\O + Registered No. A-12 i MY T qY LT o PUBLISHED BY AUTHORITY N~ गा St ¢ 83 fraora c—m 18 थधिन, 10984, 29 vs 1906 (%) No. 83 Dispur, Wednesday, 18th April, 1984, 29th Chaitra, - : 1906 (S.E.) B A Wy - A COVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT ; L_EGISLATIV‘E BRANCH NOTIFICATION The 18th April 1984 e g AN No.LGL.45/79/98.—The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information. S ok ;
854 THE ASSAM GAZETTE, EXTRAORDINALY, APRIL. 18, 1984 ASSAM ACT NO, X OF 1984 (Received the assent of the Governor on 16th April, 1984) THE ASSAM AGRICULTURAL INCOME TAX (AMENDMENT) : CT, 1984 An Act " further to amend the Assam Agricultural Income-Tax Act, 1939. 7/ Preamble. Whereas it js expedient further to amend the Assam Act Assam Agricultural Income-Tax Act, 1939, herein- 1% of 193%. after " referred to as the principal Act, in the ma- - nper hereinafter appearing ; It is hereby enacted in the Thirty-fifth Year of the Republic of India as follows:— » Shorttifled, 1. (1) This Act may be called the Assam- Agri- e 2. cultural Income-Tax (Amendment) Act, 1984. ent, - (2) It shall have the like extent as the princi- pal Act : (3) Sections 2,5,7 and 8 shall come into force at once and the remaining provisions shall come into force with effect from che [first day of April 1984 Amendment 2, In the पाठ एव! Act, in section 18, of section 18 नी (i) in sub-section (1), after clause (8), the 1939, following shall be inserted as clause (aa), namely:— “(aa) Joint Commissioner of Taxes’; (ii). in sub=section: (2), between the words ‘“‘and . as many”’ and “Deputy Commissioner of Taxes”, the following shall be inserted, namely: ~ - ~ “Joint Commissione1s of Taxes™; (iii) in sub-section (3), between the words “State of Assam and the” and “Deputy Commi- ssioner of Taxes”, the following shall be inserted namcly: ¢¢ Joint Commissioners of Taxes,”; Amendment 3. In the principal Act, insection 19, of - section : 19 के = e b ह Act; IXof - - . 1939. - (i) in sub-section (1), the ¥ first proviso, the paragraph occurring thereunder and the second proviso shall be deleted
THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 18, 1984 855 (ii) in sub-section (2), the proviso shall be deleted; (iii) in_sub-sections (4) and (5), the following words whereyer they occur ना! be deleted, namely :— “and the provisions of the proviso to sub-section(1) shall apply in every such case”. A et 4. TIn the principal Act, in section -19B, in sub-sectiens of section (!) and (3), for the words “the proviso to sub-section Al9Bof = (1) of section 19” wherever they occur, the words ‘‘section ssam £ C’) ” X of 1939. 20 shall be substituted. Amendment 5. In the principal Act, in section 20, in sub-section (3), of section 20 in the proviso, for the word ‘‘three’’, the word ‘‘eight” of Assam Ac: & IX of 1939, sshall be substituted. Insertion of 6. Inthe priwcipal Act, after section 20 B, the following new section ghall be inserted as section 20 C:— 20Cin Assam Act, X of1939. ““Interest 20. G (1). Where on making an assessment of tax under payable by any -provision of this Act for any financial year it is found assessce: that the tax paid by or on behalf of the assesseein respect of the said financial year on or before the 31st day of De- - cember of the said financial year falls short of the amount of tax as finally assessed in respect of the said financial year, he shall be liable, notwithstanding anything contained in any law for the time being in force, to pay simple interest on the amount of shortfall at the rate of twelve per cen- tum per annum- from the Ist ‘day of January of the said finaucial year upto the date of assessment ६, Provided that if the' amount of tax paid in respect of the relevant financial year amounts to or exceeds seventy= five per centum of the amount of tax as finally assessed, . no interest under this sub-section shall be payable from the date next following the date on which the tax paid amounts to or exceeds seventy-five per centum of the tax as finally assessed., (2) Where an assessee does' not pay the amount of tax demanded from him after an assessment made under any provision of this Act within the date specified in the .notice of demand ° served on ‘him in this behalf, he shall be liable to pay simple interest from the Ist day of the month next following the said date upto the dote of full payment at the rate of sixteen per centum per annum on the amount of tax as finally assessed reduced by the amount of tax paid on or before the said first day until the tax isfully paid. (3) Where the amount of tax paid on or before the 31st day of March, 1984 by or on behalf of any assessee
856 _THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 18, 1984 Amendment under this Act in respe¢t of any finaneial year falling du- ring the period from Jst ~ April, 1967 to 3lst~March, 1984 fal [gs short of the amount of tax due from himin respect of gach financial year, whether or not such tax has been asse- ssed, the assessee shall be liable to pay simple interest on the amount of shortfall at the rate of twelve per ceatum per annum uatil the tax_is paid in full, Explanation :—In this sub-section “amount of tax due” means the amount of tax as finally assessed whether the asgessment is made on or before the 3l1st day of March 1984 or after that date, (4) Where an assessee pays any part of the tax -after the commencement of interest uader sub-sections (1), (2) or (3) interest shall be payable up to the date of partpayment on the entire amount as specified in the said sab-sections and thereafter on the balance of such amount, (5) Where पा any case any interest becomes payable under this section, the authority competent to assess the . tax in that ‘case under this Act shall record an order to that effect specifying the amount of i.terest pavable and the amount of tax on which and the period for which the interest is payable. - Notwithstanding anything contained in this Act, an order under this sub-section can be passed at any time when interest under this section is found to- be due. (6) The provisions of this Act relating to payment and recovery of tax shall so far as may be apply to payment of interest under this section as if such interest were tax under this ‘Act: ; Provided that where any order is passed under sub- section (3) of section 36 of this Act in respect of any dues, any interest relatable to the same dues and accrued under this section up to the date of such order and any further interest accruing after such date shall be recovered in the course of proceedings initiated .in accordance with the said sub-section (3) in respect of the said dues and for that purpose no order under sub-section (5) of this section or notice of demand under this Act shall be necessary in respect of such interest.” o e 7. In the principal Act, in section 30, for the second of section 30proviso, the following shall be substituted, namely:— . of Assam Act IX of 1939, “Provided further that in computing the period of eight years mentioned in this section the period during which the Superintendent of Taxes or the Agricultural Income Tax Officer was restrained or prevented from issuing the notice under this section by an order or injunction of any court or auvthority ‘shall be excluded.” ==
THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 18, 1984857 Amendment of . Int o : : . i e 20 8. In the principal Act, in section 34 A, in sub-section (3), of Assam : ActIX of / . . 1939. (i) at end of clause (d), for the punctuation mark *.”, the punctuation mark and the word “,or’> shall be substitu- ted ; and (ii) after clause (d) so amended, the following shall be inserted as clause (¢), namely :— % ““(e) of audit of receipts or refunds under this; Act by * any officer appointed by the Comptroller and Auditor Gene- ral of India for such purpose Amendmen: 9. In the principal Act, in section 36, in sub-section (1), of section 36 i, हटा the proviso, for the words and figures “proviso to sec Ix o030 tiony 19(1)”, the words and figure “section 20C of this Act” sh be substituted. . MD. SAADULLAH, Secretary to the Govt. of Assam, Legislative Department. GAUHATI—Printed and published by the Supdt. ifc., Assam Govt. Printing Press (Ex-Gazette) No. 165—1,040—250—18.4-1984 |