AFEE 99 T - 9३ Registered No. A-12 e PR THE ASSAM GAZETTE = SIS : EXTRAORDINARY 1Y FYYT T धकॉशिऊ PUBLISHED BY AUTHORITY R 59 MNYF, WEFAR 14 (T, 1993, 24 IRV 1915 (लक) No. 59 Dispur, Friday, 14th May, 1993, 24th Vaisakha ,1915 (S.E.) GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT : LEGISLATIVE BRANCH NOTIFICATION The 13th May, 1993 No.LGL.197/92/30.-- The. following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information :
380 THE ASSAM GAZETTE, EXTRAORDINARY, MAY, 14 1993 ASSAM ACT No. IX OF 1993. (Received the assent of the Governor on the 12th May, 1993) THE ASSAM AGRICULTURAL INCOME TAX (AMENDMENT) Preamble. Short title and comm- encement. . Amendment of Section 2 of Assam Act, IX OF 1939, ACT, 1993 AN ACT further to amend the Assam Agricultural Income Tax Act, 1939, Whereas it is expedient further to Assam amend the Assam Agricultural ActIX Income Tax Act, 1939, in the manner of 1939. hereinafter appearing : It is hereby enacted in the Forty-fourth Year of the Republic of India as follows 1.(1) This Act may be called फट Assam Agricultural Income Tax (Amendment) Act, 1993, (2) It shall come into force at once, 2. In the Assam Agricultural Income Tax Act 1939, hereinafter referred to as the Assam Agricultural Income Tax Act in section 2,-- (1) in clause (c), in the first line before the words, "Superintendent of Taxes", the coma and the following words shall be inserted, namely :- "Senior Superintendent of Taxes, " (il) in clause (f) and (ff), for the words "Assistant Commissioner" of Taxes, the words, "Deputy Commissioner" of Taxes shall be substituted:
THE ASSAM GAZETTE EXTRAORDINARY, MAY, 14, 1993, 381 Substitution of section 18 of Assam Act IX of 1939. Amendment of section 24 of Assam Act IX of 1939. GUWAHATI-- 3. In the Assam Agricultural Income Assam Tax Act, in section 18, for the existing ActIX provision, the following shall be substituted, of 1939. namely :- | "18. Income Tax Authorities (1) There shall be the following classes of Income Tax Authorities for the purpose of this Act, namely :- (a) Commissioner of Taxes ; (b) Additional Commissioner of Taxes; (0) Joint Commissioner of Taxes ; (d) Deputy Commissioner of Taxes (Appeals) ; (e) Deputy Commissioner of Taxes ; (f) Senior Superintendent of Taxes ; (g) Agricultural Income Tax Officer ; (h) Superintendent of Taxes ; (1) All Assam Investigation Officer ; (j) Inspector of Taxes ; (k) Agricultural Income Tax Inspector. (2) State Government may appoint one Commissioner of Taxes and as many as other officers mentioned in sub-section (i) of section 18 as the State Government may deem fit. (3) The Commissioner of Taxes shall perform his functions in respect of whole of the State of Assam and the other officers mentioned in sub -section (1) shall perform their functions in respect of such areas or such persons or classes of persons or of such income or such incomes or classes of incomes or of such cases or classes of cases as the Commissioner of Taxes, may, by notification in the official Gazette, direct." (4) In the Assam Agricultural Income Tax Act, in section 24, in sub-section (1) for the words, "Deputy Commissioner of Taxes", and Assistant Commissioner of Taxes (Appeals)", the words, "Joint Commissioner of Taxes" and "Deputy Commissioner of Taxes (Appeals)" respectively shall be substituted. K,LASKAR, Secretary, Legislative Department. Printed & Published by the Dy. Director (P), Directorate of Ptg. and Sty., Assam, Guwahati--21 (Ex. Gazette) No. 117-865-500-14-5-93.