\ O qq.'f‘:\’qu—-v-l 2 Registered No.—A-12 The Assam Gazette SH =Tl EXTRAORDINARY धीशुनकुचब छंद dvifg PUBLISHED BY AUTHOKITY = 103, fipsfa, g2, 10 17, 1974, 19 oz, 1896 49 Ne. 103, Dispur, Wednesday, July 10, 1974, 19th Asadha, 1896 (S. .E.) GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LAW DEPARTMENT o NOTIFICATION L il The 21st June 1974 No.LJL.342/73[16.—The following Act of the Assam Legislative Assembly which received the assent of the Governor is hersby publishd for general information.—
678 THE ASSAM GAZETTE, EXTRAORDINARY, JULY 10, 1974 2 i 4 ASSAM ACT XIX OF 1974 K (Received the assent of the Governor on the 19th June, 1974) THE ASSAM AGRICULTURAL INCOME TAX (AMENDMENT) ACT, 1973 5 AN = » ACT 2 further to amend the Assam Agricultural : Income Tax Act, 1939 Preamble. Whereas it is expedient further to amend आई the Assam Agricultural Income Tax Act, 1939, hereinafter referred to as the principal Act, in the manner hereinafter appearing : It is hereby enacted in the Twenty-fourth Year of the Republic of India as follows :— _ ?xh;n“t ‘au‘fl'd"’ 1. (1) This Act may be called the Assam ‘Yé‘v .. commence- Agricultural Income Tax (Amendment) Act, ment. 1973. (2) It shall have the like extent as the principal Act. (3) It shall come into force at once. A dm : inci ofms":cuonenz‘ 2. In Section 2 of the principal Act, of Assam Act IX of 1939, (1) in clause (i), for the figure ‘1913’ the figure '1956’ shall be substituted ; (2) against clause (i), in the margin, for the figures and word “V of 1913” the figures and word ‘T of 1956’ shall be substituted ; and (3) for clause' (m) the following shall be - substituted, namely :— \M—_—-__——*__w'* - ‘/
2 . Amendment (m) “'person” includes— (i) an individual, (i) a Hindu undivided family, (iii) a company, (iv) a firm, (v) an association of persons or a body of individuals, whether incorporated or not, (vi) a local authority, and (छा) every-artificial -juridical person, not falling within any of the prece- ding sub-clauses; 3.-For Section.3 of the principal Act, the of Section 3 following shall be substituted, namely :— of Assam Act IX of 1939. ‘“Charge of Agricultural Income- Tax 3. Agricultural Income-tax at the rate or rates specified in the Assam Finance Acts, subject to the provisions ef-Section 6, shall- be charged for each financial year. in accordance with and subject to the provisions of this Act on the total agricultural income of the previous year of every person.” Amendment 4., For section 6 of the principal Aet, the of Section 6 following shall be substituted, of SBagi namely :— Act IX of 1939, ‘Limit of 6. Agricultural Income-tax shall be l,‘nax*b‘e payable by every person whose total पर agricultural income of the previous agricultural year exceeds such limits as miay be specified in the Assam Finance Acts, and at such rates as may be laid down therein from year to year:” oAfmsecc"n'fiodmcnm 5. For section 24 of the principal Act, the 24 of Assam following shall be; and shall be deemed to have Act IX of been, substituted with effect from the 27th day 1939. of October, 1972 as if the same formed part of the Assam Agricultural Income Tax (Amend- ment) Act, 1972, namely :— 24. (1) Any person aggrieved by an order ““Appeal.. passed under this Act by any authority appoin- THE ASSAM GAZETTE, EXI‘RAORDINA‘RY, JULY 10, 1974 679
680 THE ASSAM GAZETTE, EXTRAORDINARY, JULY 10, 1974 ted under Section 18 other than the Commis- S sioner or the Deputy Commissioner of Taxes, not being an order passed under this Section, may appeal to the Assistant Commissioner of Taxes (Appeals) against such order within thirty days from the date of service of such order in the prescribed manner : 2212. 3 सना जहा Provided that the authority before whom the appeal is filed may admit the appeal after the expiration of thirty days if he is satisfied that for reasons beyond the control of the appellant or for any other sufficient causes it could not be filed within the time : Bty s v 5 T o oo B G किक रद 23 न्ननय ok Provided further that no appeal under this section against the assessment of any tax, penalty or interest shall be entertained by the appellate authority unless he is satisfied that the amount of tax, penalty or interest assessed, if not otherwise directed by him, has been paid: P Provided further that in any case or class of cases the + Commissioner may, by order in writing, direct that the appeal under this Sec- tion shall lie to such Assistant Commissioner of Taxes (Appeals) or such other officer of equivalent rank as may be specified in such order. i e e कट £ : T RO (2) Every appeal under this section shall be presented in the prescribed form and shall be verified in the prescribed manner, (3) The appellate authority shall fix a date and place for hearing of the appeal, and may from time to time adjourn the hearing and make such further enquiry as he thinks fit. (4) In disposing of the appeal under sub- section (1) against an order of assessment or penalty, the appellate authority may,— Bt i (a) confirm, reduce, enhance or annul LR, the assessment; " (b) set aside the assessment and direct = a fresh assessment after such enquiry T दे 85 may be ordered ; or = < v {c) confirm, reduce or annul the order ~Sua of penalty.” ey कक
THE ASSAM GAZETTE, EXTRAORDINARY, JULY 10, 1974 681 ofA‘s“eccnu,donmz‘”fit - 6. In Section 26 of the principal Act, for O Asam Ace Sub-section (3) the following shall be substitut- IX of 1939. ed, namely:— “(3) An appeal to the Board shall be in such form and shall be verified and presented in such manner as may be laid down by the Board and shall be accompanied by a fee of twenty-five rupees.” Amendment 7. In Section 27 of the principal Act, for हद उपपंस० 2५ इपा0-860पवंए005 (1) and (2) the follewing shall be, Ix of 1930.and shall be deemed to have been, substituted with effect from the 27th day of October, 1972 as if the same formed part of the Assam Agricultural Income Tax (Amendment) Act, 1972, namely:— “(1) The Commissioner may call for and examine the records of any proceedings under this Act, if he considers that any order passed therein by any authority appointed under Section 18 other than him- self is erroneous in so far as it is prejudicial to the interest of revenue, and he may, after giving the assessee an opportunity of being heard and after making or causing to be made such enquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assess- ment or cancelling the assessment and directing a fresh assessment, (2) In the case of any order other than an order to which sub-section (1) applies, passed under this Act by any authority appointed under Sec- tion 18 other than himself, the Commissioner may of his own | motion, and in the case of an order e passed under section 24, subject to ‘ such rules as may be prescribed, on a petition by an assessee for revision, call for the records of any proceedings under this Act in which any such order has been passed and may make such enquiry or cause such enquiry to be made, हा gt T8
682 THE ASSAM GAZETTE, EXTRAORDINARY, JULY 10, 1974 & and subject to the provisions of this Act may pass such order thereon, not being an order prejudicial to the assessee, as he thinks fit: Provided that the Commissioner may dis- pense with the enquiry required to be made under this sub-section, if he, for reasons to be recorded in writing, considers such enquiry to be unnecessary.” Amendment 8 : £ e of Section 28 . In Section 28 of the p’rm_mpal 01, of Assam . दि Act IX of (1) for sub-section (1) the following shall be 1939. substituted, namely:— “(1) The assessee or the Commissioner may, within 60 days from the date of service of any order under Section 26, by petition in writing, require the Board to refer to the High Court any question of law arising out of such order of the Board or the Board may make such referen- ce out of its own motion, Where a petition is made by an assessee, it shall be accompanied by a fee of one hundred rupees;”’ (2) In sub-section (10),— (a) for the figure '1908” the figure ''1963” shall be substituted, and (b) the words “by an assessee” occurring after the words "High Court” shall be deleted ; (3) against sub-section (10), in the margin, . for the figures and word “Act IX of 1908 the figures and word “Aect XXXVI of 1963” shall be substituted. ' SDefiletion 380f 9. Section 38 of the principal Act shall be ection 1. of AR deleted. Act IX of 1939, i Amendment 10, In Section 49A of the principal Act for of, A3 the words and figure “sections 26 and” occurring Assam Act after the word “under” the word “section” shall IX 0f 1939, be substituted. Amendment 11. In Seection 50 of the principal Act, in SF R Acysub-section (2), 2 IX of 1939.
_THE ASSAM GAZETTE, EXTRAORDINARY JULY 10, 1974 683 (1) for clause (b) the following shall be substituted, namely :— 5 T AR W = % *(b) prescribe the powers and duties of the authorities appointed under sub-sec- tion (2) of Section 18, the relation of such authorities to each other and the conditions of service of such authori- ties ;”’ (2) for clause (c) the following shall be subs- tituted, namely = “(c) prescribe the form and the manner in which the return under sub-section (1) of Section 19 shall be submitted and verified and the particulars to be set- forth in such return;” (3) for clause (d) the following shall be subs- tituted, namelv :— *(d) prescribe the form and manner in which the return under sub-section (2) of Section 19 shall be submitted and verified and the particulars to be set- forth in such return;” (4) in clause (f), for the words and figures “sections 24 and 26" occurring after the word “yinder” the word and figure “section 24” sha!l be substituted ; (5) in clause (g), the words "fee mentioned in sub-section (2) of Section 28 and” occurring after the word “prescribe” shall be deleted. है. Md. SAADULLAH, Joint Secretary to the Government of Agsam, Law Department. G‘F—auhan':—Printcd and Published by the Joint Supdt., 58871 Govt. Press (Fx-Cazette) No.203—1,460-4-40— 10-7-74.