The Assam Professions, Trades Callings and Employments Taxation (Amendment) Act, 2009
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###### Registered No. 768/97

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## THE ASSAM GAZETTE

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###### ~-er

#### EXTRAORDINARY

###### m~ ~~ ~ ~<rlFl\9
 PUBLISHED BY THE AUTHORITY

"l"~ 41 fi11ri~, "1Pl41<i!l, 7 C~3l-'4141, 2009, 18 ~. 1930 (~)

###### No. 41 Dispur, Saturday, 7th February, 2009, 187h l\:fagha, 1930 (S.E.)

1· GOVERNMENT OF ASSAM

###### ORDERS BY THE GOVERNOR
 "
 LEGISLATIVE DEPARTMENT:: LEGISLATIVE BRANCH

.. c. NOTIFICATIQN

###### The 7th February, 2009

 No.LGL.55/20h?J30:-- The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information.

 A'SSAM ACT NO. III OF 2009

 (Received the assent of Governor on 6th February 2009)

 THE ASSAM.PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS
. .

# - TAXATION (AMENDMENT) ACT, 2009


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###### 252 THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009

 AN

 ACT.

further to amend the Assam _ Professions, T~ades, Callings and
Employments Taxation Act, 1947.· · ·

Preamble. . Whereas it is expedient further to amend the Assam Professions, Assam

Trades, ' Callings and Employments Taxation Act, 1947, hereinafter Act VI
referred to as the principal Act, in the manner hereinafter appearing; or

1947.

It is hereby enacted in the ~ixtieth Year of the Republic of India as
follows:- _,                        -

Short title, 1 . ( 1) This Act may be called the Assam Professions, Trades, Callings and
extent and Employtnents Taxation (Amendment) '.Act, 2009.             -
commence-
ment.

(2)It shaU hav-e the. like extent as the principal Act.

(3) It shall come into force at once.                            - · r

Amendment of 2. In the principal Act, in section 2, in clause (f), -
section 2.

(a) for the word «Explanation", the word and figure

"Explanation I" shall be substituted;

(b) after the first Explanation, following new Explanation shall
be inserted, namely:~

"Explanation II.- Every branch of a coinpany, a firm, a
corporatfon, a corporate body, a society, a club or other
association of persons shall be deemed to be a separate
person."

Amendment of 3. In the principal Act, in seCtion 8A, for the words, "three years",
section SA. appearing between the words, "at any time withitr' and "o(the end of

that year;', the words. "five ydars" shall be substituted.                           -

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Amendment of 4. In the principal Act, in section 12B,for the words, "not exceeding
section 128. hundred percentum", appearing between the words, "impose upon him

a penalty" and "of the:. amount of tax due,", the words, "of minimum
fifty percenturn subject to a maximum· of two hundred percenturn"
shall be substituted.

_f•f I_
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###### S. M. BUZAR BARUAH, .

Joint Secretary to the Government of Assam,

Legislative· Department.

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

(Ex-Gaz.ette) No.81-500-600-7-2-2009.


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