The Assam Finance Act, 1969
##### Gazette

~.;;p:R

###### EXTRAOR.DINARY

( '

###### PUBLISHED BY AUTHOlUTY

No.33 Sh illong. Fr ida y, May 16, 1969, .26th Vaisakha,1891

.. (S. E.)

###### GOVERNMENT OF ASSAM

ORDERS BY· THE GOVERNOR

, ' .

LAW DEPARTMENT

NOTIFICATIONS

The 15th May 1969

No .LjL.4l /69/2.- T he following Act of the Assam Legislative AS3embi)'

which received the assent of the Governor is hereby published for general
information.' . .. .

ASSA.}l ACT X II OF 1969 .

[ R eceived the assent of the Gove'rnor on the 3th May 1969 ]

THE ASSAM FINANCE ACT, 19'69

###### (Published in the As.ram Gazette Extraordinary, dated the 16th May 1969)

An
Act

to fix the rates of Assam Agricultural Income-tax and the Assam
###### Purchase-tax for the financial year 1969-70.

Preamble. Whereas it is expedient to fix the rates at which the Assam Act
Assam Agricultural Income-tax and the Assam ~;do~~5!~

Purchase-tax.shall be levied and charged under the 1967 ' £

Assam Agricultural Income-tax Act, 1939 and the '           -
Assam, Purchase-tax Act, 1967 for the financial year

1969-70 ;
###### ..

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###### It is hereby enacted in the'J;'wentieth Year of the
Republic of India a! follows:-

Shott title 1. (1) T~}~ Act may be called the Assam Finance
extent ami Act, 1969. . . ,

commence-

ment.

###### (n It extends to the whole of the S late of Assam.

(3) It'$hall be deemed to have come into force on
the first day of. April, 1969.

_•_ _,_i_ :.;

Rates of 2. The rates of Agricultural Income-tax for the year
Ag ricultural beginning on the -Ist April, 1969, shall, for the purposes
Income-tax, of sections 3 and 6 of the Assam Agricultural Income.
tax Act, 1939, be the rates given below-

A. In the case of every Hindu undivided or Joint
###### family-

(a) At the rate applicable, under the list of rates
contained in paragraph B below to a sum
equal to the share of a brother, if such
share exceeds Rs.6,OOO;

(b) at two paise in the rupee, if the share of a
brother is Rs.6,OOO or less.

B. In the case of every individual, Firm and other
Association of persons (other than companiesj-«

Rates

(a) On the first Rs.l,500 Nil.
total income.

(b) On the next Rs.3,500 Four paise in the
of total income. rupee.

(c) On the next Rs.2,500 Eight paise in the

'of total .inoome. rupee.

(d) On the next Rs.2,500 Twelve paise in
of total income. the rupee.

(e) au the next Rs.2,500 . Fifteen paise in
of total Income, the rupee.

###### (f) On the next Rs.2,SOO Nineteen paise in
ot total income. the rupee.

(g) On the next Rs.5,OOO T we n t y-seven
of total income. . paise in the
rupee.

=


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###### fHE ASSAM GAZEtTE. EXTRAORDINARY, MAY 16, 19t9 319

Rates

## -

\. ' r

###### (h) Onthe next Rs ~30,OOO " Thirty-seven paise
of total income. in the rupee.

(i) Onthe next' Rs.50,OOOForty-five paise in
of total income. the .rupee.

(j ) On the next Rs.l,OO,OOO Fifty-seven paise

###### of total income. in the rupee.

\

(k) On the balance of total Sixty paise in the
income. rupee.

C. In the case of every Company-
(a) The total income of which does not exceed
Rs.l,OO,OOO-

On the whole of total Forty-five paise in
income. the rupee.

(b) The total income of which exceeds
Rs.l,OO,OOO but does not exceed ,
Rs.2,OO.000-

On the whole of total Fifty-seven paise in
income. the rupee.

(c) The total income 01 which exceeds
Rs.2.00,000-

On the whole of total Sixty paise in the
income. rupee.

Provided always that,-
(i) no Agricultural Tncome-tax shall be payable
on a total ' Agricultural Income which
does not exceed Rs.3,OOO ;
(ii) in respect of paragraphs A and B, the Agri-

cultural Income-tax payable shall not
exceed half the amount by which the
total Agricuhural Income exceeds
Rs.3,OOO ; and
(iii) in respect of.paragraph C. the Agricultural
Income-tax payable shall not exceed the
difference between the total Agricultur al
income and the foIlowing Iimits-c- .

(a) Rupees fifty-five thousand increased by one
per cent of the excess.of the total Agri-
cultural Income over Rs.I,OO.OOO in the
case of every Company the total Agricultu-
ral Income of which exceeds Rs.I,OO,OOO
but does not exceed Rs.2,OO,OOO ;

###### _------- ~.1


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### l _


t EXTRAORDINARY, ~AY ~16.

(b) Rupees eighty-six thousand increased by

two and half per cent of the excess of the
total Agricultural Income over Rs.2 ,OO,OOO
in th e case of every Company the total

Agricultural Income of which exeeeds
R s. 2,00,000.

Rates of 3. The rates at wh ich the tax shall be. levied and
Assam Pur- collected on the purchase of Raw Jute and Raw Hides Assam Act
cha se Tax S . d h A 'h . X IX of "

             - and kIDS un er t e ssam Pure ase T ax Act, 1967 1967

shall be three per centu m ad valorem. ) •

P. C: DAS,
Jt. Secy. to the Govt. of Assam ,

Law Department.

The 15th May 1969

No.LJL.50/68/4.-The following Act of the Assam Legislative Assembly
which received the assent of the Governor is hereby published for general
information. . .

ASSAM ACT XV OF 1969

[Received the assent of the Governor 01) the 8th May 1969 ]

THE ASSAl\1 NON·GOVERNME NT SCHOOL AND COLLEGE
EMPLOYEES CENTRALI SED PROVIDENT FUND

. SCHEME ACT, 1969

(Publishe d in the Assam Gazette Extraordinary, dat ed the 16th May 1969)

###### An

Ac t

###### to make provision for the creation of a Centralised Provident Fund and framing of a Scheme thereof for the erraplcyees of the Non-
Government Schools and Colleges in Aasarn and its admhals-
###### trationby a Bqar d of Trustees

Preamble. WHEREAS it is expedi ent to make provision for the
creation of a C entralised Provid ent Fund and framing
of a Scheme thereof f _or_ the employees of the Non-
Government Schools an d Colleges in Assam ;

AND WHEREAS it is further expedi ent to administer
and control the said fund by a Board of Trustees to
safeguardjthe interest of the subscri bers by proper
investment of deposits and to extend additional retir/'"-
ment and other benefits to the subs cribers in gradual
stages:

### l _


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##### - - - - - - - - --- - - - - - _ -:..-- - - -- -- --

It is hereby ~nacted in the Twentieth Year of the

Republic of India as follows :-

Short title, ' 1. (1) This Act may be called the Assam Non-

extent and

Government School and College Employees

commence-
ment. Centralised Provid ent Fund Scheme Act ,

1969.

(2) It extends to the St ate of Assam. -

(3) It sh all come into force on such date 01' _

dates as the State Government may, by
notification in the official Gazette, appoin t

and different dates may be appointed for
different categories of Schools and Colleges:
and different provisions of the Act.

Definitions. 2. In this Act, unless there is anything rep ugnant

in the subject or cont ext:-

(a) " Act" means the Assam Non-Govern ment

School and College Employees Centralised Pro-
vident Fund Scheme Act , 1969 ;

(b) "Board of Trustees" means the Board of
Trustees to be constit uted by the State Govern-
ment as per scheme framed under section 4'(1)
for administration of the fu nd;                  -

(c) "Centralised Provident Fund" meansthe fund

established under section 3 of this Act ;

(d ) "Employer" means and includes:-
(i) 'Secretary of the Governing Body in case of
emp loyees of Aided Colleges ;

(ii) Secretary of Managing Committee in case of

employees of Aided Secondary Schools and

Elementary Schools not under the control-

of the Elementary Education Boar d or

District Council ; ;

(iii) Secretary, State Board of' Elementary

Education in respect of the employees of
his own office and Assistant Secretary of the
State Boards in respect of the Element ary

School Teachers, ministerial and other staff
in the respective educational Subdivision

in respect of whom they are .appointing

'authority;

(e) " Em ployees" means and includcs:-

(i) Teachers and Ministerial staff in Aided

Secon dary Schools and Aided - Colleges:


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###### 322 -T HE ASSAM GAZETTE, EXTRAORDINARY, MAY 16, 1969

. (ii) Elementary School teachers and Ministerial _o_

staff and other whole-time 'employees

under th e State Board of Elementary
Educa tion;

.-- '( f ) "Existing Fund" means accumulation in
individual Postal Savings Bank or in any other Hank
account of the contributio ns of the employers and

employees in respect of the Contributory Provident
Fund;

(g) "Existing Contribution" m eans the deduc-

tion from the salaries of an employee for deposit to
the Contributory Provident Fund and the amount
payable by the employer in respect of each employee
to the said fund under the Rules and at the rate in
force;

(h) "Non-Government Schools and Colleges"

means and includes :-

( i) Elementary Schools maintained with Go-

vernment grant-in-aid sanctioned through
the State Board of Elementary Education '

and Elementary Schools where main-
tenance grant-in-aid is san ctioned direct
by the Government :

(ii) Higher Secondary and I Multipurpose.

Schools, High Schools, High Madrassas,
Middle English Schools, Middle Madrassas
as are in receipt of maintenance grant
under deficit system sanctioned by the

Government under the Rules in force;
(iii) Colleges as are in receipt of maintenance
grant un der the deficit system sanctioned by
th e Government under the Rules in force;

(i) " Scheme" means the Assam Non-Government
School and College Em ployees Centralised Provid ent

Fund Scheme, 1969 framed und er section 4 (I )

of this Act; and

, (j) "Subscriber"m eans an emp loyee who has
been admitted to and eligible for the benefit of
Contributory Provident Fund under the provisions
of the Rules in force.

Centralised 3. (I) The State Government mav, by notification

Provident in the official Gazette, constitute a fund to be called the
Fund. Assam Non-Government School and College Employees
Centralised Provident Fund wherein 'shall be

credited :-
(i) Existing fund of the subscribers ;
(ii) Contributions (if the employers and emplo-
yees after the constitution of the fund;
(iii) Grant-in-aid , if any, by the State Govern-
ment,


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###### ..

. (2) T he State Government shall, by notification
in th e official Gazette, further direct the period within
which the employers shall credit to the Centralised Pro-
viden tFu nd the existing funds of the s u b~cr i bers.

Centralised 4. ( I) 'The State Government ma y, by norifica-

Provident tion in the official Gazette, frame a schem e to be called
Fund "The Assam Non-Government School and College
Sch eme.
Employees C entralised Provident Fund Schemevto be
administered by a "Board of Trustees" to be constit uted
by the Government unde r the Scheme.

(2) A Sche me framed under the provisions of sub.
section (1) may provide for all Of any of the matters
specified in the SChedule.

Da~c of 5. A Scheme framed under this Act may provide

o~er;ttn of that any of its provisions shall com e into force with

. t e c ierne. effect from such date as may be specified in this behalf
in the Scheme and different dates may be appointed ..

for differen t provisions of the Scheme.

Modification

6. The State Government may, by notification in

of the

Scheme. the official Ga zette, add to, amend or vary a Scheme
framed under this Act.

~csponsibi. 7. Every employer shall be responsible for collec-

l~ty of collec- tion of the contri butions, their rem ittance in accor-

nontribution, of con- dance WItith t eh provisio. . nsol' th e S hC C!DC a!ld maimain-

###### , tenance of necessary records 111 resp ect of 'their emp to-

yees, H e shall be responsible for fur nishing within
thirty days information under the Scheme that may
be called for by the Board of Trustees.

Inspectors. 8. (I ) The State Gove rnment may, by notification
in the official Gazette, appoint such Government

officials as it thinks fit to be _Ex-_ _officio In spectors for_

the purpose of the Scheme and may defin e their juris.
diction.

(2) Every Inspector shall he deemed to be a ActXLV
Public Servant within the meanin g of section 21 of the of 1860
Indian Penal Cod e, 1860.

(3) An Inspector may in respect of any School

or College within his.jurisdiction :-

(a) require an employer or subscriber to furnish
information as he may consider necessary for the
purpose of the scheme ;

{b) during the office hours, i. e., from 10 Ahr. to
4-30 P . M. on all working days except on Satur-
day when it will he from 10 A. M. to 1-30 1'. M,


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enter into any of its office and require anyone
in charge thereof to produce before him such
accounts books, regi sters and other documents o

relating to the Scheme as he may consider

necessary;

(c) examine, with regard to any ma tter relevan t
to any of the purposes afores aid, the employer
or any other persons found in charge of its

office;

(d) exercise such other powers as may be assigned

to him by the State Govern ment or by the

Board of T rustees constituted in accordance
with .the provisions of the Scheme with the
previous approval of the Gov ernme nt.

Penalties. 9. Whoever for the purposes of this Act or under
the Scheme framed under the Act fail to make the
required contribution within the prescribed time limit
or makes a false statement or does not furnish the
required information shall be punishable by-

(i) direct recovery from the Grant-in-aid or

other existing fun d of the School/College
by the Board of Trustees with interest
and /or such other compensation as may be
decided by the Board of T rustees ;

(ii) stoppage of Grant-in-aid of the School/

College;

(iii) imposition of compensa tion not exceeding

25 per cen t of the am ount due, as ma y be
decided, by the Board of: Tr ustees, provi-
ded that the employer shall be given an
op portunity for his defence within 30 days
from the d ate of issue of the notice,

provided further that if in the opinion of
the Board of T rustees, any con tribution

is delayed for reasons beyond the control
of the employer, he shall not be punish-
able under the provision of this Act.

Powerto 10. (1) The State Government may for the pur-

make Rules. pose of carrying out the provisions of this Act, make
rules subject to previous publication in the official
Gazette.

(2) Every rule made under this section shall be

laid, as soon as may be, after it is made , b efore the
Assam Legislative Assemb ly w hile it is in session for
a total period of fourteen days which may be com-
prised in one session or in two successive sessions


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and - if, before the expiry of the session in which

it is so laid or the sessions immediately follo wing

the Assam Legisla tive Assembly, agree in making
any' modification in the rule _or the Assam Legis-
lative Assembly agree that the rule should not be

made, the rule shall thereafter have effect only in

' . such modified form or be of no effect, as the case

may be; so however, that any such modification or

a nnulment shall be w ithout prejudice to the validity
of anything previously done under th at rule.

SCHEDULE

_[See section 4 (I_ )]

MATTERS TO BE PR O VIDED IN THE SCHEME

I l
1. T he constitu tion of a Board of Trustees with lour nominees of
Government of whom one shall be the Chairman (ii) five representatives

of the employee s of whom at least one each shall be [rem Aided Colleges,

Secon dary Schools and Elementary Schools, (iii) one person having special
knowledge in Banking, investment, etc., to be,nominated by Government. '

2. T he appointment of officers and servants of the Board and their
service conditions.

3. The manner in which account shall be kept, the preparation of
budget, audit of accounts and the submission of re port to the State Govern-
ment.

4. .The con ditions under wh ich withdrawals from the .Fund may be per
mitted or any deduction may be made.

5. The manner of investment of ' the whole or any portion of the Fund
in Government Securities or otherwise by the Board of T rustees a nd con-

sideration of varions retirement and other benefits to th e subs cribers with
the previous approval of the State Government.

6. The form in which the employer shall furnish the accounts and

vario us other returns to be furnished by him.

7. The Registers and records relating to th e Scheme to be maintained
by the employer.

8. Any other m atter which may be necessar y or proper for the purpose
of implementation of the Scheme. '

P. C. DAS.

###### join t Secy. to the Govt. of Assam, Law D eptt.

SHILLONG :-Printed and published by the Superintendent, Assam
Go vernment Press (Ex. Gazette) No.65- 1,334+20-16.5-I969.


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