The Assam Taxation (Publication of Information) Act, 1975
......,· _r._

###### Registered No.-A-12 / ~-"'~ ~~-'1f-12

### •
## The Assam Gazette

##### EXTRAORDINAR't

###### PUBLISHED RY l\ UTHOR ITY

~ ~ 132, ~llf~ , llfPf<rT~ , 4 ~Wt~. 1975. 12 ~or. 1897 ~

No. 132, Di•par, Saturday. October 4, 1975, 12th A.maa

1897 (S. c.;
# ----

GOVERNMENT OF ASSAM

###### ORDERS BY THE GOVERNOR

LAW DEPARTMENT

NOTIFICATION

The 3rd October 197S

No.LJL/387/75/4.-The foliowin A~t of the As1am Legislative

A1sembly which received the assent of the Governor is hereby published
for general information.


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918 TIIE ASSA:\1 GAZETTE, EXTRAORDINARY, OCT. 4, 1975

ASSAM ACT. XI OF 1975

Rei:eived the ass . nt of the Governor of Assam on the 29th day
of September 1975.

THE ASSAM TAXATION (PUBLICATION OF

INFORMATION) ACT, 1975

_An_

_Act_

to provide for publication of names of                   -

assessees under certain Taxation Acts of the
###### State and particulars relating to any proceed-
ings under those Acts, in respect o'f such
assessees.

Preamble. Whereas it is expedient to provide for

publication of the names of assessees under
###### certain Taxation Acts of the State and parti-
culars relating to any proceedings under those
Acts in respect of such assessees .

###### It is hereby enacted in the Twenty-sixth year of the Republic of India as follows :-

Short title 1. (1) This Act shall be called the Assam

mencement. and ccm!i Taxation (Publication of Information)

Act, 1975.

(2) It shall come into force at once.

D•itiom. 2. In this Act, unless the context other-

wise requires,-

(1) "Act" means any of the statutes
specified in the Schedule attached to
this Act.

(2) " Assesse~" means any person liable
to pay tax under any Act.

(3) "State Government" means thle

Gover~ent of Assain.

3. (1) Notwithstanding anything contained
###### in 'any · iaw for the time being in

force, the State Government may
cause to be published the names of

.,


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~ THE ASSAM GAZETTE, EXTRAORDINARY. OCT. 4, 1975 ~ 19

###### any assessees and any other particu- lars relating to any proceedings under any Act in respect of such asse.ssees
 in such manner as it thinks ' fit if it
is of the opinion that it is necessary
###### or expedient in the public interest to publish such names and particulars.
(2) In the case of a firm, company or
other association of per sons the names
of the partners of the firm, d i.rectors,
###### managing agents, secretaries, treasu-
rers, or managers of the company, or
###### the members of the association, as the case may be, may also be pub-
lished if, in the opinion of the State
###### Government, the circumstances of the
case justify it.

-'l No publication under section 3 shall be

           - ade in relation to any penalty imposed, or

###### any conviction for any offence connected w ith
..; ny proceedings, under any Act until time for

oresenting an appeal under such Act to the

rirst appellate authority or, in the case of a

            - nviction, to the first appellate court has ex-

ni red without an appeal having been presented

,ir the appeal, if presented, has been disposed
###### of SCHEDULE
See section 2(1)

\ ------------~~-- ---- -

1 The Assam Agricultural Income Tax

###### , Act, 1939.

2 The Assam Amusement and Betting Tax

Act, 1939.
3. The Assam Sales Tax Act, 1947.
4. The Assam P rofessions, Trades, Callings
###### and Employment Taxation Act, 1947.

_I_ 5 The Assam (Sales of Petroleum and

###### Petroleum Products Including Mot or
 Spirit and Lubricants) Taxation Act,
] 955.

6. The Assam Finance (Sales Tax) Act,

1956.

7. The Assam Passengers and Goods Taxa-
tion Act, 1962.

8. The Assam Electricity Duty Act. 1964.
9 The Assam Purchase Tax Act, 1967.

MD. SAADULLAH.

Joint Secretary to the Govt. or Assam,

Law D~partment.

GAUHATI-P1intcd and published by the Supdt. i/c. PriJ'ltine Pre·s

Directorate of Ptg. & Sty., Govt. of A1sam (Ex-Gazette)

###### No.263-1,560+ 1000-4-J0-1975. '


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