S e A ASSAM ACT XXVI OF 1972 (Received the assent of the Governor on the 12th October, 1972) THE ASSAM AGRICULTURAL INGOME-TAX (AMENDMENT) ACT, 1972 [Published in the Assam Gazeite, Extraordinary, dated the 27th October, 1972] An Act further to amend the Assam Ag'ricultuvral Income-tax Act, 1939 Preamble, Whereas it is expedient further to amend - the Assam Act Assam Agricultural Income-Tax Act, 1939, herein- 1% of 1939, after called the principal Act, ~ in the: manner hereinatter appearing ; न It is hereby enacted in the Twentysthird Year of -the Republic-of 1ndia-as follows:— Short title, 1. (1) This Act may be called the Assam Agri wexm“’mntcnce““'d cultural: Income-Tax (Amendment) Act, 1972. ment, (2) It shall have the like extent as- the principal - Act. = (8) It shall come- into force at once. oAf“":cntioneg 2. In section 2 of the principal = Acty* after of Assam Clause (f), the following shall be”inserted as 'clause’ lAc?:t IX of (ff), namely:— 939, ““(ff) - Assistant Commissioner-of Taxes (Appeals), means “a Person appointed to be’ an Assistant’ Commissioner of Taxes (Appeals), under sub-section (2) of section 18.” Amend- 3. For section-18 of the- principal Act, the follows= ment of ing shall be substituted, namely ;== section 18 of Assam ActIX of 1939, “Intco.xmc- 18. (1) There shall be the following. classes. of authorities, L1COMIE-tax authorities for the purposes of this Act, namely:— (2) Commissioner of Taxes. Deputy Commissioner of Taxes. ¢) Assistant Commissioner of [ . .c: (Appeals).
Amendment 2 (d) Assistant Commissioner of Taxes. (e) Agricultural Income-tax Officer. (f) Superintendent of Taxes. (g) All Assam Investigation Officer. (h) Inspector of Taxes. (i) Agricultural Income-tax Inspector. (2) The State Government may appoint one Com= missioner of Taxes and as many Deputy Commis- sioners of Taxes, Assistant Commissioners of Taxes (Appeals), Assistant Commissioners of Taxes, Agri- cultual Income-tax Officers, Superintendents of Taxes, All Assam Investigation Officers, Inspectors of Taxes and Agricultural Income-tax Inspectors as it thinks fit. B (3) The Commissioner of Taxes shall perform his functions in respect of whole of the State of Assam and the Deputy Commissioners of Taxes, Assistant Commissioners of Taxes (Appeals), Assistant Commissioners of Taxes, Agricultural Income-tax Officers, Superintendents of Taxes, All Assam Investigation Officers shall perform their functions in respect of such areas or of such persons or classes of persons or of such incomes or classes of income or of such cases or classes of cases as the Commissioner of Taxes may by unotification in the Official Gazette direct.” 4, For section 24 of the principal Act, the of seetion following shall be substituted, namely:— 24 of Assam Act IX of 1939, . “24. (1) Any person aggrieved by any order passed under this Act by any authority 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 along with a certified copy thereof: Provided that the authority before whom the ap- peal is filed may admit the appeal after the expira- tion of thirty days, if he is satisfied that for reasons beyond control of the appellant or for any other sufficient cause it could mnot -be filed within the time. ek (2) Every appeal under this section shall be pre- sented in the prescribed form and shall be verified in the prescribed manner.
Amend- ment of seetiom 25 of Asmaam Act IX of 1939, Amendment of section 27 of Assam ActIX of 1939, 8 (3) The appellate “authority shall fix a day 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 - Assistant Commissioner of Taxes (Appeals) may,— (a) confirm, reduce, enhance or annul the assessment, (b) set aside - the assessment and direct a fresh assessment after such enquiry as may be ordered, or 5 (c) comfirm, reduce or annul the order of penalty.”’ 5. Section 25 of the principal Act shall ke deleted. 6. For section 27 of the principal Act, the following shall be substituted, namely :— €27. (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 other than himself is erroneous in so far asitis 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 ashe deems necessary, pass such order thereon as the circumstances of the case justify, in- cluding 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 other than himself, the Commissio- ner may of his own motion, and in the case ofan order passed under section 24, subject to such rules @3 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 and subject to the provisions of this Act, may pass such order thereon, not being an order Prejudi- cial to the assessee, as he thinks fit: :
4 g Provided that the Commissioner may dispense with the enquiry required to e made underthis sub= section, if he, for reasons tobe recorded in writing; considers such enquiry to be unnetessary. (3) In the case of a petition for revision under sub- sectior, (2" by an assessee, the petition must be made within ninety days from the date on which the order in question was comnmumicated to him or the date on * which he otherwise comes to know of it, whichever 1s earlier: Provided that the Commissioner may admit the petition after the expiration of the period of ninety days, if he is satisfied that for reasons beyond the control - of the petidoner . or for any other sufficient cause, it could not be filed within -the time, Explanation:—An order by the Commissioner of Taxes declining to interfere shall for the purpose of this section, be deemed not to be an order prejudicial to the assessce. ; (4) The Commissioner shall not revise any order under this section in the following cases.— - (a) On petition under sub-section (2) where an appeal against the order lies under section 26 and the assesseehas not waived" his right of such appeal, or (b) Where the-orderis pending on appeal under section: 26 Provisions 7. Notwithstanding - anything * contained in any relating to law,” as ' from: the date of -commencement of the appeals. provisions of this Act; all appeals pending on thezdate’ on which'this Act comes into:force shall stand transs: ferred - to < the Assistant: Commissioners “of - Taxes (Appeals)-as: may be ‘directed” in -writing - by> thez Commiissioner of Taxes and shall be disposed of by:the said “authorities as if the-appeals were:preferred before thems under section 24 Cie Amendment _ 8- Insection 50 of the principal Act, in sub-sec- fsecnt.onen tion=(2)," in-clause ‘g’ between the =figures 282 and 50 of Asam the punctuation-*;” théfollowing: shall-be inserted Act IX of namely:— j 1939. : 4 ‘‘and fees for ' refeiénce;,: revision, or’ appeas ' petitious, supply - of certified = copies': of ~orders and / = other matters:?’ . 5 GP. (Leg:)No.26/72—2,500—7-12-72, e