The Assam Taxation Laws (Amendment) Act, 1999
Registered No.-768/97

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# THE ASSAM GAZETTE

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# EXTRAORDINARY

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# PUBLISHED BY AUTHO,RITY

~ 72-A Wo!91<{, 11~i1<11"1, 1 ~~ 1999, 11 _'1iii,_ 1921 (lrfqr)

No.72 Dispur, Tuesday, 1st June, 1999, 11th Jyaistha, 1921 (S.E.)

NOTIFICATION

The 1st June, 1999 .

No.LGL.45/93/147.--The following Act of the Assam Legislative
Assembly which received the assent of the Governor is hereby published for
general information.

ASSAM ACT NO. XIII OF 1999
(Received the Assent of the Governor oh 29th May, 1999)
THE ASSAM TAXATION LAWS (AMENDMENT) ACT, 1999.

AN
#### ACT

further to amend the Assam Taxation (On

Specified Lands). Act, 1990 and the Assam
Agricultural Income Tax Act, 1939.

Preamble. Whereas it is expedient further to amend the Assam

Assam Taxation (On Specified Lands) Act, 1990 and Act XII
the Assam Agricultural Income Tax Act, 1939, in the of 1990
manner hereinafter appearing ; and Assam
Act IX of
It is hereby enacted in the Fiftieth Year of the [1939]                      -

Republic of India as follows :-


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538 IBE ASSAM GAZETTE. EXTRAORDINARY. JUNE 1. 1999

Short title, 1.(1) This Act may be called The Assam Taxation
extent and Laws (Amendment) Act, 1999.
commencement.

(2) It shall have the like extent as the respective Assam
.Acts namely - the Assam Taxation (On Specified ActXII

I Lands) Act, 1990 and the Assam Agricultural Income of 1990

Tax Act, 1939. and Assam /
Act IX of
(3) It shall be deemed to have come into force on [193] 9.
thelst day of April, 1999.

**CHAPTER**                   - I

Amendment to the Assam Taxation (On

Specified Lands) Act, 1990 ..

Insertion of

2. In the Assam Taxation (On Specified Lands) Act, Assam

new section

1990, after section 12, the following .shall be inserted Act-XII

12A.

as section 12A, namely :- ' of 1990.

"Interest for 12A. If any owner does no_t pay the full amount of
delayed tax as per provision of this Act or the Rules made
payment. thereunder, by the date on which it falls due, simple

interest at the tate of two percentum per mensem with
effect from the 1 st day of the following month shall

._i',· **t,** , ,be payable by him on the amount by which the tax

<)l paid falls short Of the tax payable. No interest under

this section shall, however, be payable if the amount
of tax is paid by the aforesaid due date is not less
than ninety percentum of the tax payable."

**CHAPTER-II**
Amendments to the Assam Agticultural Income
Tax Act, 1939.
3. In the Assam Agticultural Income Tax Act, 1939, Assam

Amendment of

hereinafter referred to as the principal Act, for the Act-IX

section 32.

existing section 32, the following shall be of 1939.
substituted, namely :-

"32. Tax and interest to be calculated to the

1[,. ] [nearest ] [multiple ] [of ] [rupees ten. -- In the ]
determination of the amount of Ag.ricultural
Income Tax, interest or a refund payable under
this Act, if the amount is not a multiple of rupees
ten, it shall be rounded off to the nearest multiple
of ten rupees and, while calculating to achieve this
purpose, if the total tax, interest or refund, as the
case may be, contains a part of rupees ten which


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THE ASSAM GAZETTE. EXTRAORDINARY. JUNE 1. 1999 539

is amounting to rupees five or more, it shall be
rounded off to the next higher multiple of rupees ten
and, if such part is less than rupees five it shall be
ignored."
4. In the principal Act, section 35B shall be deleted and

Am~ndment of sections 35C, 35D, 35E, 35F, 350 and 35H shall be
section 35. b d . 1 . 35B 35C 3 ~D
renum ere respective y as sect10ns , , .) ,
35E, 35F and 350.

Insertion of a 5. In the principal Act, after section 350 as
new section renumbered, the following new section 35H shall be
35H. inserted, namely :-

"35H. Interest for deferment of Advance tax.--
Where, in any financial year, the assessee, who
is liable to pay advance tax under section 35 or 35A,
has failed to pay such tax by the prescribed date, he
shall be liable to pay simple interest at the rate of one
and half percent per month with effect from the
immediate next day of the day as prescribed for
payment of advance tax for the respective quarter, on
the unpaid amount by which the tax to be paid for
that quarter falls short, till the date of full payment of
such short fall :

Provided, however, that the provisions of this
section shall apply only upto the end of the financial
year, after which the provision of section 35C as
renumbered, shall apply.

Am~nd~et of 6. In the principal Act, in section 36, in sub-section
section                    - (2), the following proviso shall be inserted, namely:-

"Provided that no order of imposition of penalty
under this section shall be made unless the assessee
has been heard or has been given a reasonable
opportunity of being heard."
Amendment of 7. In the principal Act, in section 39, in sub-section
section 39. (2), in the last line, for the words, "six percent per
annum", the words "twelve percent per annum" shall
be substituted.

Amendment of In the principal Act, section 39 A shall be deleted
section 39A. and section 39B shall be renumbered as section 39A.

M. K. DEKA,
Secretary to the Govt. of Assam,

Legislative Department.

GUW AHA TI - Printed and published by the Dy. Director(P) Directorate of Ptg. & Sty.,
Assam, Guwahati-21(Ex-Gazette) No.143-600-1-6-99.


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