उडी -~ नछीछूक नश्व - १७७/७१ THE ASSAM GAZETTE ST EXTRA ORDINARY $_L _.a ANG TG LI =9 AFIFTS PUBLISHED BY AUTHORITY 72 17 Fersgg, सनिवाव, 20 जातूतावी, 2007, 30 = 1928 (*1%) No. 17 Dispur, Saturday, 20th January, 2007, 30th Pausha, 1928 (S.E.) GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT :: LEGISLATIVE BRANCH NOTIFICATION The 19th January, 2007 No. LGL. 22/2002/57.-- The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information.
76 16 THE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 20, 2007 . Preamble. Short title, extent and commence- ment. Amendment of section 39 THE ASSAM ACT NO. II OF 2007 (Received the Assent of the Governor on 14th December, 2006) THE ASSAM AGRICULTURAL INCOME TAX (AMENDMENT) ACT, 2006 AN ACT further to amend the 5587 Agricultural Income Tax Act, 1939. Whereas it is expedient further to amend the Assam Agricultural Income Tax Act, 1939, hereinafter referred to as the principal Act, in the manner hereinafter appearing; It is hereby enacted in the Fifty-seventh Year of Republic of India as follows:- 1.(1) This Act may be called the Assam Agricultural [ncorme Tax (Amendment) Act, 2006. (2) It shall have the like extent as the principal Act. (3) It shall be deemed to have come into force on the first day of April, 2006. 2. In the principal Act, in section 39, after sub-section (1), the punctuation mark “” shall be substituted by the punctuation mark “;” and thereafter the following proviso shall be inserted, namely:- “Provided that if the assessee is in default in payment of tax under the Assam Taxation (On Specified Lands) Act, 1990, the Superintendent of Taxes or Agricultural Income Tax Officer shall, after giving the assessee an opportunity of being heard, adjust such refund including interest, if any, under sub-section (2) below, in the manner as prescribed, against the sum to the extent due from him under the said Act.” M. A. HAQUE Secretary to the Govt. of Assam, Legislative Department. Assam Act IX of 1939. Assam Aci No. XII of 1990 GUWAHAT—_*——“———__————————_—-I - Printed and published by the Dy. Director (P&S) Directorate of Ptg. and Sty., Assam, Guwahati-21 (Ex-Gazette) No. 33-500+600-20-1-2007.