In accordance with the provisions laid down in the Sixth Schedule to the Constitution of India the functions and powers of Karbi Anglong Autonomous Council can be divided under three main heads- Legislative, Executive and Judicial.
Legislative Powers :-
The Governor of Assam was pleased to make the rules in the year 1951 for the first Constitution of District Councils for the autonomous districts comprising the tribal areas specified in Part A of the tribal appended to paragraph 20 of the said schedule and these rules called the "Assam Autonomous Districts (Constitution of District Councils) Rules, 1951".
The Karbi Anglong Autonomous Council in respect of all areas within the district shall have the power to make laws with respect to :-
Though the Karbi Anglong Autonomous Council have the powers to make acts, rules, but the Governor must give his assent to the acts, rules made by the Council . The Governor has the power to suspend or alter any act or resolution of the Council if he is satisfied that it is likely to endanger the safety of India.
EXECUTIVE POWERS :-
The Autonomous Council may establish, construct or manage primary schools, dispensaries, markets, cattle pounds, ferries, fisheries, road and waterways in the district and in particular may prescribe the language and manner in which primary education should be imparted in the primary schools of the district.
The Autonomous Council has been allotted specific items of revenue for the efficient discharge of its functions and to meet necessary expenses. The following Financial power has been vested with the District Councils :
(a) Powers to assess and collect revenue and impose taxes.
The Autonomous Council in respect of all land within the district shall have the power to assess and collect revenue in respect of such lands in accordance with the principles for the time being followed by the Government of Assam in assessing land for the purpose of land revenue in the State of Assam generally.
The Autonomous Council shall have the power to levy and collect taxes on lands and buildings, and tolls on persons residing within such areas.
It shall have the power to levy and collect all or any or the following taxes :-
1. Taxes on profession, trades, callings and employment.
2. Taxes on entry of goods into a market for sale therein and tolls on passengers and goods carried in ferries.
3. Taxes for the maintenance of schools, dispensaries and roads.
4. Licenses or leases for the purpose of prospecting for, or extracting minerals. The Autonomous Council shall have the right of sharing the royalties accrued each year from licenses or leases for the purpose of prospecting for, or the extracting of minerals granted by the Government of Assam in respect of any areas within the autonomous district as may be agreed upon between the Government of Assam and the Autonomous Councils.
Para 4 of the Sixth Schedule entitles the Council to constitute Village and Council Courts in the autonomous areas to adjudicate or try cases or customary laws in which both the parties are tribals. But no case involving offences punishable by death, transportation of life or imprisonment for not less than five years are heard or adjudicated by these courts. The District Council Court and the Regional Council Court are courts of appeal in respect of all suits and cases tried by the Village Council Courts and the Subordinate District Council Courts. No other court except the High Court and the Supreme Court of India have jurisdiction over suits and cases decided by the Council Courts.