Sibsagar was the capital of the Ahom Kings who ruled Assam before the advent of the British. The town is build round the Sibsagar tank, dug over 200 years ago. The tank is above town level although situated in the heart of the town. On its banks are located some of the famous temples of Sibsagar. The Shiva temple, constructed in the year 1734 is believed to be the highest Hindu temple in India.