The Assam Tax on Luxuries (Hotels, Lodging Houses and Hospitals) (Amendment) Act, 2014
Registered No.-768/97

## THE ASSAM GAZETTE

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###### EXTRAORDINARY

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###### PUBLISHED BY THE AUTHORITY

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No. 30 Dispur, Friday, 6th February, 2015, 17th Magha, 1936 (S.E.)

GOVERNMENT OF ASSAM

O RDERS B YTHEGO VEfu~O R

LEGISLATN E DEPARTMENT : : : LEGISLATIVE BRANCH

NOTIFICATION

The 6th February, 201 5

No. LGL. 72/2004/157.- The following Act of the Assam Legislative Assembly

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

ASSAM ACT NO. V OF 2015

(Received the assent of the Governor on 6th January, 2015)

THE ASSAM TAX ON LUXURIES (HOTELS, LODGING HOUSES

AND HOSPITALS) (AMENDMENT) ACT, 2014


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84 THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 6,2015

##### AN
###### ACT

further to amend the Assam Tax On Luxuries (Hotels, Lodging Houses
and Hospitals) Act, 1989.

Preamble Whereas it is expedient further to amend the Assam Tax on Assam

Luxuries (Hotels, Lodging Houses and Hospitals) Act, 1989, hereinafter Act V of
referred to as the principal Act, in the manner hereinafter appearing; 1989.

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

Short title, 1. (1) This Act may be called the Assam Tax on Luxuries (Hotels,
extent and Lodging Houses and Hospitals) (Amendment) Act, 2014.
commence-
ment

(2) It shall have the likeextentas the principal Act.

(3) It shall comeinto force at'once.

Insertion of new 2. In the principal Act. after section 4A, the following new section 4B
section 4B shall be inserted. namely:-

"Special 4B. The Stare Government. in order to allow incentive announced
Exemption. under any Policy notified by the State Government, may, by
notification in the Official Gazette, subject to such conditions
and restrictions as it may impose in the said notification, exempt,
any hotelier or proprietor or class of hotelier or proprietor, fully
or partially from payment of tax under this Act for any such
period as the StateGovernment maydeem fit.

Provided that the State Govemment may withdraw
any such exemption granted under this section at any time. as it
may think fit and proper."

S. M. BUZAR BARUAH,
Secretary to the Govt. of Assam,

Legislative Department.

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

Ex. Gazette No. 59 - 300 + 300 - 06 - 02 - 2015.


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