The ASSAM PROFESSIONS, TRADES, CALLINGS, AND EMPLOYMENTS TAXATION ACT, 1947
###### ASSAM ACT VI OF 194 7

*THE ASSAM PROFESSIONS, TRADES, CALLINGS, AND

EMPLOYMENTS TAXATION ACT, 1947
(Corrected upto date)

[Published in the Assam _Ga;;.1tte of the_ 2nd April 1947 .]

~ ; _An_ _Act to_ _levy_ _a tax_ _on_ _professions,_ _trades,_ _callings_ _and employments._

Preamble WHEREAS it is expedient to impose a tax on professions,
trades, callings and employments ;
###### It is hereby enacted as follows:-

PRELIMINARY

Short title, 1. (1) This Act may be called the Assam Professions,

#### .. . commence-extent and Trades, Callings and Employments Taxation Act, 1947 .

ment. (2) It extends to the whole of Assamt.
(3) It shall come into force on such date[2 ] as the [State)[1 ]
Government may, by notification in the official Gazette,

appoint.

Definitions 2. In this Act, unless there is anything repugnant in

the subject or context,-
4. [(a) "assessing authority" in a particular area
means the Superintendent referred to in section 6 exercising
jurisdiction in that area,] ;1,

_(aa)_ "person" includes a company, firm or other
association of persons ;
_(b)_ "prescribed" means presc.ribed by rules made
under this Act ;
_(c)_ "previous year" means twelve months . ending
on the 31st of March next preceding the year for which the
assessment is to be made ;
_(d)_ "principal officer'' means with referr.nce to-

[(i) a Government, the head of an office or the
disbursing Officer] [5 ] ;
###### (ii) a local authority, company, firm or other
association of persons, the Chairman, Secre-
tary, Treasurer, Manager, or Agent of such
local authority, company, firm or other
association of persons ;
(e) "[State] [3 ]" means the [State] [3 ]of Assam ; and
###### (f) "total gross income" means aggregate of income

## . . derived from all sources •

###### CHAPTER I
LIABILITY TO AND CHARGE OF TAX

Liability to
tax. 3. As from the first day of April 1947 and subject to

the provisions of this Act, every person ~ho carries on a

*For Statement of Objects and Reasons _see_ _Assam_ _Gazette_ page 35

Part V, 1947.
1 _Substituted_ by the A. 0. 1950 for "Provincial"

2 Came into force from 1st May 1947 _see_ Notification

No.BB.94/45/50, dated 18th July 1947.

3 _Substituted_ by the A. O. 1950 for "Province"
tExtended to Excluded and P. E. Areas under section 92 of
theGovernmentof India Act 1935 _see_ NotificationNos.L.90/47/17,
dated 9th April 1948 and No.BB.94/45/74, dated ~3rd January 1948,
4 _Inserted by Assam Act XIII of 1952._
5 _Substituted by Assam Act XIII of_ 195?.

_[Price_ _2 annas_ _or 2d.]_

# --


-----

2

trade either by himself or by an agent or representative,

-or who follows a profession or calllng, or who is in employ-

me~t, either wholely or m part within the [State)l shall be
liable to pay for each financial year a tax in respect of such
profession, trade, calling or employment and in addition to
any tax, rate, duty or fee which he is liable to pay under
any other enactment for the time being in force :
Provided that for the purposes of this section a person·

on leave shall be deemed to be a person in employment.
Rates of tax, 4. The tax shall be levied at the rates specified in the
Schedule annexed to this Act.

Determina- 5. The tax payable by any person under this Act shall
tion of tax. be determined with reference to his gross income during the
previous year from his profession, trades, calling or
employment: . ..

Provided that the tax payable by any person shall not
exceed fifty rupees for any financial year.

2 [ SA. The provisions of this Act shall not apply to a
member of the armed forces of India. ]

**CHAPTER II**
TAXING AUTHORITIES

Taxing [6. The Commissioner, Assistant Commissioner, Super- Assam Act
Authorities. intendents, Inspectors and Sub-Inspectors or any other ~~~I of

officer appointed under the Assam Sales _Tax Act, 1947,             -

shall be the Com missioner• Assistant Commissioner, Super-

intendents, Inspectors and Sub-Inspectors or such other
officer respectively for carrying out the purposes of this Act,
and their powers and duties and relation with one another
shall be such as may be prescribed.]8

**CHAPTER III**

ASSE~SMENT

Returns. 7. _( 1)_ Every person liable to pay tax under this Act
shall submit to the assessing authority a return in such form
and within such time as may be prescribed :            -
Provided that a person in respect of whom the tax has
been -deducted under the provisions of section 9 shall, sub-

ject to the -provisions in sub-section (3) thereof, be exempt
from the liability to submit a return under this sub-section.

(2) In the case of any person who has not furnished
a return under sub-section (1) inspite of his liability to pay
tax under this Act for any financial year, the assessing autho-
rity may serve in that year a notice, in the prescribed form,
on such person requiring him to furnish the return ; and such
person shall thereupon furnish the return within the period
specified in the notice :

1 _Substituted_ by A.O. 1950 for "Province".

2 _Inserted_ by the ASsam Act XXII of 1950 which came into effect
from the date of the commencement of Assam Act VI of 1947.
3 _Substituted by Assam Act XIII of 19S2_ for original section.


-----

Provided always that a person who is willing to pay tax
on the basis of his assessment under the Indian Income-tax
Act and who produces satisfactory evidence regarding the Act XI of
amount on which he has been assessed will not be required 1922.
to file' a return and the tax will be levied on the basis of
such assessment.

.. "' Provided also that any person offering to pay tax at
the highest rate specified in the Schedule shall not be re-

quired to submit any return or to produce any evidence.

Assessment 8. (1) If the assessing authority is satisfied that a
return furnished under section 7 is correct and complete or
satisfactory evidence of assessment under the Indian fncome-
tax Act is produced he shall, by an order in writing, Act XJ of
assess the person and determine the tax payable by him on 1922.
the basis of such return or on the basis of such as!ess-

, ment as the case may be.

(2) If the assessing authority is not satisfied that a
return furnished under section 7 is correct and c9mplete, he
shall serve on the person concerned a notice requiring him,
on the date, and at the hour and place to be specified there-
in, either to attend in person or to produce or cause to be
produced evidence in support of the return.

(3) On the days specified in the notice under sub- sec-

tion (2) or as soon afterward as may be, the assessing autho-
rity, after hearing such evidence as may be produced and
such other evidence as he may require, shall, by an order
in writing, assess the person and determine the tax payable
by him.

'( 4) If any person fails to make a return· as required by

section 7 or having made the return fails to comply with the
terms of the notice issued under sub-section (2), the assess-
ing authority shall, by an order in writing, assess to the best
of his judgment the person and determine the tax payable
by him.

[Provided that before making assessments, the assessing
authority may allow the person such further time as he
thinks fit to make the return or comply with the terms of
the notice issued under sub-section (2).]1

~ [8A. If for any reason any person has not been
assessed or has been under-assessed for any financial year
the assessing authority may, notwithstanding anything
contained in sub-section (2) of section 7, at any time within
three years of the end of that year, serve on the person
liable to pay the tax, a notice containing all or any of the
requirements which may be included in a notice under sub-
section (2) of section 7 and may proceed to assess or re-
assess him and the provisions of this Act shall, so far as
may be, apply accordingly as if the notice were a notice
issued under that sub-section :

1 _Inserted_ by Assam Act XIII of 1952.
2 _Inserted by Assam Act XIII of 1952._


-----

Asseasment Provided that the tax shall be charged at the rate at
of Escaped which he would have been eharged if the person would not
Tax.

have escaped assessment or full assessment, as the case may
be.
Rectification 8B. ( 1) The authority which        - made an assessment or
of mistakes. passed an order on appeal or revision in respect thereof,
may, of his own motion, and shall if an application is filed
in this behalf, within three years from the date of such
assessment or order rectify any mistake apparent from the
record of the case :
Provided that no such rectification having adverse
effect upon an assessee shall be made unless the assessee has
been given a reasonable opportunity of being heard.
{2) Where any ~uch rectification has the effect of reduc-
ing the assessment, the assessing authority shall order any
refund which may be due to such person.
(3) Where any suchlrectification has the effect of enhanc-
ing the assessment or reducing the refund, the assessing
authority shall serve on the person a notice of demand in
the prescribed form specifying the sum payable, and such
notice of demand shall be deemed to be issued under section
11 and the provision11 of this Act shall apply accordingly.]

Deduction of 9. (1) The tax payable under this Act by any person
tax at sour- in the employment of any Government, local authority,
ccs. company, firm or other associ~tion of persons shall, in the
manner prescribed, be deducted by the principal officer
thereon from any amount payable to such person on behalf            -
of such Government, local authority, company, firm or
other association of persons.
(2) The principal officer making any deduction under
sub-section (1) shaJl submit to the assessing authority such
returns and within such time as may be prescribed.
(3) The assessing authority may take action, if he
thinks fit, in the manner pnvided by sub-section (2) of sec-
tion 7 and by section 8, in the case of any person in respect
of whom he is satisfied that [1] [no return under sub-

section (2) has been furnished or a return furnished under·
that sub-section] is inaccurate or deficient.

~((4) Where any principal officer fails to deduct any
tax or after deducting fails to pay it as required by or under
this Act, he shall, without prejudice to any other consequen-
ces he may incur under this Act, be deemed to be a person
in default in.respect of the tax not deducted or paid and
all the provisions of section 13 shall apply to him:
Provided that the assessing authority shall not make a
direction under sub-section (2) of section 13 for the recovery
of any penalty from such person unless it is satisfied that
. . . such person has wilfully failed to deduct and pay the tax.]

~~qud~~~~- 8 [9A. 'fhe assessing authority may require a principal
tion of tax. officer to deduct, from any payment to a person, any tax or
penalty due from him and the principal officer shall comply
with such requisition.] '

1 _Substituted for_ the words "a return furnished under sub-section

(2)" by Assam Act XIII of 1952.
2 _Inserted by Assam Act XIII of 1952._
3 _Inmted by Assam Act XIII of 1952._


-----

Indemnity, i[9B. The principal officer deducting or paying any tax

under the provisions of this Act is hereby indemnified for
such deduction or payment thereof.]

**CHAPTER** IV

APPEALS

Appeals1 2 [10. Any person aggrieved by an order passed by an

assessing authority under this Act may in the prescribed
manner appeal within thirty days of receipt of such order, to
the Assistant Commissioner :
Provided that the Assistant Commissioner may admit
it after the expiration of thirty days, if he is satisfied that
for reasons beyond the control of the appellant or for any
other sufficient cause it could not be filed within time:

Provided further that no appeal shall lie against an
order of assessment under sub-section (4) of section 8.]

Power of 8 [10A. Subject to such rules as may be prescribed and
revisiona for reasons to be recorded in writing, the Commissioner may,

on an application by a person aggrieved by ariy order, filed
within ninety days of that order, or of his own motion,
revise any order passed under this Act by any officer subor-
dinate to him :

Provided that no order prejudicial to a person shall be
passed without giving him a reasonable opportunity of being
heard.]
**CHAPTER V**

DEMANDS, PAYMENT AND RECOVERY

Notice of 11. Where any tax or penalty is payable in consequence
demand. of any ordl!r passed under or in pursuance of this Act, the

assessing authority shall serve on the person concerned a
notice of demand in the prescribed form specifying the
amount so payable.

Dues when 12. (1) The tax or penalty payable under this Act shall
payable, be paid in the manner hereinafter provided.

(2) Every person liable to furnish a return under sub-

section (I) of section 7 shall, before he furnishes the return
pay into a Government·treasury the full amount of tax due
on the basis of such return and shall furnish, along with
the return, a receipt from such treasury in token of such
payment. .

(3) The principal officer deducting any tax under sec-

tion 9 shall pay the amount to a Government treasury with-
in thirty days of such deduction and shall furnish, along
with the returns required to be made under sub-section (2)
thereof, a receipt from such treasury in token of such pay-
ment.
( 4) The amount of tax or penalty due under this Act-
( a) in excess of payment already made, or
_(b)_ wher~ no payment ha!i been ~ade,. .
shall be paid by such date as may be specified m the notice
of demand and, where no such date is specified, it shall be
paid within thirty days of service of the notice of demand.

1 _Irmrted by Assam Act_ XIII of 1952.
2 _Substituted for_ the original section by Assam Act XIII of 1952.
3 _Inserted_ by Assam Act XIII of 1952.


-----

Mode ofre· 1 (13, (1) Where any tax or other dues payable under ,

covery. t h. is Act is not . paid on or before the due date the person
shall be deemed to be in default:
Provided that where a person has presented an appeal

or petition for revision and such appe.al or petition for
revision has been admitted, he shall not be deemed, for so
long as the appeal or petition for revision remains pending,

,.

to be in default in respect of the portion of the dues in
dispute.            -

(2) Where a person is in default, the assessing authority

may, in his discretion direct that, in addition to the amount
due a sum not exceeding that amount shall be recoverd
from the defaulter by way of penalty. .
(3) Where a person is in default, the assessing authority

shall, unless action has been taken under section 9A, order
that the amount due shall be recoverable as an arrear of
land revenue and shall proceed to realise the amount due as
such.]            -

Refunds,      - **2 (14 .** Any person who has paid any tax or penalty in

excess of the amount due under this Act may, within ninety
days of the service of the order of assessment or. that passed
on appeal or revision as the case may be, apply for a refund
and the amount paid in excess shall be refunded accord-

ingly.]

**CHAPTER VII**

OFFENCES AND PENALTIES

Failure to **15.** Whoever-
make re- ( l) fails, without reasonable cause, to submit in due
turns, etc. time any return required by or under the provisions of this

Act or submit a false return ; or

                    - (2) fails or neglects, ·without reasonable cause, to comp-

ly with any requirement made of, or any obligation laid on,
him under the provisions of this Act, or ,

(3) fraudulently evades payment .of any tax due under
this Act or conceals his liability to such tax ;
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 which may extend to six
months or with fine not exceeding five hundred rupees or
with both.

**CHAPTER VIII**

MISCELLANEOUS

Power to 16. **(1)** The assessing authority ~ay, by a w~itten .notice
compel require any person to attend before him and to give evidence
attendancc1
etc. or produce documents, as the case may be, for the purpqse

of determining the liability of himself or of any other person
to taxation under this Act. ~_.,,._---- ..

I S~bstituted for original section by Assam Act XIII of l 952.
2 Sub~tituted for original section by Assam.Act XIII of 1952.


-----

###### ..


7

(2) Such person shall on such reqms1t10n be legally
bound to attend and give evidence or produce documents,
if in his power and possession, as the case may be, at the

###### .. place and time specified in such notice, and whoever is re-

quired to produce a document may either attend and pro·
duce it or cause it to be produced.

Information 117. The assessing authority may demand from the prin-

t~ ~ed fu~ cipal officer of any Government, local authority, company,

~~~ ;rinci:al firm or other association of persons the names and complete
officer. addresses of all or any of the persons who have been, or are,
in the employment of such Government, local authority,
company, firm or other association of persons and such prin-
cipal officer shall thereupon furnish the assessing authority
with the names and addresses so demanded.

Prosecution, 1 [17A. No suit shall be brought in any civil court to set

suits or aside or modify any assessment made or order passed under

0~~er proce- the provisions of this Act, and no prosecution, suit or •other

e mgs. proceedings shall lie against any officer of the Government
for anything in good faith done or intended to be done under
this Act or the rules made thereunder:

l 7B. In computing the period of limitation prescribed
for an appeal or a revision, the day on which the order com-
plained of was made and the time requisite for obtaining a
copy of such order shall be excluded.]

Place of 18. Any person liable to pay tax under this Act shall
assessment. ordinarily be assessed by the assessing authority of the area

'in which he carries on a trade, or follows a profession or
calling or is in employment .

Power to 19. The State2 Government may, subject to the condi- .

make rules. tion of previous publication, make rules for carrying out
the provisions of this Act.

**THE SCHEDULE**

_(see_ Rule Section 4)
RATES OF TAX
A. In the case of every person other then a Hindu undiviued or joint family:-
Where the total gross annual income Amount of tax

Rs.

1. Does not exceed Rs.3,500 Nil
2. Exceeds Rs.3,500 but does not exceed Rs.5,000 24
3. Exceeds Rs.5,000 but does not exceed Rs.10,000 36
4. Exceeds Rs.10,000 50

B. In the case of every Hindu undivided or joint family:-
Where the total gross annual income Amount of tax

Rs.

1. Does not exceed Rs.5,000 ... Nil
2. Exceeds Rs.5000 but does not exceed Rs.10,000 36
3, Exceeds Rs.10,000 50

1 _Inserted_ by Assam Act XIII of 1952.

2 _Substituted_ by the A. 0. 1950 for "Provincial".

3 _See_ Notification No.BB.94/45 /72, dated 21st October 1947.
A. G. P. (Leg.) No,31/54-150+500-5-3·1954.


-----

