Section 8 of CoI : Section 8: Powers to assess and collect land revenue and to impose taxes

Explanation using Example

Example 1:

Scenario: A farmer named Ramesh owns a piece of agricultural land in an autonomous region governed by a Regional Council in Assam.

Application of the Act:

1. Assessment and Collection of Land Revenue:

   • The Regional Council assesses the land revenue for Ramesh's land based on the principles followed by the Assam State Government.
   • Ramesh receives a notice from the Regional Council detailing the amount of land revenue he needs to pay for the year.

2. Levy and Collection of Taxes:

   • The Regional Council also imposes a tax on Ramesh's land and the building (his farmhouse) situated on it.
   • Ramesh is required to pay this tax to the Regional Council as per the rates specified in the regulations approved by the Governor.

Example 2:

Scenario: A small business owner named Priya runs a grocery store in an autonomous district governed by a District Council in Meghalaya.

**Application of the A...

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