Assam act 015 of 2019 : The ASSAM TAXATION (ON SPECIFIED LANDS) (AMENDMENT) ACT, 2019

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Registered No.-768/97

THE ASSAM GAZETTE

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EXTRAORDINARY

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PUBLISHED BY THE AUTHORITY

~~ 374 ~~. 1~. 4 ~. 2019, 13 ~. 1941 ~) No. 374 Dispur, Wednesday, 4th September, 2019, 13th Bhadra, 1941 (S.E.)

GOVERNMENT OF ASSAM

ORDERSBYTHEGOVERNOR

LEGISLATIVE DEPARTMENT:: : LEGISLATIVE BRANCH

NOTIFICATION

The 4th September, 2019 No. LGL. 42/2004/151_.- The following Act of the Assam Legislative Assembly which received the assent of the Governor on 26th August, 2019 is hereby

published for general information. ASSAM ACT NO. XV OF 2019 (Received the assent of the Governor on 26th August, 2019) THE ASSAM TAXATION (ON SPECIFIED LANDS) (AMENDMENT) ACT, 2019

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1702 THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 4, 2019

Preamble

AN

ACT

further to amend the Assam Taxation (On Specified Lands) Act, 1990.

Whereas it ts expedient further to amend the Assam Taxation (On Specified Lands) Act, 1990, hereinafter referred to as the principal Act, in the manner hereinafter appearing ;

It is hereby enacted in the Seventieth Year of the Republic of India as follows :-

Short title, 1. (l) This Act may be called the Assam Taxation (On Specified Lands) (Amendment) Act, 2019.

extent and

commencement

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

(3) It shall come into force at once. Amendment of 2. In the principal Act, in section 3, after sub-section section 3

(2A), the following new sub-section (28 ), shall be inserted, namely :-

"(2B) Notwithstanding anything contained in sub- section (I), no tax shall be levied under sub-section ( 1) in respect of green tea leaves grown or bought by the tea estates for a period of three years on and from the l 51January, 2019."

Assam

Act XII

ofl990

S. M. BUZAR BARUAH,

Commissioner & Secretary to the Government of Assam, Legislative Department, Dispur, Guwahati-6 Guwahati :- Printed and Published by the Dy. Director, Directorate of Printing & Stationery, Assam, Guwahati-21. Ex. Gazette No. 747-300 + 10-04-09-2019. (visit at--dpns.assam.gov.in)

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