The Assam Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Act, 2006
Registered No. 768/97

# THE ASSAM GAZETTE

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### EXTRA ORDINARY

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#### PUBLISHED BY AUTHORITY

.,~ 189 Wt'1!f, C>1I~4'<I, 21 \5JT~, 2006, 30rrT\3'1", 1928 (~)

No. 189 Dispur, Monday, 21st August, 2006, 30th Sravana, 1928 (S.E.)

GOVRNMENT OF ASSAM
ORDERS BY THE GOVERNOR
LEGISLATNE DEPARTMENT :: LEGISLATNE BRANCH

NOTIFICATION

The 17th August, 2006
No. LGL.72/2004/38.- The followingAct of the AssamLegislativeAssemblywhich receivedthe

assent of the Governor is hereby published for general information.

ASSAMACTNO. XI OF 2006

(Received the assent of the Governoron 1st August, 2006)

THE ASSAM TAX ON LUXURIES (HOTELS AND LODGING HOUSES (AMENDMENT)

ACT, 2006.

AN
ACT
further to amend the Assam TaxOn Luxuries(Hotels and LodgingHouses)Act, 1989.

Preamble. Whereas it is expedient further to amend the Assam,]ax Q.n Assam :

Luxuries (Hotels and Lodging Houses» Act, 1989, hereinafter referred to .I ' ~;:9~ of

as the principal Act, in the manner hereinafter appearing; / ,';

##### It is hereby enacted in the Fifty-seventh Year of the Republic of
India as follows :-

Short title, extent 1.(1) This Act may be called the Assam Tax On Luxuries (Hotels and
and commence-

Lodging Houses) (Amendment) Act, 2006.

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, in section 3, in sub-section (6), for the words
section 3. and figures and brackets "the Assam General Sales Tax Act, 1993

(Assam Act XII of 1993)", the words and figures and comma "the
Assam Value Added Tax Act. 2003" shall be substituted.


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1322 THE ASSAM GAZETTE. EXTRAORDINARY. AUGUST 21, 2006

3. In the principal Act, for section 3A, ' the following shall be

Substitution of
section 3A. substituted, namely:-

3A.The State Government may, by notification published in the

"Liability of Official Gazette and subject to such conditions and restrictions as
marginal hotelier it may specify therein, pemiit any marginal hotelier at his option
to pay tax

to make lump-sum payment of tax in lieu of amount of tax
payable under the provisions of the Act by such hotelier, not
exceeding Rs.500/- per room per year."

Amendment of 4. In the principal Act, in section 5, for the words, figures and comma
section 5. "the Assam General Sales Tax Act, 1993", the words, figures and

comma "the Assam Vulue Added Tax Act, 2003" shall be
substituted.

##### M.K.DEKA,
Commissioner & Seey. to the Govt. of Assam,
Legislative Department, Dispur.

GUWAHATI- Printed and published by the Dy. Director (P&S) Directorate of Ptg. and Sty. Assam Guwahati-21

. (Ex-Gazette) No. 377-500+600- 21-8-2006. '


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