The Assam Taxation (on specified land) (2nd Amendment) Act, 2005
###### XV)

 .Registered No. - 768/97

##### THE ASSAM GAZETTE

\51J11~'f

###### EXTRAORDINARY
 . m~ <J>4\QCQ ~ ~<J>1t-1~

 PUBLISHED BY AUTHORITY

,,~ 168 Nxt~, ~~. 6 ~·. 2005, 16 ~'it' 1927 (~)

###### No.168 Dispur, Friday, 6th May, 2005, 16th Vaisakha, 1927 (S.E.)

 GOVERNMENT OF ASSAM

 ORDERS BY THE GOVERNOR

 LEGISLATNE DEPARTMENT : : : LEGISLATNE BRANCH

 NOTIFICATION

 The 30th April, 2005

 No. LGL.42/2004/70.--The following Act of the Assam L~gislative
 Assembly which received the assent of the Governor is hereby published for

 general information.


-----

###### y 1434 THE ASSAM GAZETTE, EXTRAORDINARY. MAY6. 2005
 ASSAM ACT NO. XVI OF 2005
 (Received the assent of the Governor on 28th April, 2005)

THE ASSAM TAXATION (ON SPECIFIED LANDS) (SECOND AMENDMENT)
ACT, 2005

AN
###### ACT
to amend the Assam Taxation (On Specified Lnnds)Act, 1990.

                                                                                  - Assam

Preamble. Whereas it is expedient to amend the Assam Talfation (On Specified Act im or

Lands) Act, 1990, hereinafter referred to as the principal Act, in the manner 1990.

hereinafter appearing;

It is hereby enacted in the Fif\y-sixth Year of the Republic of India

as follows:-

Short title, I. (1) This Act may b.e called the Assam Taxation (On Spccifiell Lands) (Second
extent and

(OlllnltllCC• Amendment) Act, 2005.
mcnt.

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

(3) It shnll be deemed to have come into force on the first day or January, 2005.

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

shall be inserted, namely:-

"(2A) Notwithstanding anything contained in sub-sections (I) and (2) and

subject to sub-section (3),·no tax shall be .levied under sub-section(!)

in respect of a tea estate owned by the Assam Tea Corporation Limited

for a ocriod of five years on and from 1'[1 ]January, 2005 during which

the total area of specified lanll owned or held by the Assam Tea

Corporation Limited art\! used for or 'intended to be used by them

Juring tho~c year for growing tea onJ for pi:trposcs ancillary thereto.

Provided that the State Government may, by notification in the

Official Gazette, extend the period or exemption for further periods,

not exceeding one year at a time, subject to such conditions and

restrictions as may be specified in the said notification.''.

M.K.DEKA,

Commissioner & Secy. to the Govt. of Assam,
Legislative Department, Dispur.

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

Assam, Guwahati-21, (Ex-Gazette) No. 335-500-600-6-5-2005.


-----

