Assam act 011 of 2005 : The Assam Taxation (Liquidation of Arrear Dues) Act, 2005

942 THE ASSAM GAZETTE. EXTRAORDINARY, APRIL 19, "2005 Preamble.

Soort ti~I~,

extent :and

commence-

ment. ·

Definitions.

A.SSA~1 ACT NO. XI OF 2005

(Received the assent of the Governor on 18th April, 2005)

THE ASSAM TAXATION (LIQUIDATION: OF ARREAR DUES) ACT, 2005

AN

ACT

t0 provide for liquidation of long outstanding dues of arrear tax, penalty and interest under a few Acts.

Whereas it has become expe.dient to provide

for liquidation of long outstanding dues relating to ta.'!.: ~ penalty and L~terest, as the ~se or ~.15es !:JS m~y be, under the Assam General Sales Tax Act, 1993, Central Sales Tax Act, 1956, the - Assam

Ao<:::sements and Betting Tax Act, 1939, the Assam . Taxation (Hotel and Lodgitig Houses) Act, 1989, the A~am Taxation (On Specified L:inds) Act, 1990, the Assam Agricultural Income Tax Act, 1939, the Assam Taxation (On Luxuries) Act, 1997 and tht"'. repealea sales tax Acts as referred. to in sub-- section (1) of section 74 of the Assam General Sales Tax Ae,-t, 1993 py offering one time incentive in th•, form of waiver of the balance portion of qualifying arrear dues remaining after payment of the

prescribed percentage of the total dues within the stipulated datelin~;

Assam Act No.

XII or 1993,

C~ntral Act 74 of

1956, Assam Act

No. VI of 1939,

Assam Act No. V

of 1989, Assam

AL'l: Nit. XU of

2

• ../

..

__ THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19, 2005 943

5 .

Designated Authority. Eligibility conditions. Application for waiver. Procedure for

app!k..ation.

(d) "Relevant Acts" means any one or more of the following Acts, namely:-

(i) the Assam General Sales Tax Act, 1993, (Assam Act No. XII of 1993);

(ii) the Central Sales Tax Act, 1956. (Centra! Act 74of1956);

(iii) foe Assam Amusements and Betting Tax Act, 1939, (Assam Act No. VI of 1939); ,

(iv) the Assam Tax onLuxw:ies (Hotels ancl Lodging Houses) Act, 1989, (Assam Act No. V of 1989;);

(v) foe Assam Taxation (On Luxmies) Act, 1997 (Assam Act No. VI11of1997);

(vi) the Assam Taxation (On Specified Lands) Act,. 1990, (Assam Act No. XII of 1990);

(vii) the Assam Agricultural hlcome Tax Act., 1939, (Assam Act No. IX of 1939);

(viii) the repealed Acts as mentioned in sub-section ( l } of Section 74 of the Assam General Sales Tax Act, 1993, (Assam Act No. Xll of 1993 ) .

{2) Unless there is ·anything repugnant in th~ subject or contexts, all expressions used in this Act, which are not defined in this Act but defined in the reievant Acts, or used in the relevant Acts, shaH have the meanings respectively ii.ssigned to them in the relevant Acts.

3. The Senior Superintendents of Taxes or the Superinti:ndents of Taxes or the Agricultural Inoomc Tax Officers exercising jurisdiction over an applicant at the commencement of this Act shall be the Designated Authority for the purpose of receiving and disposing an application 1ulder section 5 of the Act.

4. Subject to other provisi~ns of this Act, an applicant shall be eligible to make an application unde-.r this Act for all bis outstandin!; du<'..s in respect of amounts assessed or levied against him on or before 31. 03 .1999 but not lying in dispute before any statutory fon1n1 or the Gauhati High Court or the Supreme Court of India as on the date of application under the Act.

5. ( 1) An application for the putpose of section 4 of the Act shall be made to the respective Designated Authority by an application in the prescribed form and manner alongwith the receipted copy of the desighated bank challan for the payable amount according to the prescribed formula and by the prescribed dateline in the Schedule attached to the Act;

(2) A separate application shall be made by an applicant for the applicable . different assessment periods as well as the applicable diflerent relevant Acts.

6. (l) The Designated Authority shall, ordinarily within thirty days from the date of receipt of an application i-eferred to in section 4 of the Act, verity the correctness of the particulars furnished in such application.

(2) Where the Designated Autbotity is satisfied a.bout the correctness of the particulars set forth in the application made by an applicant, he shall determine, by an order in writing, the amount payable by the applicant as well as the amount entitled for waiver for the conccmed assessment period under the applicable relevant Acts according to the formula specified in the Schedule attached to this Act.

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944 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19, 2005

·Refusal In

certain

i:asa.

Settlement

of arrear

dues.

Rectification

of the order

or settlement.

Revocation

of order of

settlement.

No refund

of amount

paid under

the Act.

Manner of

payment.

• Provided that while detemi..ining the amount payable by the applicant as detennined under this sub-sec1jon shall be roun~ed off to the nearest rupee and .for this purpose, where such amount contams a part of a rupee, then, if such part is fifty paise or more, ii shall be rounded off to a rupee, and if mch part is less than fifty paise, it shall be ignored.

(3) An applicant shall deposit the balance payable amount, if any, pw·suant to the detenninati.on completed by the Designated f\uthority upon his application made under this Act

( 4) In case the .long ou18tanding dues of arrear tax, penalty a.id interest is under recovery or bakijai proceeding at the hand of an authority other than · the Designated Authority, the latter shall irmnediately notify such other authority abcut the status of the arrear cettific.ate initiafly sent by him after receipt of a valid application within the meaning of section 3 of the Act and shall withdrnw the same as soon as proceedingi:: under suh-scction (2) of this sectio·o are finalised and the payable amount thereon is deposited in full by an applicant.

7. The Designated Authority, for reasons to be recorded in wtiting, may refuse to entertain an application made under section 5 of the Act with the prior approval of the Zonal Deputy Commissioner of1'axes:

Provided tha>: no order in this regard shall be passed without allowing the applicant a reasonable opportunity of being heard.

8. Consequent upo11 determination of the amount under section 6 and payment in full of such detemiined amount. ap applicant shall stand discharged from any further liability in respect of the involved due3 subject to other applicable provisions of the Act.

9. The Designated Authority may, at any time within ninety days from the date of any order passed by him under this Act, 1·ectify any arithmetical mistake or other mistake of .oi factual nature apparent from the record of the case: · Provided that no such rectification adversely affecting the applicant sh.al! be passed without allowing him a reasonable opportlmity of being heard.

10. (1) Where it appear8 to the Designated Authority that J.1n applicant has obtained the ·benefit of waiver under this Act by suppressing any material information or particulars or by fumishi.ng any incorrect or false information ( >f particulars, such assessing authority may, for reasons to be recorded in VITiting and after giving the applicant a reasonable opportunity of being heard, revoke any order passed under sub-section (2) of section 6.

(2) After availing the benefit under the Act, if the .matter is subsequently agitated before any statutory forum as provided under the relevant Acts or any court oflaw, then the benefits conferred by this Act shall be treated as withdrawn. ·

11. Any amount paid by an applicant within the meaning of any provision under this Act shall not be refundable wider any subsequent circumstances:

Provided that in the case of revocation of ·an order passed under sub- section (1) of section 10, the 'amounts paid by the applicant under various provisions of this Act shall be deemed as payment madii under the concerned relevant Acts for the applicable period.

12. The amowits payable under the provision of this Act shall be paid in the same manner as is specified in the relevant Actli or the rules ttamed thereunder.

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/. ThE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19. 2005 945 Powerotthe

State

Government

to make

rules.

Power to

remove

difficulties.

13.

14.

The State Government may, by notification pubhshed in the Official Gazette, make rules, with prospective or retrol>'P<>,,ctive ~.ffect, for carrying out the purposes of t11is Act, and such rules may provi

If any difficulty arises in giving effect tQ any Of fhc provisions ofthls Act, the State Government may, by order, not inconsiste.ut with the provisions of this Act, remove the difficulty.

SMcdD1e

. (Soc Section 6) SI Description of the ---~----- ·- --·---···------ -----·-----! ---payment to be made un r this Amount to be paid for No. outstanding dues

-(1) (2)

1 Amountoftotal · outlltanding dues. Act on the date to avail the tiling application to avail benefit as · er column ( 4) . benefit uudt?f this Act. __ Onorbefore(ilil iuiY:Ioo5~~ ~~;z· of a~ar ~ and 50% of the total mear

interest. Tota.I penalty will

be waived.

Provided that if total

outstanding dues consist

of only penalty amount,

~SO%~fthe::..c=::::.c.--i

M.A. HAQUE,

Secretary to the Govt. of Assam, Legislative Department, Dispur. GUWAHATI- Printed & Published by the Dy. Director (P&S), Directorate ofPtg. & Sty., _ Assam, Guwahati-21, (Ex-Gazette) No. 271-500-600-19-4-2005. -

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