The Assam Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Act, 2007
###### Registered No. 768/97

# THE ASSAM GAZETTE

## '51"'3ft'ft<r ~

### EXTRAORDINARY

#### ~~'8'~~~~

<.

#### PUBLISHED BY THE AUTHORITY

rf~ 287 Nxr~, 1~, 29 15!T'il~, 2007, 7 15N, 1929 (~)

###### No. 287 Dispur, Wednesday, 29thAugust, 2007, 7th Bhadra, 1929 (S.E.)

 GOVERNMENT OF ASSAM

 ORDERS BY THE GOVERNOR

 LEGISLATIVE DEPARTMENT : : LEGISLATIVE BRANCH

 NOTIFICATION

 The 28th August, 2007

 No. LGL. 72/2004/64. -- The following Act of the Assam Legislative Assembly which
 received the assent of the Governor is hereby published for general information.

 ASSAM ACT NO. XVI OF 2007

 (Received the assent of the Governor on 27th August, 2007)

 THE ASSAM TAX ON LUXURIES (HOTELS AND LODGING HOUSES)
 (AMENDMENT) ACT, 2007

 AN

 ACT


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###### 1864 THE ASSAM GAZETTE, EXTRAORDINARY, AUGUST 29, 2007

further to amend the Assam Tax On Luxuries (Hotels and Lodging
Houses) Act, 1989.

Preamble. V/hereas i1 is expedient further to amend the Assam Tax On Assam

Luxuries (Hotels and Lodging Houses)) Act. l 989, hereinafter referred to Act V of

1989.

as the principal Act, in the manner b~~relnafo:,r appcariug,

It is hereby enacted in the Fifty-eighth Year of the Republic of

India as follows:-

Snort title, extent 1.(1) This Act may be called the Assam Tax On f ,uxw-ies (Hotels and
and commence-

Lodging Houses) (Amendment) Act, 2007.                     -

ment.

(2) It shall have the iike extent as the principai Ad.

(3) It shall come into force at once.

Amendment of 2. !n the pr!ncipal Act, in section 2, in clause (5), after the words and
section 2. punctuation mark "lodging hoi;.se," and h:fore the words "an inn".

the words and punctuation mark "luxury bi1at; heritage home," shall
be inserted."

Amendmenl of 3. In the principal Act, in section 3. after sub-section (2). a new sub-

section 3.

section {2A) shall be insened, namely:-

"(2A). Notwithstanding <mything conLained in sub-section (2),
there shall be levied a tax on the turnover of receipts of a
luxury boat and heritage home at the rate of five per
centum of such turnover of receipts."

###### MOHD. A. HAQUE,

Secretary to the Government of Assam,

Legislative Department.

GUWAHATI- Printed and Published by the Dy. Director (P&S). Directorate of Ptg. & Sty., Assam, Guwahati-21,

                 - (Ex-Gazette) No. 573-500-600-29-08-2007.


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