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The St~ April 1954, No
(Received the assent of the Gove,rJ?.or~ on the 3rd April, l95't)
ASSA M ACT VIII OF 1954
THE ASSAM PROFESS IONS, TRAD ES, CALLINGS AND EMPLOY-
MENTS TAXATION (AMENDMENT) ACT, 1954
(Passed by the Assembly)
An
Act fwthsr to ammd the Assam Profes ji?ns, T rades, Callings and Emplo_yments Taxation Act, 1947
Preamble.-Whereas it is expedient further to amend the· Assam Profes- sions, Trades, Callings and Employments Taxation Act, 1947 (Assam Act VI of ~ 1947 ) hereina fter called tl ·e principal Act, for the purposes hereinafter appearing;
. ) It is hereby 'enacted as follows: -
. - , l. Short title, extent and commencement.-( 1) This Act may b~ called the Assam Professions, Trades, Callings and Employments Taxation (Amen d- ment) Act, 1954.
(2) It extends to the whole of Assam. ~
(3) It shall come into force with effect from 1st April, 1954. 2, Amendment of Section 5 of Assam Act VI of 1947.-In the proviso t o Section 5 of the principal Act for the word "fifty" the words "Two hundred and fifty" shall be substituted.
3. Amendment of Section 5A of Assam Act VI of 1947.-The fu'll stop at the end of Section SA of the principal Act shall be deleted and the following · shall Le inserted thereafter-"and to a Co-operative Society registered or deemed to have been registered under the Assam Co-operative Societies Act, 1949 (Assam Act I of 1950)". · •
4. Amendment of the Schedule to Assam· Act VI of 1947.-For the- existing Schedule annexed to the principal Act, the fol·lowing Schedule shall be substituted :- •
"THE SCHEDUL:g · (See Section 4)
RATES OF TAX
A. In the case of every person other than a Hindu undivided or joint ~(ilmily :-
Where the total gross annual income
1. Does not exceed Rs.3,500
2. Exceeds Rs.3,500 but does not exet'!ed Rs.S,OOO
3. Exceeds Rs.S,OOO but does not exceed Rs.lO,OOO
4. Exceeds Rs .10,000 but not exceed Rs.15,000
5. Exceeds Rs.lS,OOO but does not exceed Rs.20,000
6. Exceeds Rs.20,000 but does not exceed Rs.25,000
7. Exceeds Rs.25,000 but does not exceed Rs.30,000
8. Exceeds Rs.30,000 but does not.exceed Rs.35,000
9. Exceeds Rs.35,000 Amount of tax
Rs.
Nil.
24
36
' 50
70
100
150
200
250
2
I_ ~{ ~ '- i' • ~\ • B. ln the case of every Hindt,l uadivided or joint · family·~- Where the total grou. annuai iti~o~e
1. Does not exceed Rs.s,oop .... , ...
2. Exceeds Rs.5,000 b:ut does not _exceed . Rs.IO,OOO 3 .. · Exceeds·Rs.lO,OOQ but does nqt~xceed Rs.15,900
4. Exceeds Rs.l5,000 but does 'not excf!ed Rs.20,000
5. Exceeds Rs.20,000 but does not exceed, Rs.25,00Q 6, Exceeds Rs.25,000 but dod -riot excee(i' Rf.30,000 '
7. Exceeds Rs.30,000 but does not exce~d Rs.35,000
8. Exceeds Rs;35,000 Rs.
Nil..
36
so'·
70
100
150
200
250' ' .
S. K. DUTTA,
Secy. to the .Govt. of .Assairi, Leg. & Judi. beptt
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