The Assam Professionals, Trades, Callings and Employments Taxation (Amendment) Act, 1972
ASSAM ACT XXX OF 1972

THE ASSAM PROFESSIONS, TRADES, CALLINGS AND EMPLOY-

MENTS TAXATI ON (AMENDMENT) ACT, 1972.

[Received the ~ssent of the Governor on the 8th December, 1972]

(Published in the _Assam Gaze)te_ Extraordinary, dated the 13th December

1972)
An
Act
##### further to amend the AssaDl Professions, Trades,
Callings and Employments Taxation Act, 1947

Preamble. Whereas it is expedient to amend the Asrnm Assam Aci

Professions, Tmde~, Callings and Employments Taxa- VI of 1947.

tion Act, 1947, hereinafter called the principal Act,
in the manner hereinafter appearing;

##### It is hereby enacted in the Twenty-third Year of

the Rr:public of India as follows:-

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

extent and Professions, Trades, Callings and Em ployments
commence- Taxation (Amendment) Act, 1972.
ment.

(2 ) It shall have the like extent as the

pri ncipal . Act.

(3) It shall come into force at once.

Amendment 2. In section 2 of the principal Act,-

of section 2 of
Assam Act
VI of 1947. (1) in clause (a), for the word "Superinten-

dent", occurring between- the words "the" and

" referred", the words "Superintendent 0f Taxes"

shall be substituted.

. (2) after clause (a) the following shall be
inserted as clause (b), namely:-

"(b) Assistant Commissioner of T ~1 xe~
(Appeals) means a perso n appointed to be an Assis-
tant Commissioner of Taxes (Appeals) under sub-
section (2) of section 6."

(3) Claus ~ s (aa), (aaa), (b ), (c), \d), (e\ and
(f) shall be renumbered as clauses (c), (d), (e), (f),

(g), (h) and (i) respectivdy.

Amend ment 3. For section 6 of the principal Act, the following

of section 6 shall be substituted, namely :-

of Assam

'\ct VI of
1947.

Tax aut:.o- "6. (I) There shall be the following classes of Tax

.ritiet. authorities for the purposes of this Act, namely:-

(a ~ Commissioner ofTaxes.
\b) Deputy Commissioner of Taxe~.


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##### THE ASSAM GAZETTE, EXTRAORDINARY, DEC. 13, 1972 1133

(c) Assistant Commissioner of Taxes (Appef{ls).

( d) Assistant_ Commissioner of Taxes.

I~

(e) Superintendent of Taxes.

(f) All-Assam Investig::ttion Officer.

(g) Inspector of Taxes.

(2) The State Government may appoint one
Commissioner of Taxes and as many Deputy Com•

missioners of Taxes, Assistant Commissioners of Taxes

(Appeals), Assistant Commissioners of Taxes,

Superintendents of Taxes, All-Assam Investigation
Officers and Inspectors of Taxes as it thinks fit.

(3) The Commissioner of Taxes shall perform
his functions in respect • of whole of the State of ·
Assam and the Deputy Commissioners of Taxes,
Assistant Commissioners of Taxes (Appeals), Assistant
Commissioners of Taxes, Superintendents of Taxes,
All-Assam Investigation Officers and Inspectors of
Taxes shall perform their functions in respect of
such areas or of such persons or classes of persons
or of such incomes or classes of income or of such
cases or classes of cases as the Commissioner of Taxes
may by notification in the official Gazette direct."

Amcnd~cnt 4. For section IO of the principal Act, the following
of section shall be substituted namely:      -
10 of Assam '
Act VI of
1947.

"10. (1) Any person aggrieved by an order passed
under this Act by an assessing authority not being
an order passed under this section, may appeal to
the Assistant Commissioner of Taxes (Appe ~ ls ), agaimt

such order within thirty days from the date of service
of such order in the manner prescribed:

Provided \ that foo appeal against an order of an
assessment or penalty shall be entertained by the
Assistant Commissioner of Taxes (Appeals) unless he
is sati~fied that the amount of tax assessed or penalty
imposed, if not otherwise directed by him, has bee!!

paid~


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Provided further that t [1]t As istant Comm issioner

of Taxes (Appeals), before whom the appeal is iilen,
may admit if after expir.ition o 1hirty <lays, if he is
satisfied that for reasons bvyond the control of the
appellant or any other suffic cnt cause it could not be
filed within the specified tia1e.

(2) The Assistant Go nmhi ncr of Taxes (Ap-

peals) shall fix a d y and p'acv f ,r l <·:nin~ the appeal,
and may from ti me t) ti1.ic adjourn the hearing and
make such further enquiry s he th· n \s fit.

(3) I n disposing of the appeal m<lcr sub-section

(1) against an orde~· of a~ c smc'lt or penalty, the

Assistant Commissioner of .,. xcs ( ·\ppc.ds) may,

(a) confirm, rcc1trC<\ enhance or a nnul the

assessment ;

(b) set aside the asscssn-ent and direct a fresh
assessment after such enquiry as m~y be
ordered; or

(c) confirm, reduce or annul the order of

penalty."

ProYision 5. Notwithstanding a ny d·in;~ contained 111 any law,

rela tin15 to as from the date of comm'' '1t:e nent of the provi ~ions

pend1Jg of this Act all a )peals p-:nd'ng on the date on

appea [8 ]' which th is Act comes into f.nce ;c]nll stand transferred
to the Assistant Commissioners of T dXes tJ\ppeals), a5
may be directed in writing by the Commissioner of
Taxes, ancf'shall be dispose<l of by the said Assistant
Commissioners of Taxes (Appe,ils) <iS if the appeals
were preferred before him under sect; on J 0.

##### MI. SA ADULLAH ,

Joint Secretary to the Govt. of Assam,

Law I epartment.

SHILLONG .-Printed and pub[1]ishcd by the Supd t. Govt.

Pre5s {Ex-Gaz tte) No.~73-J,39 6+60-13- 1 2 -72.


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