The Assam Agricultural Income Tax (Amendment) Act, 2010
###### Registered No. - 768/97

# THE ASSAM GAZETTE

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## EXTRAORDINARY

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##### PUBLISHED BY THE AUTHORITY

###### ~\ 274 ~~, ~!i'fG4<lR, 7 m~, 2010, 16 ~, 1932 (~)
 No. 274 Dispur, Tuesday, 7th September, 2010, 16th Bhadra, 1932 (S.E.)

 GOVERNMENT OF ASSAM

 ORDERS BY THE GOVERNOR

 LEGISLATIVE DEPARTMENT:: LEGISLATIVE BRANCH

 NOTIFICATION

 The 7th September, 2010

 No. LGL. 61/2009/31.- The following Act of the Assam Legislative Assembly which received

 the assent ofthe Governor is hereby published for general information .

.;.•..

###### ASSAM ACT NO. XXVII OF 2010

 (Received the assent of the Governor on 31st August, 2010)

 THE ASSAM AGRICULTURAL INCOME TAX (AMENDMENT) ACT, 2010


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2234 THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 7, 20 LO__ -----'

AN

ACT

further to amend the Assam Agricultural Income Tax Act, 1939.

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

Income Tax Act, 1939, hereinafter referred to as the principal Act, in the Act IX

of

manner hereinafter appearing;

193..

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

Sho rt title, extent 1.(1) This Act may be called the Assam Agricultural Income Tax
and commence-

(Amendment) Act, 2010.

mcnt.

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

(3) It shall be deemed to have come into force on and from the first day

of April, 2010.

Amendment of 2. In the principal Act, in section 3, the punctuation mark".", appearing at
section 3. the end, shall be substituted by the punctuation mark ":" and thereafter

following provisos shall be inserted, namely:-

"Provided that the State Government may, by notification in the

Official Gazette, vary the rates of tax under this Act and on such
notification being issued, the rate of tax shall be deemed to have

been amended accordingly:

Provided further that the rate of tax to be specified or
varied by the State Government shall not exceed fifty percentum."

Amendment of 3. In the principal Act, in section 8B, -
section 88.

(i) for the word "ten", appearing between the words "at the

rate of' and "percent of such agricultural income", the

word "eighteen" shall be substituted;

###### (ii) the punctuation mark".", appearing at the end, shall be
substituted by the punctuation mark ":" and thereafter
following proviso shall be inserted, namely:--

"Provided that the State Government may, by
notification in the Official Gazette, vary the rates of tax
under this Act and on such notification being issued, the
rate of tax shall be deemed to have been amended
accordingly:


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Provided further that the rate of tax to be specified
or varied by the State Government shall not exceed thirty

percentum. "

Amendment of 4. In the principal Act, in section 50, -

section 50.

(i) in sub-section (t), the punctuation mark ".", appearing at
the end, shall be substituted by the punctuation mark ":"

and thereafter following provisos shall be inserted,

namely:-

"Provided that if the State Government is satisfied that
circumstances exist which render it necessary for it to take
immediate action, if any, it may make any rules without such
previous publication:

Provided further that any rule under this Act may be made
so as to have the retrospective effect.";

(ii) after sub-section (2), following new sub-section(3) shall be

inserted, namely:-

"(3) The State Government shall cause every rule made

under this Act and every notification issued under this
Act to be laid, as soon as may be, after it is published
before the State Legislature while it is in session for a

total period of thirty days which may be comprised in
one session or in two or more successive sessions in
which it is so laid or the sessions immediately

following and if the State Legislature agrees in
making any modification in the rule or notification or

that the rule or notification should not be made, the
rule or notification shall thereafter have effect only in
such modified form or be of no effect, as the case

may be; so, however, that any such modification or

annulment shall be without prejudice to the validity of
anything previously done under that rule or
notification."

MOHD. A. HAQUE,
Secretary to the Government of Assam,
Legislative Department, Dispur,

GUWAHATI- Printed & Published by the Dy, Director (P&S), Directorate ofPtg. & Sty.. Assam, Guwahati-21

(Ex-Gazette) No. 547-500-600-7-9-2010


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