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Fukk Revision and Map
|company12details=
|headquarters= [[Dibrugarh]]
|workshop= [[RehabariDibrugarh]], [[Margherita]]
|stations= [[Dibrugarh]], [[Ledo]], [[Talap]], [[Tinsukia]]
|system1date= 1945
The '''Assam Railways and Trading Company Ltd''' (AR&TC) was formed in 1881 to exploit the rich natural resources of the extreme north east corner of [[Assam|Upper Assam]].
The Company was incorporated in 1881, and originated from an Agreement between the Secretary of State for India and ‘[[Shaw, Finlayson and Company]]’ to build a railway line between [[Dibrugarh]]) and [[Sadiya]] in north-eastern Assam. In the event, it constructed a main line from [[Debrugarh ]] to the River Dehring, and a branch line from [[Makum|Makum Junction ]] to [[TalupTalap]]. The company also owned other valuable businesses, including colliery workings<ref>Great Britain. Law Commission, Stationery Office [https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/228649/8330.pdf H.M. Government “Statute Law Repeals: Nineteenth Report : Draft Statute Law (Repeals) Bill; April 2012"]; page 117, paragraph 3.8 Retrieved on 31 December 2015.</ref> and developed and owned the [[Digboi Oil Refinery Railway|Digboi Oil Refinery]] until 1899 when AR&TC promoted a new company Assam ‘Assam Oil CompanyCompany’, which was sold to [[Burmah Oil Company, Railways|Burmah Oil Company]] in 1921<ref name =darvill>“Industrial Railways and Locomotives of India and South Asia” compliled by Simon Darvill. Published by ‘The Industrial Railway Society’ 2013. ISBN 978 1 901556 82-7. Available at http://irsshop.co.uk/India. Reference: Entry AS90 pages 103-104</ref>.
The rail-based assets of the company were acquired by the government in 1945. The company no longer has rail operating interests in the Indian subcontinent, although it still exists as a non-trading company, owned by the Assam Company Limited (part of the Duncan Macneill Group).
[[File:Assam Railways and Trading Company, Railway Map 1909.png|thumb| Assam Railways and Trading Company Railway Map 1909]]
==Railways owned by AR&TC==
For full details [[Dibru-Sadiya Railway]] ''see'' ‘Dibru-Sadiya Railway’ ''separate page''
*[[Dibru-Sadiya Railway]], opened 1882. Owned by Assam Railways and Trading Co Ltd.; worked by [[Bengal and Assam Railway]](B&AR), 1942.
*[[Makum Branch Railway]], opened 1884. Branch of the Dibru-Sadiya Railway; Owned by Assam Railways and Trading Co Ltd. ; worked by B&AR, 1942.
*[[Ledo and Tikak Margherita Colliery Railway]], opened 1897. Unassisted privately owned by Assam Railways and Trading Co Ltd. ; worked by B&AR, 1942.
*[[Makum Branch Saikhoa Extension Railway]], opened 1884. Branch of the Dibru-Sadiya Railway; Owned by Assam Railways and Trading Co Ltd. ; worked by B&AR, 19421910 from [[Talap]] to Saikhoa Ghat.
==Records==
