AGGT T8 - 2ub/5a Registered No. 768/97 S THE ASSAM GAZETTE ST EXTRAORDINARY A FSYI =TT AFIFS PUBLISHED BY THE AUTHORITY न३ 54 भिगधुव, वृरुस्शिवाब, 12 (स्ल्कृतावी, 2009, 23 माथ, 1930 (गक) No. 54 Dispur, Thursday, 12th February, 2009, 23rd Magha, 1930 (S.E.) GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT :: LEGISLATIVE BRANCH NOTIFICATION The 12th February, 2009 No.L.GL.36/2005/76:-- The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information. ASSAM ACT NO. VII. OF 2009 (Received the assent of Governor on 9th February 2009) THE ASSAM TAXATION (LIQUIDATION OF ARREAR DUES) (AMENDMENT) ACT, 2009
304 THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 12, 2009 -G.AZETTE EXTRAORDINARY, FEBRUARY 12, 2009 Preamble. Short title, extent 1. and commence- ment. Amendment of 2. section 1 Amendment of 3. section 2 Amendment of 4. section 4 “Eligibility condition. AN ACT further to amend the Assam Taxation (Liguidation of Arrear Dues) Act, 2005. ' Whereas it is expedient further to amend the Assam Taxation (Liquidation of Arrear Dues) Act, 2005, hereinafter referred to as the principal Act, in the manner hereinafter appearing; It is hereby enacted in the Sixtieth Year of the Republic of India as follows: - . ः (1) This Act may be called the Assam Taxation (Liquidation of Arrear Dues) (Amendment) Act, 2009. (2) Tt shall have the like extent as the principal Act. (3) It shall come into force at once. In the principal Act, in section 1, in sub-section (3), for the word, figures and punctuation mark, “31% March, 20087, the word, figures and punctuation mark, “3 1* March, 2009” shall be substituted. In the principal Act, in section 2, in sub-section (1), — (i) in the clause (a), between the words, “Act” and “and”, the following shall be inserted, namely:— “and any person against whom there is outstanding dues of arrear tax, penalty and interest”; (i) for existing clause (b), the following shall be substituted, namely: — “(b) “Outstanding dues of arrear tax, penalty and interest” means unpaid amounts as on the date of coming into force of the: Assam Taxation (Liquidation of Arrear Dues)(Amendment) Ordinance, 2008 on account of tax, interest and penalty by an applicant as per statutory orders for periods” upto 31" March 2005 v ler any provision of the relevant Acts passed on or before 31" March 2008 or by such later date as the State Government may, by notification in the Official Gazette, specify from time to time and also includes further calculable interest on the involved principal amounts upto the date of ‘application within the meaning of section 5 of this Act.” In the principal Act, for the existing section 4, the following shall be substituted, namely:- 4. Subject to other provisions of this Act, an applicant shall be eligible to make an application under this Act for all his outstanding dues in respect of amounts assessed for the periods upto 31.03.2005 and levied against him on or before 31.03.2008 but not lying in dispute before any statutory forum or the Hon’ble Gauhati High Court or the Hon’ble Supreme Court of India as on the date of application under the Act.” Assam Act XI of 2005.
. THE ASSAM GAZETTE, EXTRAORDINARY, YEDRUARY 1o o === EXTRAORDINARY, FEBRUARY 12, 2009 305 Amendment of 5. In the principal Act, in section 6, in sub-section (4), the word “long”, spelonis appearing between the words, “In case the”, and “outstanding dues”, shall be omitted. Substitution of 6. In the principal Act, for the existing Schedule, the following shall be il substituted, namely:— “Schedule (See Section 6) Sk Description of the Payment to be made | कि to be paid for filing No. outstanding dues the Act on the date to avail | application to avail benefit under Tthe benefit as per column (व). the Act 1 2 3 __ T_’_____'(‘*) i | Amount of total | On or before 31° March, | 100% of arrear tax and 10% of the outstanding dues. 2009. total arrear interest. Total penalty will be waived. Provided that if total outstanding dues’ consists of only interest and penalty then 25% of interest. Total penalty will be हर ः Provided further that if total outstanding dues consists of only penalty amount, then 50% of the penalty. SaRvel.p:a' nail 7. (1) The Assam Taxation (Liquidation of Arrear Dues) (Amendment) Assam & . Ordinance, 2008 is hereby repealed. “olrodf"'z"eo"cse (2) Notwithstanding such repeal, anything done or any action taken under the Ordinance so repealed shall be deemed to have been done or taken under the corresponding provisions of this Act, as if this Act had come into force on the date the said Ordinance came into force. MOHD. A. HAQUE, Secretary to the Government of Assam, Legislative Department, Dispur. LGUWAHAT——__—_————————-_—-*——_—“—__—I - Printed and published by the Dy. Director (P&S) Directorate of Ptg. and Sty., Assam Guwahati-21 (Ex-Gazette) No. 107-500+600-12--2009.