The ASSAM PROFESS IONS, TRADES, CALLINGS AND EMPLOYMENTS TAXATION (AMENDMENT) ACT, 1954
The St~ April 1954,

No<tJ...U2i53/8.-The following Act of the Assam Legisl a tive Assembly

whiGH-ecel ~e d the a ssent of the Governor of Assam is hereb y published for

general information             -

(Received the assent of the Gove,rJ?.or~ on the 3rd April, l95't)

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ASSAM ACT VIII OF 1954

THE ASSAM PROFESS IONS, TRAD ES, CALLINGS AND EMPLOY-

MENTS TAXATION (AMENDMENT) ACT, 1954

(Passed by the Assembly)

_An_
_Act fwthsr_ _to_ _ammd_ _the_ _Assam Profes ji?ns, Trades,_ _Callings_ _and_ _Emp_ _lo_yments_

_r_ _Taxation Act, 1947_
i Preamble.- Whereas it is expedient further to ame nd th e· Assam Profes-

C\o sions, Trades, Callings and Employments Taxation Act, 1947 (Assam Act VI of

#### ~ 1947) hereinafter called tl ·e principal Act, for the purposes hereinafter appeari ng;

. _)_ It is hereby 'enacted as follows: -

. - , l. Short title, extent and commencement.-( 1) This Act may b~ call ed

the Assam Professions, Trades, Callings and Employments Taxation (Amen d-

1 ' ment) Act, 1954.

(2) It extends to the whole of Assam. ~

(3) It shall come into force with effect from 1st April, 1954.

2, Amendment of Section 5 of Assam Act VI of 1947.-In the proviso

to Section 5 of the principal Act for the word "fifty" _the_ words "Two hundred
and fifty" shall be substituted.
3. Amendment of Section 5A of Assam Act VI of 1947.-The fu'll stop at

the end of Section SA of the principal Act shall be deleted and the following ·
shall Le inserted thereafter-"and to a Co-operative Society registered or
deemed to have been registered under the Assam Co-operative Societies Act,

1949 (Assam Act I of 1950)".            -            -

4. Amendment of the Schedule to Assam· Act VI of 1947.-For the-

existing Schedule annexed to the principal Act, the fol·lowing Schedule shall be

substituted :-             -

"THE SCHEDUL:g

                                          - (See _Section_ _4)_

RATES OF TAX

A. In the case of every person other than a Hindu undivided or joint

~(ilmily :-
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 exet'!ed Rs.S,OOO 24
3. Exceeds Rs.S,OOO but does not exceed Rs.lO,OOO 36
4. Exceeds Rs .10,000 but not exceed Rs.15,000 ' 50
5. Exceeds Rs.lS,OOO but does not exceed Rs.20,000 70
6. Exceeds Rs.20,000 but does not exceed Rs.25,000 100
7. Exceeds Rs.25,000 but does not exceed Rs.30,000 150
8. Exceeds Rs.30,000 but does not.exceed Rs.35,000 200
9. Exceeds Rs.35,000 250


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I_ ~{ ~ '- i'                                                                                                                                                                                                                      - ~\                                                                                                                                                                                                                      -

### B. ln the case of every Hindt,l uadivided or joint · family·~-

Where the total grou. annuai iti~o~e

Rs.

### 1. Does not exceed Rs.s,oop .... , ... Nil..
2. Exceeds Rs.5,000 b:ut does not _exceed . Rs.IO,OOO 36

3 .. · Exceeds·Rs.lO,OOQ but does nqt~xceed Rs.15,900 so'·

#### 4. Exceeds Rs.l5,000 but does 'not excf!ed Rs.20,000 70
5. Exceeds Rs.20,000 but does not exceed, Rs.25,00Q 100
6, Exceeds Rs.25,000 but dod -riot excee(i' Rf.30,000' 150

7. Exceeds Rs.30,000 but does not exce~d Rs.35,000 200
8. Exceeds Rs;35,000 250''.

S. K. DUTTA,

#### Secy. to the .Govt. of .Assairi, Leg. & Judi. beptt

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