o AT B-d Registered No. A 12, THE ASSAM GAZETTH जजाधायन | Mt की EXTRAORDINARY लाख कऊ, जब ग्यावा शकाशिरु PUBLISEZD BY AUTHORITY W55 . निषनूव, eFAE, 6w, 1994, 16 वश, 1916. (९९) No. 55 Dispur, Fridiy, 6th May. 1994, 16th Vaisakba. 1916 (5. ने _ GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT : LEGISLATIVE BRANCH NOTIFICATION ‘ The 6th May 1994 No.LGL.45/93/43.—The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information.
722 THE ASSAM GAZETTE, EXTRAORDINARY, Mai 6, 1994 ASSAM ACT NO : XX DF 1924 (Received the assent oi the Governor on Sth May, 1994) THE ASSAM AGRICULTURAL INCOME TAX (SECOND AMENDMENT) AG{, 1994 AN ACT further to amend the Assam Aggicuftural Income Tax Act, 1939, Preamble. Whereas it is expedient further 1o amend the Assam Agricultural Income Tax Act, 239, hereinafter referred to as the principai Act, in the manner hereinafter appesring ; It s herelyl enscted कं the Fony-fifth Year of the Republic of India as follows ;- Shore title 1. {1) This Ac: m.y be scalfed (he Assam Agricultur:} extent and Iicome Tox ( Secord Amendment ) Act, 1924, commenie= ment, (2) Tt shall have the like: extent us the principal Act. (3) It shall come unto force om such date as the State Goveinwent may, by notification 0 the Cffictal Garstte, appoint. Amendmens 2. In the principal Act, in Section 19, for the existing of section 19 proviso the iollowing proviso shall be substitnted, namely:— of Assam }9'\3‘:‘9 IX OF: ) “Provided that no return submitied under this section 3 shall be valid unless the taxes due for the year is psid in full in accordance with the provisions of tre Act.”’ Omission of 3. In the principal Act, Section 20 C shall be omit:ed. section 20 C of Assam Act, 1X of 1939, Amendment 4. 1o the principal Act, in Section 20 D in sub-section of section (6j, for the words, “sixteen percentum per annum” and the AzwocamD A°cf' word, letter and figures, “Section 20 C” th: wovds, letters and IX of 1939, figures, “two percenium for ecach Enelish calendar month” ; ang “Sections 35 C, 35 D and 35 E” respectively shail एंड substituted. Substitution 5. In the principal Act, for Section 35, the following of section shall be substituted pamely : 35 of Assam Act, IX of ६939, “35, Advanee tex :—(1) Notwithstandinrg anytlng contained in this Act, an assessee shall pay w0 the credit:.of the .State Cenvesnnmoni, as. advance - tax, .an Zmount equal. to the agriicultural income tax calcy- “lated in his total agricultural income derived during the
THE ASSAM GAZETTE, EXTRAORDINARY, MAY 6, 1994 723 latest previous y2ar in respect of which he bas been assessed in such number of equal instalments pot exceediang four and on such dates @8 mav be prescribed Provided that if the assessee it a parctner of a firm and the assessent of the firn hus be.n.compleed fora previous vear later than that for which th: :sess:€75: last assessment has been completed his share in the profits: from the agricul- tural income of the firm shall, for the. .purpose of this sub-section, be incwudes m iis total sgricultural income on he basis of latest asszssmen: of the firm. 35A. HEstimate by assessce —(1) 1f .an . assessce who is required to Day advance tax under Section 35 estimates 5६ any time before the last instalment of the adyance tax is due in his case and finds tha', by reason of his income o the year, for which he is liable 10 pay advance tax, being likely to be more «r less than the ircome en woich the advance tax payable by hia uader Section 35, or fer any cther reason, the acvance tax pay ble by: him would be more or iess than the amount which he is. so required 10 pay, he :hall {urpish to the Agriculiurai Income Tax Officer an estimatle of— (1) 1he cucrent total agricultural-irgome ; and ) the advance tax payable by | im under this Act, and shall pay such amount of advance tax -5 usccords with his estimate in cquil rnsaisents on such dates as may be prescubed. {2) The assessce may send a revised estimate of the advance tax pavable by him op or befure n‘a,.é:‘a dae prescri- oed under Section 35 and adjust excess or deficiency in respect of any instalment or instalments. (3) Any person who has uot been ' prevously assessed under this Act shall in each financial year, before the date on which the last instalment of the - advavtge tax in due in his case, :f his current toia] ag:iculiural income is likely to exceed the amount specifed iu Seciior 35, send to the Agriculiural Income Tax Oiicer an estimate of.-- (i) the current total agrical nril income; and (ii) the advance tax payable by him under the Act, and suall pay such amount of advance tax as.accords with his estimate on such of the da‘es applicabl: in, his case as have not cxpired, by ingialments wbich may be revised according to subes ction (2). (43 After a regular assessment has been made under Section £0, any amwount paid as advance tax in pursuance of Section 35 or of this section shall be d:emed to have been paid
74 THE ASSAM GAZETTE, EXTRAORDINARY, MAY 6, 1994 towards the regular assessment, and where the amount of advance ta: paid as «forcsaid ex:cels the amount paya.le under this regular assessment the excess shall be refunded to the asseswec ., Explanation :— Ia this sccion, the expression “advance tax * means the agricultural income tax payable in advane “in accordance with the pro/isions of Section 35 or of this section, (5) In the case of an assessec who has been already assessed by way of regular as essment in respect of total Agricultural Income of any previous year and who has not paid any advance tax under Section 35, the Agricultural Income Tax Officer, if he is of 0८ opinion that such assessee is liable to pay advance tax, may at any time during the financial year but not later than Jast day o! February, by an order in writing require such assesses to pay advauce tax calculated on the total Agricultural Income of the latest previous year in respect of which the assessee has been assessed by way of 1egular a.sessment or the total Agricul- cural Income returned by the assesiee “in any rveturn of Agricultural In ome furnished by him for any subsequent year, whichever is higher, :hall be taken and Agricultural Income Tax thereon shall be calculared at the rates in force in the financial year, and issue to such assecssez a notice of demand under section 23 specifying the instalment or instal- ments in which such tax is te be paid. (6) If after the making of an oider by the Agricultural Income Tax Officer under sub-section (5) and at any time before the 1:t day of March, a return of Agriculitural In- eome is furnished under Section 19 or a reguiar assessment is made in respect of a previous year later than referred to in sub-section (5), the Agricultural Income Tax Officer may make an amended order and is ue to such assessee a uotice of demand under Section 23 requiring the asscssec to pay, on or before the due date or ezch of the dates prescribed under Section 35 failing after the dete of the amended order, the appropriate percentage so prescribed under section 35, of the advance tax computed on the basis of the total Agricul- tural Income returned or in respect of which regular assessment aforesaid has been made. (7) An assessce who is served with «n order by the Agricul- tural’' Income Tax Officer under sub-seeiion (§) or on amended order under sub-section (6), may, ifin his estimate the advance tax payable on his current income wculd be less than or more than' the amount of advauce tax specified in such order or amended order, send an intimation as provided in sub-sectior (1) to the Agricultural Income Tax Officer to that effect and pay such advance tax as accords with his estimation the instalment or instalments on or before the due date or each of the due dates prescribed ‘under Section 35 falling after the date of such intimation. s “
THE ASSAM GAZETTE, EXTRAORDINARY, MAY 6, 1994 725 35B. Interest payable by State Government.—The State Government shall pay a simple interest at :h- rate of two sercentum for each Engiish Calendar monsh on the amountby which the ageiegate sum of instalments of advance tax paid during any financial year in which they are payable under section 35 or section 35-A, exceeds the amount of the tax deter- mined on regular assessment under section 20 from the firsy day ofthe month next after the expiry of three wonths from the date of such regular assessment upte the month prece- ding the month in which the refund of the excess amount is made, १50. Short payment of adv-nce tax.— (1) Where in any financial year, an assessee has paid advance tax under section 35 or section 35A and ti 2 advarce tax so paid is less than हू seventy five percentum of the fax determined on regular asse- ¢sment under section 20, simple interest at the rate of two percentum for each English calendar month from the first day of April of succeeding financial year in which the advance tax was payable upto the month prior to the month of regular assessment shall be payable by the assessee upon the amount by which the advance tax paid falls short of the tax determiced on regular assessment. | (2) Where before the date of complietion of a regular assessment, tax is paid by the assessee in accordance with the provisions of the Act, interest shall be calenlated in accordance with the foregoing provision upto the mouth prior to the months io which tax isso paid and thereafter interest shali be calculated under sub-section (1) on the amount by which the , 1ax 8o paid falls short of the tax determined «n regular as:essment, 35D. Interest payable by assessee.— (1) Where on making th® regular assessment under section 20, the Agricultural Incom® Tax Officer funds that no payment of advance tax has beel made in =zccordance with the provisions of section 35 of section 35A, interest at the rate of two percentum for each English calendar month from the first day of Ap:il succee- ding the financial yearin which the advance tax was payable upto the month prior to the month of such regular assess- ment shall be payable by the assessee. (2) Where as a result of an order nnder section 21, Section 24, section 26, section 27, section 31, section 28 or section’:29 the amount on which interest was payable under this section or section 35 C has teen reduced, the interest shall be reduced proportionatety and the excess ivterest paid, if any, shall be refunded. 35E. Interest for non-payment of tax demanded.—(1) Where an assessee does not pay the amount of tax demanded from him after an assessment made under any provision oy
726 THE ASSAM GAZETTE, EXTRAORDINARY, MAY 6, 1994 this Act within the date specified In the notic: of demand served op him in thiz behulf, he shall be liable to pay sim- pl: interest from the lst da of the jponth following the said date wupto ths date of full psyment at the rate of two percentuns for each English calendar month on the amount of tux as finally assessed reduced by the amount of tax paid on or before the saxd first day uutil the tax is tully paid (2) In calculating the interest payable under this Act, the amount of alvarce :ux or tax determined on regular assessment under section 20 in respect of which such intcrest is o be calculated shail Be rovaded off to the nearest multiple of one huodred rupces, where such amuunt contains & part of cnz hundred rupees, if such part is fifty rupeesoc mere, it stall be incrcas-d to hundred rupeis znd if such pat is less then fifty rupees, it shall beicnored. Explanatios 1- Lu this seciion Wwhere an assessee pay ‘ny pari of thetax aiter the cormmencement of inicrest under sub-secticn (1) intercet shall be payable upto the date of part payrieut on th: entire ~mount ‘as specified’in the said sub- section ard thereafier on the balance of such payvment. Explanation 2—Wheie ia any case any iatercst becomes payable under this section, the authority competent to assess the tax in rbat case under this Act chall record am order to thay effect specifying the amount of interest payabie and the amount of tax on which and the period for which the interest 1s payable. Notwithstanding arything contained in this Act an order under this sub-section can be passed at any time when interest under this section is fousd to be due. Explanation 3-— The provigions of this Act relating to payment and recovery of iax shallso far as may be appli- cable to payment of inierest under this sectinn as if such interest were tax under this Act: Provided that where anv orde- is passcd under sub-section (3) of section 36 of this Aect in respect of any dues, any interest relatable to the ‘same sues and accrued under this section upto the date of such order and any further interest accruing alier such date' shall be recovered in the course of proceeding initiated in ‘accordance with the aforesaid sub-gection in respect of the said dues amd: for that purpose no order under sub-section (1) of this section or notice of demand under this Act shall be necessary in respect of such interest. N
o T Amendment of Section 36 of Acsam Act IX of T 39, HE ASSAM GAZETTE, EXTRAORDINARY, MAY 6, 1994 787 35.F. Section 35B, 35C and 35D not to apply in certain cases.—The provisions for interest as made in section 35B, section 35C and section 35D shall not be applicable in case of an assessee whose agricultural incomz tax does not exceed two thousand five hundred rupees. 35G.. When assessec deemed to be in default.—If any assessee- - () does not pay any inctalment or instalments of advance tax payable by him under section 35 on the date or dates presCribad, or (b) after filing an =stimate or a revised esticate of the advapce tax payable by him under section 335A dces net pay any instalment in accordance therewith on the date or dates prezcribed, or {c) . fails withour reasonable cause to file an estimatc oy a revised estirnire 2s requitd nder section 5526 ६ He shall be deemed fo be in default, in the ¢:ses referred to m clauses (a) and (b) in respect of such iustaiment or mstalments and in the case referred to in clause (c), in res- pect of the amovnt that falls short the last insialment of advance: tax that would have been payable by +im had he submitted zn-estimate ora revised -estimate as required under section 334 an all the provisions o section 36 shali apply iv relation 5 any advaned tax payable in pursvance of section 35 and section 35A as ही it were an erder for payment of tax on regular asssssment under section 20: Provided: that if any interest is payable by an assessee under section 35C or section 35D or 35E in respect of any period and penalty is imposed under section 36 read with this section, the aggregate of such interest and penalty shalii not exceed the amount for which such assessee is deemed to be in default. ’ 35H. Submission of cvidence of payment with return :— An assessec shall except when taxes have been paid in advance m full, submit 2]longwith the annual return & receipt from a Goveroment Treasury or Crossed Cheque or Crossed Demand Draft in favour of the Agricultural Income Tax Officer for the full amount of tax payable ior the year on the basis of the return after deducting therefrom the advance taxes if any already paid for the year. 7. In the principal Act, in sectien 36—in (i) in sub-sec.ion (I) for the wcrds, figures and bracket, ‘‘in sub-section (4} of section 35,” the following words, figures and letters shall be substituted, namely :— “Section 35G and 35H’’ ;
728 THE ASSAM GAZETTE. EXTRAORDINARY, MAY 6, 1994 (i) in the provise, in the last line, for the word, figure and letier, “*szction 20C”; the followicg words, figures and letters sha!l be substituted, mamely :(—*‘sections 35C, 35D and SSE 2 Insertion of 8. Im the principal Act, after section 50, the fellowing new soctions pew gections shall be inserted, nawely 51 and 52 in the Assam Act IX of 1993 “51. Power to remove difficulties +—If any difficulty arises in giving effect 10 the provisiaos cof this Act, the State Government may, by erder, do anything not inconsistent with such provisions whic appear to it to be necessary or expedient for the purrose of removing the difficulty. 52. Savine :—-Notwithstanding anything contained in this Act, the provisions of the earlier laws with rules and notifications in respect of submission of return, levy of interest and payment of t:x and iaterest relating to the eariler financial yecars wpto the end of the financial year 1993-94 shail be deemed to be ia force as if this Act had not beer passed. K. LASKAR, Secretary to the Govt. of Assam, Legislative Department. dur o pubished by the Dy. Ditector(P), Directorate of हि, उप t5., fszsm Gowebetie2) (Bx-Gogette) Ne. 108—1005—400—€-5-1984 # किंग” ')