The Assam Taxation (on specified Lands) (Amendment) Act, 2009
###### Registered No. 768/97

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## THE ASSAM GAZETTE

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##### EXTRAORDINARY

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###### PUBLISHED BY THE AUTHORITY

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'1"~ 51 ffl~, ~' 12 C~,'.¥414'1, 2009, 23 ~' 1930 (~)

###### No. 51 Dispur, Thursday, 12th February, 2009, 23rd Magha, 1930 (S.E.)

 GOVERNMENT OF ASSAM

 ORDERS BY THE GOVERNOR

 LEGISLATIVE DEPARTMENT:: LEGISLATIVE BRANCH

 NOTIFICATION

 The 12th February, 2009

 No.LGL.42/2004/83:·· The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information.

 ASSAM ACT NO. IV OF 2009

 (Received the assent of Governor on 9th February 2009)

 THE ASSAM TAXATION (ON SPECIFIED LANDS)
 (AMENDMENT) ACT, 2009


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###### AN

 ACT

further to amend the Assam Taxation (On Specified Lands) Act, 1990.

Preamble. Wl.iereas it is expedient further to amend the Assam Taxation (On Assam

Act XII

Specified Lands) Act, l 990, hereinafter referred to as the principal Act, in of 1990
the manner hereinafter appearing;

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

Short title,

1. (1) This Act may be called the Assam Taxation (On Specified Lands)

extent and

(Amendment) Act, 2009.

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

(3) It shall come into force at once.

Amendment 2. In the principal Act, in section 3, sub-sections (2) and (3) shall be omitted.
of section 3.
Amendment

3. In the principal Act, in section 5, in clause(~), sub-clause (i) shall be omitted.

of section 5.

.                                        -

Insertion of 4. In the principal Act, after section 6, the following shall be inserted as section
new section 6A, namely:-
6A.

"Deduction of 6A.Every person engaged in the manufacture of tea and responsible for
tax at source making any payment or discharging any liability on account of any

amount purported to be the full or part payment of sale.· price or
consideration for purchase of green tea leaf sh'!ll, at the time of credit to
the account of or payment to the seller of such amount in cash, by cheque,
by adjustment or in any manner, whatsoever, deduct tax calculated at the
rate of 20 paise per kilogram and deposit the same in the State Exchequer
in such manner as may be prescribed."

Insertion of

5. In the principal Act, af-ter section 6A so inserted, the following shall be

new section

inserted as section 6B, namely:-

68.

"Tax deducted at 6B.(1) Every purchaser of green tea leaves who is liable to deduct and deposit
source number to tax as per provision of section 6A of the Act shall obtain a tax
be obtained by deduction number from such authority and in such manner as may be ·
the Purchaser of prescribed. The number shall be quoted in such documents, statements
Green Tea

and returns as ·may be prescribed.

Leaves

(2) The person making any deduction of tax under section 6A and paying
it into Government account shall issue to the payee a certificate of tax
deduction and payment in such form and manner and within such time
as may be prescribed.

(3) Any deduction made in accordance with the provision of section 6A
and credited into Government Account shall be treated as payment of
tax on behalf of the owner from whose bills and invoices, the
deduction has been made and credit shall be given to him for the
amount so deducted on the production of the certificate prescribed in
this regard, towards the amount of tax finally assessed or determined
as being payable by the concerned owner in the assessment for the
relevant year."


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Insertion of 6. In the principal Act, after section 8, the following shall be inserted as section
new section 8A, namely:-
8A.

"Submission of 8A.Every purchaser of green tea leaves who is liable to deduct and deposit tax
return and as per provision of section 6A shall file a return showing the amount of tax
statement of deducted and deposited by him on whose behalf, in such form, for such
deduction of

period, by such date and to such authority as may be prescribed."

tax.

Insertion of 7. In the principal Act, after section 12A, the following shall be inserted as
new section section I 2B and 12C, namely;---
128 and 12C.

"lnte.rest for 12B. If any purchase of green tea leaves fails to make the deduction or after
non-deduction deducting fails to deposit the amotmt so deducted, he shall be liable to pay
and non- simple interest at the rate of one and half percent per month on the amount
deposit of

deductible under section 6A but not so deducted and, if deducted but not

deducted tax;

deposited, from the date on which such amount was deductible to the date
on which such amount is actu~ily deposited into the Government account.

Penalty for 12C. If a purchaser of green tea leaves being liable to deduct tax and pay the
non-deduction same to the credit of the State Government under section 6A, fails to
and non-

deduct the tax or fails to deposit after deduction or fails to furnish, without

deposit of
deducted tax. reasonable cause, any return or statement as required under section 8A in

the prescribed manner and within the prescribed time, the authority
prescribed to assess tax under the Act, may, after giving such purchaser of
green tea leaf a reasonable opportunity of being heard, by an order in
writing setting forth such particulars as may be specified, direct that he

shal I pay, in addition to any tax, an amount of penalty not exceeding the
amount not deducted and paid or not paid after deduction."

Insertion of

8. In the principal· Act, after section 13 , the following shall be inserted as section

new section

13A, namely:-

13A.

"Punishment 13A. If a purchaser of green tea leaves, who is liable to deduct tax under
for failure to section 6A, fails to do so, or after making deduc!ion fails to deposit the
deduct and

same within the time stipulated, shall on conviction before a

deposit tax
deducted at Magistrate and -in addition to any tax or penalty or both that may be
source. due from him, be puni shable with imprisonment of either description

for a term which may extend to one year:

Provided that no Court shall take cognizance of offence punishable
under this section except with the previous sanction of the prescribed

authority. "

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

GUW AHA TI - Printed and published by the Dy. Director (P&S) Dir~ctorate of Ptg. and Sty., Assam Guwahati-21
(Ex-Gazette) No. 101-500+600-12--2009.


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