sub-section (2), the following new sub-section

(3)shall be inserted, namely:--
(3)Notwithstanding anything contained in sub-section
(1)and (2), the State Government may grant such financial assistance to the Municipal Board as it may deem fit for the purpose of meeting the expenses for the implementation of the schemes and projects as may be approved by the State Government from time to time.

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Summary

Amends Section 77 of the principal Act, which governs property returns for determining the annual value of holdings.
Directs the Chairman of the Municipal Board to issue a public notice requiring owners or occupiers of holdings to submit details of their properties.
Specifies that property owners or occupiers are legally bound to submit a property return with a correct declaration in the prescribed form.
Mandates that the submission window provided to property owners in the public notice must be not less than thirty days from the date of publication.

Practical examples

1The Chairman of the Tezpur Municipal Board publishes a public notice in the gazette on November 1, 2026, requiring all property owners in Ward No. 3 to file holding returns within forty days. Mr. Ramesh Kalita submits his completed return on December 5, which is valid since the forty-day filing window complies with the statutory minimum of thirty days under Section 18.

2The Chairman of a Town Committee publishes a notice on December 1, 2026, demanding property returns to be submitted by December 15, 2026 (a 14-day window). A local shopkeeper, Mrs. Anita Roy, objects to this notice, which is legally invalid because Section 18 of the Act strictly mandates a filing window of not less than thirty days.

FAQ

1. What is the minimum time period property owners must be given to submit their returns under Section 18 of this Act?

Under Section 18 of this Act (amending Section 77), property owners or occupiers must be given a period of not less than thirty days from the date of publication of the notice to submit their property returns.

2. Who has the authority to issue the public notice requiring property returns under Section 18 of this Act?

Under Section 18 of this Act (amending Section 77), the Chairman of the Municipal Board or Town Committee has the authority to issue the public notice.

3. Are occupiers of a property bound to submit property returns if the owner is absent under Section 18?

Yes, under Section 18 of this Act (amending Section 77), every owner or occupier of a holding is bound to comply with the public notice and furnish the return.

Practice Quiz

Q1.On October 10, 2026, the Chairman of the Jorhat Municipal Board publishes a public notice giving property owners twenty-five days to file their holding tax returns. Is this notice legally enforceable under Section 18 of this Act?

Q2.Under Section 18 of this Act, who is legally obligated to submit the property return when a public notice is issued?

Q3.What must a property return contain when submitted under Section 18 of this Act?

Q4.Under Section 18 of this Act, the public notice is published in the local gazette. From which event is the minimum thirty-day period calculated?

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