Assam act 011 of 2008 : The Assam Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Act, 2008

Department
  • Finance (Taxation) Department
Enforcement Date

7 Apr 1925

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Registered No. - 768/97

THE ASSAM GAZETTE

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EXTRAORDINARY

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PUBLISHED BY THE AUTHORITY

rf~ 110 ~~' ~5fGi<.1~, 8 <.fl~, 2008, 19 D~, 1930 (~) No.110 Dispur, Tuesday, 8th April, 2008, 19th Chaitra, 1930 (S.E.)

GOVERNMENT OF ASSAM

ORDERS BY THE GOVERNOR

LEGISLATNE DEPARTMENT : : LEGISLATNE BRANCH

NOTIFICATION

The 8th April, 2008 No. LGL. 72/2004/78.-- The following Att of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general infomrntion. Preamble.

Short title, extent

and commence-

ment.

ASSAM ACT NO. XI OF 2008

(Received the assent of the Governor on 5th April, 2008)

THE ASSAM TAX ON LUXURIES (HOTELS AND LODGING HOUSES)

(AMENDMENT) ACT, 2008

AN

ACT

further to amend the Assam Tax On Luxuries (Hotels and Lodging Houses) Act, 1989.

Whereas it is expedient further to amend the Assam Tax On Luxuries (Hotels and Lodging Houses)) Act, 1989, hereinafter referred to as the principal Act, in the manner hereinafter appearing; It is hereby enacted in the Fifty-ninth Year of the Republic of India as follows:-

1.(1) This Act may be called the Assam Tax On Luxuries (Hotels and Lodging Houses) (Amendment) Act, 2008.

(2) It shall have the like exter1.t as the principal Act.

(3) It shall come into force at once. Assam

Act V of

1989.

1

438

Amendment of section 16.

THE ASSAM GAZETTE. EXTRAORDINARY, APRIL 8. 2008

2. In the principal Act, in section 16,-

(i) in sub-section (2), for the words and punctuation mark commas "first pay into Government treasury, in the prescribed manner," appearing between the words "shall"

and "whole", the words "pay into Government account iu such manner as may be prescribed," shall be substituted;

(ii) in sub-section (3), for the words " first pay into a Government treasury", appearing betwe;;m the word . "shall" and "the extra amount", the words "pay into Government account in such manner as may be prescribed" shall be substituted;

(iii) in sub-section (4), in the portion appearing after clause (c),- (i} in between the words "paid" and "by the hotelier", the words "h1to Government account in such manner as may be prescribed" shall be inserted;

(ii) the words "into a Government treasury" shall be omitted.

MOHD. A. HAQUE,

Secretary to the Government of Assam, Legislative Department, Dispur. GUWAHATI- Printed & Published by the Dy. Director (P&S), Directorate of Ptg. & Sty., Assam, Guwahati-21 (Ex-Gazette) No. 219-500-600-8-4-2008.

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