58 'ASSAM ACT XXV OF 1954 THE ASSAM AGRICULTURAL INCOME-TAX (SECOND AMENDMENT) ACT, 1954 (Passed by the Assembly ) (Received the assent of the Governor of Assam on the 28th August 1954) [Published in the Assam Gazette, dated the 8th September 1954] | An Act Surther to amend the Assam Agricultural Income-tax Act, 1939. Preamble.— WHERrEas it is expedient to amend the Assam Agricult Income-tax Act, 1939 (Assam Act IX of 1939), hereinafter called घाट princip: Act in the manner hereinafter appearing ; ‘ It is hereby enacted in the Fifth vear of our < epublic as follows :— 1. (1) This Act may be called the Assam Agricultural Income-tax (Sec Amendment) Act, 1954, , (2) It shall have the like extent as the principal Act. (3) It shall come into force at once. 2. Substitution of certain words in Assam Act IX of 1939.—In principal Act— ’ . (४) For the words “‘Agricultural Income-tax Inspector” or “Ass Agricultural Income-tax Inspector”, ¢Agricultural Income-tax Officer” ‘‘Assam Agricultural Income-tax Officer”, “Assistant Commissioner of Agr tural Income-tax” or “Assam Assistant Commissioner of Agricultural Incom tax and “Commissioner of Agricultural Income-tax” or “Assam Commissione Agricultural Income-tax” wherever "they occur the words ‘“Inspector of T: or Agricultural Income-tax Inspector”, “Superintendent of Taxes or Agricult Income-tax Officer’’, ‘‘Assistant Commissioner of Taxes” and “Commissi of Taxes’’ respectively shall be substituted. (1) For the article “an” the article “a’” shall be substituted where change is necessary in view of the substitution made by clause (). (#i) For the words “Agricultural Income-tax Authority’’ or “Incom Authority” and ““Income-tax Authorities” wherever they occur the words “‘tay authority’’ and “taxing authorities®’ respectively shall be substituted. ’ 3. Amendment of section 2.—In section 2 of घाट principal Act— ‘ (1) in sub-section (g) the word “Assam” between the words ‘‘the”? ‘“Board” shall be deleted. . , (i) in sub-section (i) for the word “‘Board’* the word “Commissio shall be substituted, ‘ v
59 4 Substitution of section 18.—For section 18 of the principal Act, the ollowing shall be substituted, namely : — 18, (1) There may be all or any of the following classes of Taxing uthorities for the purposes of this Act, namely :— (a) Board of Agricultural Income-tax, (b) Commissioner of Taxes, (¢) Deputy Commissioner of Taxes, (d) Assistant Commissioner of Taxes, (¢) Agricultural Income-tax Officer, ( f) Superintendent of Taxes, (g) Additional Superintendent of Taxes, (k) Inspector of Taxes, and (i) Agricultural Income-tax Inspector. ‘ (2) The authorities specified in sub-section (1) shall be appointed by the State Government and shall exercise the powers and perform the duties within ¢ prescribed areas and their relation with one another shall be such as may be rescribed. (3) The State Government may authorise the Commissioner to appoint ub-Inspectors of Taxes to assist the authorities specified in sub-section (1) (4) The State Government may, instead of appointing any person under ub-section (1), invest, by notification in the official Gazette, any officer or fficers to exercise any power under this Act and perform such functions in espeet of such classes of persons or such classes of income and for such areas s may be specified in the notification.” 5 Amendment of section 22.—In section 22 of the principal Act— (६) in sub-section (1) between the words <‘Assistant Commissioner of Agri- ultural Income-tax” and ¢“or” the words “or the Deputy Commissioner of Taxes” shall be inserted. , (#) in sub-section (2) between the words ‘‘the Commissioner of Agricul- ural Income-tax’’ and “‘or’ a comma and the words “‘or the Deputy Commis- ioner of Taxes” shall be inserted. " 6. Amendment of section 28.—In sub-sections (1) and (6) of section 28 of he principal Act, the words ¢‘subordinate to it” shall be deleted. कि 7. Amendment of section 33.—In sub-section (1) of section 33 of the principal Act— , i) between the words “the Commissioner of Agricultural Income-tax’ and “the”’ the words “the Deputy Commissioner of Taxes”, shall be inserted. . (#) between the words «“Commissioner”’ and ‘‘Assistant Commissioner”’ the words ‘“Deputy Commissioner’’ shall be inserted. 8. Amendment of sections 42 and 43.—In sections 42 and 43 of the prin- al Act for the words ¢‘Assistant Commissioner of Agricultural Income-tax” erever they occur the words “Deputy Commissioner of Taxes, or when there is Deputy Com missioner of Taxes, the Assistant Commissioner of Taxes empower- by the Commissioner of Taxes, in this behalf” shall be substituted. 9. Insertion of a new section after section 49.—After section 49 of the principal Act, the following new section shall be inserted, namely i— " Delegation of powers.—“49A. The Commissioner of Taxes may delegate, by otification in the official Gazette, any of his powers under sections 26 and 27 to Deputy Commissioner of Taxes.” 10. Amendment of section 50.—In clause (b) of sub-section (2) of section the words and figures “and sub-section (3)”” shall be inserted. 7 0 of the principal Act between the words and figure “sub-section (2)” and “of”’