63 ASSAM Act XI OF 1971 THE ASSAM AGRICULTURAL INCOME-TAX (AMENDMENT) ACT, 1971 (Received the assent of the Governor on the 8th April, 1971) [Published in the Assam Gazette, Extraordinary, dated the 12th April, 1971] An Act further toamend the Assam Agricultural Income-tax Act, 1939 Preamble. Whereas it is expedient further to amend the Asam Act Assam Agricultural Incomec-tax Act, 1939 hereinafter [Xof 1939 called the principal Act, in the manner hereinafter appearing ; It is hereby enacted in the Twenty-second year of the Republic of India as follows:— Short title, 1. (1) This Act may be called the Assam Agricul- extent and o mmence. tural Income-tax (Amendment) Act, 1971. ment, (2) It shall have the like extent as the principal Act. (3) It shall be deemed to have come into force from 1st April 1939, Substitution 2. For section 11 of the principal Act, the of section 11 following shall be substituted, namely— of the Assam 1A9C3t9!IX .Of 11. (1) The total agricultural income of a Hindu undivided or joint family shall be assessed and shall be deemed always to have been assessable— (व) at the rate applicable to the share of a co- sharer, if such share exceeds the limits as has been specified in the Assam Finance Acts of 1939, 1940, 1941, 1942, 1943, 1944, 1945, 1946, 1947, 1948, 1949, 1950, 1951, 1952, 1953, 1954, 1955, 1956, 1957, 1958, 1959, 1960, 1961, 1962, 1963, 1964, 1965, 1966, 1967, 1968, 1969, 1970 ; (b) at the rate specifiedin Assam Finance Acts of 1939, 1940, 1941, 1942, 1943, 1944, 1945, 1946, 1947, 1948, 1949, 1950, 1951, 1952, 1953, 1954, 1955, 1956, 1957, 1958, 1959, 1960, 1961, 1962, 1963, 1964, 1965, 1966, 1967, 1968, 1969, and 1970 if the share of a co-sharer does not exceed the limit specified therein ¢ Provided that the word “brother” wherever it occurs in the annual Assam Finance Act, shall be deemed to include and always to have included a «¢Co-sharer®’,
64 (2) This section shall remain in force till the 318. day ot March, 1971: Provided that the expiration shall not affect— (a) the previous operation of, or anything duly done or suffered under this section ; or (b) any right, privilege, obligation or liability acquired, accrued or incurred under this section ; or (c) any penalty, forfeiture or punishment incurred in respect of any offence committed against this section ; or (d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid; and any such investigation, legal praceeding or remedy may be instituted, continued or enforced, and any such penalty, forfeiture or punishment may be imposed asif this secticn had not =xpired. Repeal and 3.(1) The Assam Agricultural Income-tax Ordinance _saving. (Amendment) Ordinance, 1971 is hereby repealed. °f 1971 (2) Notwithstanding such repeal, anything done or any action taken under the Assam Agricuitural Income-tax (Amendment) Ordinance, 1971, shall be deemed to have been done or taken under this Act asif this Act has commenced on the second day of January, 1971 (the date of promulgation of the Ordinance). ASSAM ACT XII OF 1971 THE ASSAM CHILDREN ACT, 1970 (Received the assent of the President on the 20th April, 1971) Published in the dssam Gazette, Extraordinary, dated the 28th April 1971} - An Act to provide for the care, protection, maintenance, health, welfare training, educztion and rehabilitation of neglected or delinquent children and for the trial of delinquent children in the State of Assam Preamble. Whereas it is expedient to provide for the care, protection, maintenance, health, welfare, training, education and rehabilitation of neglected or delinquent children and for the trial of delinquent children in the State of Assam ;