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== References ==<references />
Gov. Repeal Bill info added with references
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 [[Upper Assam]].
The '''Assam Railways and Trading Company Limited''' 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 [[Debrugarh]] (now 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 Junction to [[Talup]]. 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>
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).
<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 3.13 Retrieved on 31 December 2015.</ref>
==Railways owned by AR&TC==
*[[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 Railway]], opened 1884. Branch of the Dibru-Sadiya Railway; Owned by Assam Railways and Trading Co Ltd
[[Category:Railways]]
[[Category:Assisted Railways]]
[[Category:Private Railways]]
