Guwahati: In a significant move aimed at easing transactions in Assam’s tea sector, the state government has notified an optional standardised method for valuing tea garden land and assets for the calculation of stamp duty and registration fees.
The decision follows the Governor’s assent to the Assam Fixation of Ceiling of Land Holdings (Amendment) Act, 2025, which was passed by the Assam Legislative Assembly during the winter session on November 28.
The new notification, issued in line with a Cabinet decision taken on November 23, seeks to streamline the valuation process for tea gardens while ensuring transparency, fairness and protection of government revenue.
Officials said the move is intended to unlock the economic potential of tea estates and encourage legally compliant transfers through registered sale deeds.
Until now, the valuation of tea gardens has involved a detailed and time-consuming physical assessment. Joint teams of officials from the Revenue, Public Works, Forest and Industries departments would visit estates under transfer to individually assess land, tea bushes, shade trees, buildings and machinery.
While thorough, the process often led to delays and, in some cases, inconsistent or understated valuations.
To address these concerns, the government has introduced a fast-track, standardised valuation option, while retaining the traditional method as an alternative for applicants who prefer it. “The idea is to offer speed and predictability without taking away choice,” a senior official explained.
Under the new system, the value of land will be determined using the government-approved zonal value.
For tea bushes and shade trees, a standardised count per bigha has been fixed, 15 shade trees valued at Rs 500 each and 1,755 tea bushes valued at Rs 50 each.
Buildings and machinery will be valued through a composite cost model based on the factory’s maximum annual production capacity, as recorded by the Tea Board of India.
The government has fixed a unit composite value of Rs 125 per kilogram of factory capacity to estimate the worth of plant, machinery, and related infrastructure.
Officials clarified that this standardised methodology is strictly limited to calculating market value for stamp duty and registration fees.
It will not apply to land acquisition, compensation, or other administrative valuations, which will continue to follow established procedures.
The notification, issued by the Revenue and Disaster Management Department, comes into force with immediate effect.
For Assam’s tea industry, long considered the backbone of the state’s economy, the move is being seen as a step towards reducing procedural hurdles, improving ease of doing business, and bringing greater clarity to high-value land transactions.