ORDERS BY THE GOVERNOR
LEGISLATIVE DEPARTMENT:: LEGISLATIVE BRANCH
.. c. NOTIFICATIQN
The 7th February, 2009
No.LGL.55/20h?J30:-- The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information. A'SSAM ACT NO. III OF 2009
(Received the assent of Governor on 6th February 2009)
THE ASSAM.PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS . .
TAXATION (AMENDMENT) ACT, 2009
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252 THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009
Preamble.
Short title,
extent and
commence-
ment.
Amendment of
section 2.
Amendment of
section SA.
Amendment of
section 128.
AN
ACT.
further to amend the Assam _ Professions, T~ades, Callings and Employments Taxation Act, 1947. · · ·
. Whereas it is expedient further to amend the Assam Professions, Assam Trades, ' Callings and Employments Taxation Act, 1947, hereinafter Act VI referred to as the principal Act, in the manner hereinafter appearing; or It is hereby enacted in the ~ixtieth Year of the Republic of India as follows:- _, ·
1 . ( 1) This Act may be called the Assam Professions, Trades, Callings and Employtnents Taxation (Amendment) '.Act, 2009. ·
(2)It shaU hav-e the. like extent as the principal Act.
(3) It shall come into force at once. • · r
2. In the principal Act, in section 2, in clause (f), -
(a) for the word «Explanation", the word and figure
"Explanation I" shall be substituted;
(b) after the first Explanation, following new Explanation shall be inserted, namely:~
"Explanation II.- Every branch of a coinpany, a firm, a corporatfon, a corporate body, a society, a club or other association of persons shall be deemed to be a separate person."
3. In the principal Act, in seCtion 8A, for the words, "three years", appearing between the words, "at any time withitr' and "o(the end of that year;', the words. "five ydars" shall be substituted. ·
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4. In the principal Act, in section 12B,for the words, "not exceeding hundred percentum", appearing between the words, "impose upon him a penalty" and "of the:. amount of tax due,", the words, "of minimum fifty percenturn subject to a maximum· of two hundred percenturn"
shall be substituted.
f•f I ..
S. M. BUZAR BARUAH, .
1947.
Joint Secretary to the Government of Assam, Legislative· Department.
GUWAHATI- Printed and Published by the Dy. Director (P&S), Directorate of Ptg. & Sty., Assam, Guwahati~21, (Ex-Gaz.ette) No.81-500-600-7-2-2009.
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