Assam act 004 of 2009 : The Assam Taxation (on specified Lands) (Amendment) Act, 2009

294 THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 12, 2009

Preamble.

Short title,

extent and

commence-

ment.

Amendment

of section 3.

Amendment

of section 5.

Insertion of

new section

6A.

"Deduction of tax at source Insertion of new section

68.

"Tax deducted at source number to be obtained by the Purchaser of Green Tea

Leaves

1.

2.

3.

4.

AN

ACT

further to amend the Assam Taxation (On Specified Lands) Act, 1990. Wl.iereas it is expedient further to amend the Assam Taxation (On Specified Lands) Act, l 990, 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 (On Specified Lands) (Amendment) Act, 2009.

(2) It shall have the like extent as the principal Act

(3) It shall come into force at once. In the principal Act, in section 3, sub-sections (2) and (3) shall be omitted. In the principal Act, in section 5, in clause(~), sub-clause (i) shall be omitted.

. - In the principal Act, after section 6, the following shall be inserted as section 6A, namely:-

6A.Every person engaged in the manufacture of tea and responsible for making any payment or discharging any liability on account of any amount purported to be the full or part payment of sale .· price or consideration for purchase of green tea leaf sh'!ll, at the time of credit to the account of or payment to the seller of such amount in cash, by cheque, by adjustment or in any manner, whatsoever, deduct tax calculated at the rate of 20 paise per kilogram and deposit the same in the State Exchequer in such manner as may be prescribed."

5. In the principal Act, af-ter section 6A so inserted, the following shall be inserted as section 6B, namely:-

6B.(1) Every purchaser of green tea leaves who is liable to deduct and deposit tax as per provision of section 6A of the Act shall obtain a tax deduction number from such authority and in such manner as may be · prescribed. The number shall be quoted in such documents, statements and returns as ·may be prescribed.

(2) The person making any deduction of tax under section 6A and paying it into Government account shall issue to the payee a certificate of tax deduction and payment in such form and manner and within such time as may be prescribed.

(3) Any deduction made in accordance with the provision of section 6A and credited into Government Account shall be treated as payment of tax on behalf of the owner from whose bills and invoices, the deduction has been made and credit shall be given to him for the amount so deducted on the production of the certificate prescribed in this regard, towards the amount of tax finally assessed or determined as being payable by the concerned owner in the assessment for the relevant year."

Assam

Act XII

of 1990

2

' -f ;:--· ----=T=HE=-A:..=:SS~AM.!:!;.!.!~G::!!AZ~E~T~T.!:E:.i...., . ~E~X~T£RA~O~RD~IN~AR~Y&,.....:F!:lE~B:gRgU.}J_AR~Y~12~, _2~0~029 __ ~29~5 Insertion of

new section

8A.

"Submission of return and statement of deduction of tax.

6. In the principal Act, after section 8, the following shall be inserted as section 8A, namely:-

8A.Every purchaser of green tea leaves who is liable to deduct and deposit tax as per provision of section 6A shall file a return showing the amount of tax deducted and deposited by him on whose behalf, in such form, for such period, by such date and to such authority as may be prescribed."

Insertion of

new section

128 and 12C.

7. In the principal Act, after section 12A, the following shall be inserted as section I 2B and 12C, namely;---

"lnte.rest for non-deduction and non-

deposit of deducted tax; Penalty for non-deduction and non-

deposit of deducted tax. Insertion of new section

13A.

"Punishment for failure to deduct and deposit tax deducted at source.

12B. If any purchase of green tea leaves fails to make the deduction or after deducting fails to deposit the amotmt so deducted, he shall be liable to pay simple interest at the rate of one and half percent per month on the amount deductible under section 6A but not so deducted and, if deducted but not deposited, from the date on which such amount was deductible to the date on which such amount is actu~ily deposited into the Government account. 12C. If a purchaser of green tea leaves being liable to deduct tax and pay the same to the credit of the State Government under section 6A, fails to deduct the tax or fails to deposit after deduction or fails to furnish, without reasonable cause, any return or statement as required under section 8A in the prescribed manner and within the prescribed time, the authority prescribed to assess tax under the Act, may, after giving such purchaser of green tea leaf a reasonable opportunity of being heard, by an order in writing setting forth such particulars as may be specified, direct that he shal I pay, in addition to any tax, an amount of penalty not exceeding the amount not deducted and paid or not paid after deduction."

8. In the principal· Act, after section 13, the following shall be inserted as section 13A, namely:-

13A. If a purchaser of green tea leaves, who is liable to deduct tax under section 6A, fails to do so, or after making deduc!ion fails to deposit the same within the time stipulated, shall on conviction before a Magistrate and -in addition to any tax or penalty or both that may be due from him, be punishable with imprisonment of either description for a term which may extend to one year:

Provided that no Court shall take cognizance of offence punishable under this section except with the previous sanction of the prescribed authority."

MOHD. A. HAQUE,

Secretary to the Government of Assam Legislative Department, Dispur. ' GUW AHA TI - Printed and published by the Dy. Director (P&S) Dir~ctorate of Ptg. and Sty., Assam Guwahati-21 (Ex-Gazette) No. 101-500+600-12--2009.

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