s P ARG नब्रव -१७४/७१ THE ASSAM GAZETTE ST EXTRAORDINARY A FEYE दादा शंकागिऊ PUBLISHED BY AUTHORITY 356 o, WERE, 7 @, 2002, 17 I35 1924 (%) No. 356 Dispur, Tuesday, 7th May, 2002, 17th Vaisakha, 1924 (S.E.) GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT :: LEGISLATIVE BRANCH . NOTIFICATION The 7th May, 2002 No. LGL.22/2002/12.--The fol‘lowing Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information.
3008 THE ASSAM GAZETTE. EXTRAORDINARY. MAY 7. 2002 7. 2002 ASSAM ACT No. III OF 2002 (Received the assent of the Governor on 1st May, 2002) THE ASSAM AGRICULTURAL INCOME TAX (AMENDMENT) ACT, 2002 AN ACT further to amend the Assam Agricultural Income Tax Act, 939 टिकी Preamble Whereas it is expedient further to amend the Assam Assam Agricultural Income Tax Act, 1939, hereinafter Act IX referred to as the principal Act, in the manner of 1939. hereinafter appearing ; It is hereby enacted in the Fifty-third Year of the Republic * of India as follows :- Short title, 1.(1) This Act may be called the Assam Agricultural income A extent and Tax (Amendment) Act. 2002. ¢ ‘mmencement. (2) It shall have the like extent as the principal Act. {3) It shall be deemed to have come into force on the 1st day of April, 2002 Amendment of 2 Tn the principal Act, in section 16, in sub-section (2), in first section 16. paragraph, for the word "six" occurs between the word "than" and the word "years", the word "three" shall be substituted. ‘ Amendment of 3. In the principal Act, in section 20D, in sub-section (6), for section 200. the words, figures and letters "sections 35C, 35D and 35E" the words, figures and letters "sections 35B, 35C and 35D" shall be substituted. Amendment of 4. In the prnicipal Act, in section 24, in sub-section (1), section 24, between the words "the Commissioner” and "or the Joint Commuissioner of Taxes”, the words “or the Additional Commussioner” shall be inserted.
S THE ASSAM GAZETTE, EXTRAORDINARY, MAY 7. 2002 3009 Amendment of 5. In the principal Act, in section 33, in sub-section (1), -- section 33. : {a) in the first paragraph, -- (1) between the words and punctuation mark comma ",", "The Commissioner of Taxes,” and "the Deputy Commissioner of Taxes", the following shall be inserted, namely :-- "the Additional Commissioner bf Taxes, the Joint Commissioner of Taxes.” : ' (ii) for the words "the Assistant Commissioner of Taxes”, the words "the senior Superintendent of Taxes"- shall be substituted ; {b) n the second paragraph, -- (i) between the word and punctuation mark comma "." "Commissioner”, and the words "Deputy Commissioner”, the following shall be inserted, namely :-- . "the Additional Commissioner, the Joint Commissioner," ; " (ii) for the words "Assistant Commissioner or", the following shall be substituted, namely :-- "Senior Superintendent of Taxes, Superintendent of Taxes or Agricultural.”. Amendment of 6. In the principal Act, in section 34, for the words "The section 34. Assistant Commiissioner of Taxes", the words "The Deputy Commissioner of Taxes or the Senior Superintendent of Taxes" shall be substituted. Am.endment of 7. In the principal Act, in section 35B, after sub-section (2), section 35B. the following Explanation shall be inserted, namely :-- "Explanation. - If the advance tax paid in a financial year is less than seventy five percentum of the tax determined on regular assessment, the assessee shall rewain liable to pay interest on any balance amount after -ayment ’ of tax during the succeeding year or years and beiore the
3010 THE ASSAM GAZETTE, EXTRAORDINARY, MAY 7. 2002 date of completion of assessment, even if after payment of such tax during the succeeding year or years, the total tax paid becomes seventy five percentum or more of ‘the tax determined on regular assessment." Amendment of 3. In the principal Act, in section 35C, in sub-section (2), for section 35C. the word, figure and letter "section 350." the word, figure and letter "section 35B" shall be substitited. Amendment of 2. In the principal Act, in section 35F, in the provise, for the section 3SF. words, figures and letters "section 35C or section 35> or section 35E", the words, figures and letters "section 35B or section 35C or section 35D" shall be substituted. Amendment of 10, In the principal Act, in section 36, in sub-section (1), - section 36, (1) for the words, figures and letters "sections 35G and 35H", the words, figures and letters "section 35F and 35G" shall be substituted ; (i1) in the proviso, for the words, figures and letters "sections 35C, 35D and 35E," the words, figures and letters "sections 35B, 35C and 35D" shall be substituted. Amendment of | 1. In the principal Act, in section 39, after sub-section (2),. section 39. the following proviso shall be inserted, namely :-- "Provided that the provisions of this sub-section shali not be applicable in case of an assessee whose agricultural income tax does not exceed two thousand five hundred rupees for that assessment year." Substitution of 12. In the principal Act, for section 42, the following shall be section 42. substituted, namely :-- "42. Prosecution to be at the instance of the Additional Commissioner of Taxes or the Joint Commissioner of Taxes, -- ~ (1) A person shall not be proceeded against for an offence under section 40 or 41 except at the instance of the Additional Commissioner of Taxes or the Joint Commissioner of Taxes. e
P THE ASSAM 1HE ASSAM GAZETTE, EXTRAORDINARY., M MAY 7. 2002 3011 (2) Before instituting proceedings against any person under sub-section (1), the Additional Commissicner of Taxes or the Joint Commissioner of Taxes, as the case may be, shall call upon such person to show cause as io why proceedings should not be instituted against him. (3) The Additional Commissioner of Taxes or the Joint Commissioner of Taxes, as the case may be, may stay any such proceedings or compound any such offence.” S. K. SINHA, GOVERNOR OF ASSAM. K. D. PHUKAN, Secretary to the Govt. of Assam, Legislative Department. GUWAHATI- Printed & Publishec! by the Dy. Director (P&S), Directorate of Ptg. & Sty., Assam,Guwahati-Z 1, (Ex-Gazette) No. 713-500-¢00-7-5-2002.