व... i The 5th August 1967 ?“Nofi.,'>L.l4/67/5.——-The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information. ASSAM ACT IX OF 1967 (Received the assent of the Governor on the 2nd August 1967) THE ASSAM AGRICULTURAL INCOME-TAX (AMENDMENT) ACT, 1967 [Published in the Assam Gazeile, Extraordinary, dated the 7th Auvgust, 1967] An Act further to amend the Assam Agricultural Income-tax Act, 1939 Preanble. Whereas it is expedicnt further to amend the Assam _ Agricultural Income-tax Act. 1939, hercinafter cailed Assam Act the'principal Act, in the manner hereinafter appearing ; I1Xof 1939. It is hereby enacted in the Eighteenth Year of the Republic of India as follows :— Short title, 1 () This Act may be called the Assam Agricultural extent and commence. 1ncome-tax (Amendment) Act, 1967. ment, (2) It shall have the like extent as the principal Act. (3) Itshall come into force on such date asthe State Government may, by notification in the official Gazctte, appoint and different dates may be appointed for different provisions of this Act. Substitution 2. For section 19 of the principal Act, the following of section 19 shall be substituted, namely :— of Assam Act IX of 1939, “Returnof 19, (1) Every person, if his total agricultural s income or the total agricultural income in respect of which he is assessable under this Act during the pre- vious year exceeded the limit of the taxable income prescribed in section 6, shall furnish before the 3lst day of December of the relevant financial year, a return of his agricultural income or the agricultural income of such other person during the previous year, in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed : 7 हु...
2 Provided that, on an application made in the prescribed manner, the Superintendent of Taxes or Agricultural Income-tax Officer may, in his discretion, extend the date for furnishing the return upto a period not beyond the 28th day of February of the relevant financial year and a simple interest at six per cent per annum shall be payable from the व. day of January of the relevant financial year to the date of the furnishing return as extended by the Superintendent of Taxes or Agricultaral Income-tax Officer on the amount of agricultural ineome-tax payable on the total agricultural income as finally assessed, reduced by the advance tax, if any, paid. If the return is not furnished within the 28th February of the relevant financial year as extended by the Superintendent of Taxes or Agricultural In- come-tax Officer simple interest upto a maximum of 24 per cent per annum as may be prescribed shall be payable from the 1st day of March of the relevant financial year to the date of the furnishing return on the amount of agricultural income-tax payable on the total agricultural income as finally assessed, reduced by the advance tax, if any, paid. (2) In the case of any person who, in the opinion of the Superintendent of Taxes or Agricultural Income-tax Officer, is assessable under this Act, whether on his own total agricultural income or on the total agricultural income of any other person during the previous year, the Superintendent of Taxes or Agricultural Income-tax Officer may, before the end of the relevant financial year, serve a notice upon him requiring him to furnish, within thirty days from the datc of service of the notice, a retarn of his agricultural income or the agricultural income of-such-other person during the previous year, in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed : Provided that on an application made in the prescribed manner the Superintendent of Taxes or Agricultural Income-tax Officer may, in his discre- tion, extend the date for the furnishing of the return, and when the date for furnishing the return, whether fized originally or on extension, falls beyond the 3lst December of the relevant financial year, ihe provisions of the proviso to sub-section (1) shall apply. : (3) It any person, who has not been served with a notice under sub-section (2), has sustained a loss of pro- fits or gains in any previous year and claims that the loss or any part thereof should be carried forward une der sub-section (2) of section 16, he may furnish, - iy
within the time allowed under sub-section (1), a return of loss in the prescribed form and verified in the prescribed manner and containing such other pacticulars as may be prescribed; and all the pro- visions of this Act shall apply as if it were a return under sub-section (1). (4) Any person who has not furnished a return within the time allowed to him under sub-section (1) or sub-section (2) may furnish the return before the assessment is made and the provisions of the ५ proviso to sub-section (1) shall apply in every such case. (5, If any person having furnished a return under sub-section (1) or sub-section (2), discovers any omission or any wrong Statement therein, he may furnish a revised return atany time before the a:sessment is made and the provisions of घाट proviso to sub-section (1) shall apply in every such case, (6) No return under sub-section (1) need be furnished by any person for any previous year il he has already furnished a return ot Agricultural in- come for such year in accordance with the provisions of sub-section (2): ‘ Provided that no return submitted under this section shall be valid unless it is accompanied by a treasury receipt showing payment of the taxdue as provided in subssection (2) of secticn 35.”° Insertion”o { 3. After section 19 of the principal Act, the new Sec- following shall be inserted as sections I9A and 19B, tions 19A namely :— and 19B in i fissam Act IX of 1939, “Return by 9 T Aar - वि 19A. he return under section 19 shall be be signed. signed and veiified— (a) in the case of an individual, by the indivi- dual himself ; where the individual is absent from India, by the individual concerned or by some person duly au- therised by him in this behalf; and where the individual is mentally incapa- citated from attending to his affairs, by 2 his guardian or by any other person 3 compeient to act on his behalf ; (b) in the case of a Hindu undivided family, by the Karta, and, where the Karta is { absent from India or is mentally inca. . pacitated from attending to his affairs, by any other adult member >f such family; :
WWW —~— 4 (c) in the case of a company or local authority, by the principal officer thereof ; (d) in the case of a firm, by any pariner thereof, not being a minor; {e) in the case of any other association, by any member of the association or the principal officer thereof; and (f) in the case of any other person, by that person or by some person competent to 57 act on his behalf. डक 19B. (1) The Superintendent of Taxes or Agri- assessment, : . f cultural Income-tax Officer may, at any time after the receipt of a return ‘made wunder- section 19, proceed to make, in a summary manner a provi- sional assessment of tax payable by the assessee, on the basis of his return and the accounts and documents, if any, accompanying it. Where the amount of tax payable as per provisional assess- ment exceeds the amount paid or dcemed to have been paid, the provisions of the proviso to sub-section (1) of section 19 of the Act shall apply in his case. (2) In making any assessment under thissection due effect shall be given to the allowances and deductions as admissibie under the Act and the rales. (3) After a regular assessment has been made, any amount paid or deemed to have been paid towards the provisional assessment made under sub-section (1) shall be deemed tn have been paid towards the regular assessment; and where th= amount paid or deemed to have been paid towards the provisional assessment exceeds the amount pay- able under the regular assessment, the excess shall be refunded to the assessee. Where the amount of tax payable as per re- gular assessment exceeds the amount paid or deemed to have been paid towards the provisional assess- ment, the provisions of the proviso to sub-:ection (1) of section 19 of the Act shall apply in every such case. (4) Nothing done cr suffered by reason or in consequence of any provisional assessment made under this section shall prejudice the determination, on the merits, of any issue which may arise in the course of the regular assessment. (5) There shall be no right of appeal against a provisional assessment under sub-section (1).” sfubsu't_utim 4, For sections 35 and 36 of the principal % s 300 Act, the following shall be substituted, namely:— Assam Act IX of 1939, “rabaxl when 35. (1) Tax payable under this Act shall be payable: . paid in the manner hereinafter provided.
Mode re overye. of 5 _(2) Before any assessee furnishes the return required by sub-section (1) or (2) of'section 19, he- shall, in = the. prescribed manner, pay into a Government treasury the full amount of tax. due from him. under this Act on the basis of such return, and shall furnish along - with -the return a receipt from such treasury in token of payment of such tax. =t (3) Where a revised return is submitted by an assessez under sub-section (B) of section 19, and if the rewvised return shows a greater amount of tax to be due than was payable on the basis of the original return, the assessee shall pay the excess amount of tax and interest, if any, in the manner provided in sub-section (2), and shall furnish along with the revised return a receipt in token- of pay- ment of such excess tax. (4) The amount of tax dueunder the ptovisions of this-Act— (a) in excess of payment:already made under. sub-sections (2) and (3); or (b) where no payment has been made, shall be paid by the assessce by such date as may be specified in thenotice of demand and, where no such date is-specified it shall be paid within thirty days from the date of service of the notice. 36.(1) If the demand in respect of anydues under this Act is not paid on or before the date specified in sub-section (4) of section 35, the agsessee shall be deemed to beindefault: Provided that the Superintendent of Taxes or Agricultural Income-tax Officer may, in respect of any particular assessee and for reasons to be recorded in writing, extend the.date of payment. of the dues or -allow- such: assessee to. pay the same:-by instal- ments: and-in: such. case the assessee shall not be deemed. -to--be in default, but in all such cases the provisions- of - proviso -to- section. 19(1) shall apply. (2) Where an assessee is in default, the Supe- rintendent~ of Taxes or Agricultural Income-tax Officer may, -in. his discretion, direct that, in addition to the amount due, a sum not exeeeding g
6 - . that amount shall be recovered from the defaulter by way of penalty. ‘ (3) Where an assessee is in default, the Superintendent of Taxes or Agricultural Income-tax Officer may order that the amount due shall be recoverable as an arrear of land revenue and may proceed to realise the amount as such. (4) When agricultural income-tax is payable by a trustee, or, is under section 10 payable by a mutawali of a Musalman Wak{ referred to in gection 3 of the Musalman Wakf Validating Act, 1913 and such trustee or mutawali is in default, Act 6 of the Superintendent of Taxes or Agricultural Income- 1913. tax Officer may forward to the Collector a certifi- cate under his signature specifying the amount री arrear due {rom the assessee, and the Collector on receipt of such certificate shall proceed to recover from such trustee or Mutawall the amount specified therein as arrear of land revenue: Provided that, any land held by trustee or mutawali as such shall not be attached or sold in execution of bakijai proceeding but such arrears may be realised from the income “of the trust or wakf estate by the appointment of a receiver of any property of the trust of wakf.” Substitu- 5. For section 39 of the principal Act, the tion of sece following shall be substituted, namely:— tion 39 of Assam Act IX of 1939, “Refunds = 39. The Superintendent of Taxes or Acricultural Income-tax Officer shall, in the prescribed manner ~refund to an assessee any sum paid by such assessee in excess of the sum due from him under this Act, either by cash payment or at the option of the assessee by set off against the sum due from him -in respect of any other assessment year.’’ Insertion भी 6. After section 39 of the principal Act, the new secion following shall be inserted as section 39A, namely :— 39A in Assam Act IX of 19589, cRethission 39A. The State Government, for reasons to be recorded in writing, may remit the whole or part of the ~ amount _of the tax, interest or penalty payable in respect of any year by any assessee who has suffered heavy loss due to any calamity.” P. C. DAS, : Jt. Secy. to the Govt. of Assam, Law Department.