AGrge 799 - १७० / 5१ Registered No.-768/97 सत्यमेव जयते THE ASSAM GAZETTE AL EXTRAORDINARY शोछि क्दूद्धिव घावों धैकोशिड PUBLISHED BY THE AUTHORITY T 26 TP, W, 6 (I, 2015, 17 T, 1936 (सक) No. 26 Dispur, Friday, 6th February, 2015, 17th Magha, 1936 (S.E.) GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT : :: LEGISLATIVE BRANCH The 6th February, 2015 No. LGL.36/2005/100.— The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information. ASSAM ACT NO. 1O0F 2015 (Received the assent of the Governor on 6th January, 2015) THE ASSAM TAXATION (LIQUIDATION OF ARREAR DUES) (AMENDMENT) ACT, 2014
74 THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 6, 2015 o> मी Preamble Short title, extent and commence- ment Amendment of Preamble Amendment of section 1 AN ACT further to amend the Assam Taxation (Liquidation 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 Sixty-fifth Year of the Republic of India as follows: - 1 (1) This Act may be called the Assam Taxation {Liquidation of Arrear Dues) (Amendment) Act, 2014. (2) It shall have the like extent as the principal Act. (3) 1t shall come inta force at once. 2. In the principal Act, for the existing Preamble. the following shall be substituted, namely:- preamble Whereas it has become expedient to provide for liquidation of long outstanding dues relating to tax penalty and interest, as the case Or cases as may be, under the Assam Value Added Tax Act, 2003, the Central Sales Tax Act. 1956, the Assam Amusement and Betting Tax Act, 1939 the Assam Tax on Luxuries (Hotel. Lodging Houses and Hospitals) Act, 1989. the Assam Taxation{ On Specified Lands) Act. 1990, the Assam Agricultural Income Tax Act 1939, and the repealed tax Acts as referred to in sub-section( 1) of section 107 of the Assam Value Added Tax Act, 2003 by offering one time incentive in the form of waiver of the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 dateline:” 3 In the principal Act. in section 1. in sub-section (3). for the word, figures March. 20097, the word, figures and 015> shall be substituted. and punctuation mark. 31" punctuation mark. March Assam Act XI of 2005. Assam Act No. VI of 2005, Central Act 74 of 1956, Assam Act Viof 1939, Assam Act V of 1989, Assam Acl No. XI1 of 1990, Assam Act No. IX of 1939 and Assam Act No. VIII of 2005.