|THE ASSAM TAXATION (ON SPECIFIED LANDS) ACT, 1990.
It was considered desirable to tax certain types of land on the basis
of their productivity. Initially, lands involved in coal mining and
production of green tea leaves were covered under the Act. But lands
involved in coal mining have since been excluded from the purview of
the Act. Lands under cultivation of the tea were taxed at the rate of
18 paise per kilogram of green tea leaves produced, effective from 1st