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vustudents
09-10-2012, 12:14 AM
Q. Distinguish between general and special assessments. under what circumstances are special assessment made. (1998)(2003)
Q. Define assessment circle, under what conditions special assessment of land revenue takes place. (2000)
Q. What are "special assessment". when are they carried out. (2003)
1. Introduction:
Assessment is a process to estimate the value of property for tax. under land revenue act land is assessed for land revenue. all lands to whatever purpose applied and wherever situate is liable to the payment of the land wherever except such land which has been exempted from the liability of land revenue. the land has to be assessed at the rates at which it is assessable according to its state at the time of assessment.
2. Relevant provisions:
Sections 56, 70 of the land revenue act 1967.
3. Meaning of assessment:
Osborn's Concise law dictionary:
To fix the amount for value of property.
4. Assessment circle:
Assessment circle means a group of estates which in the opinion of board of revenue, to be recorded in an order in writing are sufficiently homogenous to admit of a common set of rates being used as general guide in calculating the land revenue to be assessed upon them.
5. Kinds of assessment:
Under the land revenue act, there are two kinds of assessment.
(i) General assessment.
(ii) Special assessment.
6. Modes of assessment:
(i) Final assessment.
(ii) Fluctuating assessment.
7. Assessment of land revenue:
According to the section 56 "all land, to whatever purpose applied and wherever situate, is liable to the payment of land revenue to the government.
(i) Exceptions:
(a) Such land as has been wholly exempted from that liability by special contract with government or by the provision of any law for the time being in force.
(b) Such land as is included in village site.
(c) Such land as is included in government limit.
(d) Land on which property tax under the urban immovable property tax act 1958 is payable.
(e) Waste and barren land not under cultivation for a continuous period of not less than six years immediately before the date of notification of general assessment or re- assessment. under section 59.
8. Special assessment:
Revenue officer can make special assessment of the land under revenue act. in making special assessment it is not necessary to follow the procedure of general assessment. the confirmation of the assessment in made by the board of revenue.
(i) Cases of special assessment:
Special assessment is made in the following case.
(i) When it is proposed to change the form assessment.
(ii) When lands a sole, leased or granted by government.
(iii) When the assessment of any land has been annnulled or the land owner has refused to be liable therefore and theterm for which the land was to be managed by the collector or his agent quit in form has expired.
(iv) When assessment of land revenue require revision in consequence of the action of water or send or of clalmity of season or form any other cause.
(v) When revenue due to the government on account of pasture or other natural product of land, or on acount of mills, fisheries or natural products of water, or on accounts of other rights described section 49 or 50 has been included in assessment made under the forgiong provision of this chapter.
(v) When waste and barren land becomes liable to the payment of land revenue.
(vi) Where the general assessment is not necessary.
9. Distinction between general and special assessment:
(i) As to contingency:
General assessment in not made on happening of certain event.
Special assessment in made on happening of certain event.
(ii) As to application:
Application is not made for general assessment.
Application may be filed for special assessment.
(iii) As to duration:
There is fixed period of time in general assessment.
There is no fixed period of time in special assessment.
(iv) As to sanction of Govt:
For general assessment sanction of government is required.
No sanction is required in special assessment.
(v) As to sanction of BOR:
Sanction of BOR is required before making general assessment.
Sanction of BOR is not required.
(vi) As to Announcement:
In general assessment time and date from which it is to take place is announced by the revenue officer.
Special assessment is not announced in such way.
(vii) As to procedure:
In general assessment procedure is followed.
In special assessment it is not necessary to follow the procedure of general assessment.
10. Conclusion:
To conclude I can say that assessment is necessary for the process of receiving land revenue for the Govt. general assessment and special assessment are two kinds of assessment. special assessment is made under Sec. 70 of the land revenue act 1967.