HAGGE नचव-१७७/७१ Registered No.-768/97 STy THE ASSAM GAZETTE उजाधोवण EXTRAORDINARY ANY TEIY 79 धकॉनिऊ PUBLISHED BY AUTHORITY न 107 भिसशूव, वू थवाव, 17 ¢, 2000, 27 379, 1922 =) No.107 Dispur, Wednesday, 17th May, 2000, 27th Vaisakha, 1922 (S.E.) GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT :: LEGISLATIVE BRANCH NOTIFICATION The 9th May, 2000 No.LGL.86/98/42:--The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information.
ASSAM ACT NO. III OF 2000 .(Received the assent of the Governor on 6th May, 2000) THE ASSAM AGRICULTURAL INCOME TAX (AMENDMENT) ACT, 2000 AN _ ACT further to amend the Assam Agricultural Income Tax Act, 1939. Whereas it is expedient further to amend the Assam Assam Agricultural Income Tax Act, 1939, Act IX hereinafter referred to as the principal Act, in the of 1939. manner hereinafter appearing ; Preamble. It is hereby enacted in the Fifty-first Year of the Republic of India as follows :- Short title, 1. (1) This Act may be called the Assam Agricultural extent and Income Tax (Amendment) Act, 2000. commence- ment. (2) It shall have the like extent as the principal Act. (3) It shall come into force at once. Amendment 2. In the principal Act, in section 20D, in sub-section of section 20D (2), for the words "sixty days", the words "ninety days" shall be substituted. Insertion of a 3. In the principal Act, after section 47, the following 4n7eAw section shall be inserted as section 47A, namely :- "47A. Tax clearance certificate - Every assessee engaged in the cultivation, manufacture and sale of tea shall obtain a tax clearance certificate from the concerned Assessing Officer who shall certify that the assessee has either paid or has made satisfactory provision for all his existing liabilities or has no liability : oG ssam Act to pay tax under this Act and such certificate बा ० shall be produced by the owner or person 1993. in-charge of the goods vehicle before the Officer-in-charge of the Check post set up under the provisions of the Assam General Sales Tax Act, 1993 while carrying tea across the Check Post." Amendment of 4. In the principal Act, in section 49A, at the end, section d49A for the words "Deputy Commissioner of Taxes". the words " Joint Commissioner of Taxes" shall be substituted. M. K. DEKA, Secretary to the Govt. of Assam, Legislative Department. GUWAHATI--Printed and published by the Dy. Director (P.& S.) Directorate of Ptg. &Sty., Assam, Guwabhati-21 (Ex-Gazette) No.213-500-900-17-5-2000.