The ASSAM TAXATION (LIQUIDATION OF ARREAR DUES) (AMENDMENT) ACT, 2019
Registered No.-768/97

## THE ASSAM GAZETTE

#### ~~ct

###### EXTRAORDINARY

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###### PUBLISHED BY THE AUTHORITY

-.:f~ 524 ilrxt~, 1lb¥Gi~l'<i!, 31 ~CI5~<il, 2019, 10 ~. 1941 ~)

No. 524 Dispur, Tuesday, 31st December, 2019, lOth Pausa, 1941 (S. E.)

GOVERNMENT OF ASSAM

###### ORDERSBYTHEGOVERNOR

LEGISLATIVE DEPARTMENT : : : LEGISLATIVE BRANCH

NOTIFICATION

The 31st December, 2019

No. LGL.36/2005/75.- The following Act of the Assam Legislative Assembly

which received the assent of the Governor on 24th December, 2019 is hereby published for general

information.

###### ASSAM ACT NO. XVIII OF 2019

 (Received the assent of the Governor on 24th December, 2019)

 THE ASSAM TAXATION (LIQUIDATION OF ARREAR
 DUES) (AMENDMENT) ACT, 2019


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2420 THE ASSAM GAZETTE, EXTRAORDINARY, DECEMBER 31, 2019

###### AN

 ACT

further to amend the Assam Taxation (Liquidation of Arrear Dues)
Act, 2005.

Preamble. Whereas it is expedient further to amend the Assam Taxation Assam

(Liquidation of Arrear Dues) Act, 2005., hereinafter referred to as Act XI

of2005.

the principal Act, in the manner hereinafter appearing;

It is hereby enacted in the Seventieth Year of the Republic of India
as follows: -

Short title, I. (I) This Act may be called the Assam Taxation (Liquidation of
ntent and Arrear Dues) Act, 2019.

commenc~ment. (2) It shall have the like extent as the principal Act.

(3) It shall come into force at once.

Amendment of 2. In the principal Act, for the existing Preamble, the following shall be Assam Act
Preamble. substituted, namely: - No. VIII of

2005,

"Preamble Whereas it has become expedient to provide for Central Act

74 of 1956,

liquidation of long outstanding dues relating to tax, penalty and

Assam Act

interest, as the case or cases as may be, under the Assam Value No. VI of

Added Tax Act, 2003, the Central Sales Tax Act, 1956, the 1947, Assam
Assam Professions, Traders, Callings and Employments Act No. XII

or 1990,

Taxation Act, 1947, the Assam Taxation (On Specified Lands)

Assam Act

Act, 1990, the Assam Agricultural Income Tax Act, 1939, the

No. IX of

Assam Electricity Duty Act, 1964 and the repealed tax Acts as 1939, Assam
referred to in sub-section (I) of section 174 of the Assam Act No. XXX

Goods and Services Tax Act, 20 17 by offering one time of 1964 and

Assam Act

incentive in the form of waiver of the balance portion of

No. XXVIII

qualifying arrear dues remaining after payment of the

of20J7

prescribed percentage of the total dues within the stipulated
dateline;"

Amendment of 3. In the principal Act, in section I, in sub-section (3), for the

section [1]• word, figures and punctuation mark, "31 51 March, 20 17", the

word, figures and punctuation mark, "31st March, 2020" shall
be substituted.

Amendment of 4. ln the principal Act, in section 2, in sub-section ( 1 ), -

sectioo z. (i) for the existing clause (b), the following shall be

substituted, namely:-

"(b) "Outstanding dues of arrear tax, penalty and interest"

means unpaid amounts as on the date of coming into
force of this Act on account of tax, interest and penalty
by an applicant as per statutory orders for periods up to
30th June, 2017 under an; provision ofthe relevant Acts
passed on or before 30 September, 20 19 or by such


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THE ASSAM GAZETTE, EXTRAORDINARY, DECEMBER 31, 2019 2421

later date as the State Government may, by notification
in the Official Gazette, specify from time to time and
also includes further calculable interest as per the
relevant Acts on the involved principal amounts up to
the date of application within the meaning of section _5_
of this Act;"

(ii) for the existing clause (d), the following clause shall be
substituted, namely: -

"(d) "Relevant Acts" means any one or more of the
following Acts, namely: -

(i) the Assam Value Added Tax Act, 2003, (Assam Act
No. VIII of2005);

(ii) the Central Sales Tax Act, 1956, (Central Act 74 of
1956);
(iii) the Assam Professions, Trades, Callings and
Employments Taxation Act, 1947 (Assam Act No.
VI of1947);
(iv) the Assam Taxation (On Specified Lands) Act. 1990,

(Assam Act No. XII of 1990);

(v) the Assam Agricultural Income Tax Act, 1939,

(Assam Act No. IX of 1939);

(vi) the Assam Electricity Duty Act, 1964 (Assam Act

No. XXX of 1964); and

(vii} the repealed tax Acts as mentioned in sub-section (I)

of section 174 of the Assam Goods and Services Tax

Act. 2017 (Assam Act No. XX VIII of 20 17)."

Ameadment of _5._ In the principal Act. for the existing section 4, the following
Seetion 4. shall be substituted, namely:-

"Eligibility 4. Subject to other provisions of this Act, an
condition. applicant shall be eligible to make an application
under this Act for all his outstanding dues in respect

of amounts assessed for the periods up to 301h June,
2017 and levied against him on or before 301h
September, 2019 but not lying in dispute before any
statutory forum or the Hon'ble Gauhati High Court
or the Hon 'ble Supreme Court of India as on the
date of application under the Act."

**Sabltitutioa of** 6. In the principal Act, for the existing Schedule, the following

**Sdledate** shall be substituted, namely: -


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2422 THE ASSAM GAZETTE, EXTRAORDINARY, DECEMBER 31, 2019

"Schedule

(See Section 6)

Sl. Description of the Payment to be made under the Act Amount to be paid for filing ! I
No. outstanding dues on the date to avail the benefit application to avail benefit under I

corresponding to the respective the Act !

serial as per column (~) -- -·--~-------------

t-:f:--ll'-+-~___;(:"'""2)~--:-+--o~~...,.---~(3;.L.l) _ --·-+-- · (4) -:-

1 Amount of total On or before 31" Marcl1, 20 20. 100% of arrear tax and 15% of

outstanding dues. arrear interest. Total penalty will
be waived:

Provided that if total

outstanding dues consist of only
interest and penalty then 30% of
interest: Total penalty will be
waived:

Provided further that if

total outstanding dues consist of
only penalty amount, then 50%
of the penalty.

~--~----------~~----------------------~-----------------------J. - _)1_

S. M. BUZAR BARUAH,

Commissioner & Secretary to the Government of Assam,

Legislative Department, Dispur, Guwahati-6.

Guwahati : Printed and Published by the Dy. Director, Directorate of Printing & Stationery, Assam, Guwahati-21.
Extraordinary Gazette No. 1047- 300 + 10-31 • 12-2019. (visit at- dpns.assam.gov.in)


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