The ASSAM TAXATION (SETTLEMENT OF DISPUTES) ' ACT, 2000
l~egistered

#### THE ASSAM GAZETTE

###### ~~'1

 EXTRAORDINARY

w~ ~'1'=11 ~ ~~

###### PUBLISHED BY AUTHORITY

~~ I 03 ~9;[ 1", 1 ~, 17 C"l, 2000, 27 ~'it. 1922 (~<:!\")

**_1_** No. 103 Dispur. Wednesday. 17th May. 2000. 27th vaisakha, 1922 (S.E.J

GOVERNMENT OF ASSAM

ORDERS BY THE GOVERNOR .

LEGISLATIVE DEPARTMENT : : LEGISLATIVE BRANCH

**NOTIFICATION**

The 17th May, 2000

No. LGL.152/99/20 .--The      - following Act of the Assam . Legislative

Assembly which received the assent of the Governor is hereby puhlishcd
for general information.


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ASSAM ACT NO. VII OF 2000

(Received the assent of the Governor on 12th May, 2000)

THE ASSAM TAXATION (SETTLEMENT OF DISPUTES)

##### ' ACT, 2000

AN

###### ACT

to provide for expeditious settlement of disputes in respect or arrear

tax, penalty or interest and expeditious payment thereof under the relevant
Acts relating to sales tax, entertainment tax, tax on luxury, tax on
specified land and agricultural income by way or settlement of such
disputes on a one time basis and the matters connected therewith or
incidental thereto.

Whereas it is expedient to provide for settlement of Assam Act No.
cl f'                          -                          - I XII of 199J,
cl1sputcs an [. ] en orcement ot payment ol arrear tax, pena ty central Ac1 74

or interest, as the case may be under the Assam General of 195<>, Assmn
S[. l · ]d es [T· ]ax A ct, 199-i 1 C .J, t 1e ent1 ., a l S· d l · T· es dX A ct. 195'-o, t e h Aet I 'J39. No. Assam VI of
Assam Amusement and Betting Tax Act, 1939. The Al'I No. v or
###### A ssam T ax on L uxunes · ( H ote 1 s an [~ ] cl L d . o g111g H ouses) Aet 1989, No. Ass:tm , . 111 or

Act, 1989, the Assam Taxation (on Luxuries) Act, 1997, 1997. Assam

. S .f .. d L I A 1990 h Al'! No. XII of
t e h A ssam T axation (on pec1 1e anc s) ct, , t e l'190. Assam

Assam Agricultural Income Tax Act. 1939 and other .r\ct No. ix or

cl                                       -                                       -                                       -                                       - Jl).~9 and ..\ssam
repea 1 d c Acts re f[, ]erre to 111 sub-section ( 1) of· Section 74 Act No. x 11 or

of the Assam General Sales Tax Act, 1993. 1 9._?3

' rcspel'tivl'I~'

                                                                                                                                                      -

Be it enacted by the Legislative Assembly of the State of Assam in the

Fifty first Year of the Republic of India as follows :-

Short extent titleand , l. (I) This Act may be called the Assam Taxation
commencement. (Settlement of Disputes) Act, 2000.

(2) It extends to the whole of the State of Assam.

(3) ft shall come into force from the date of its
publication in the Official Gazette.

L>dinitions.

2. (I) 111' this Act, unless the context otherwise requires,                     -

(a) "applicant''. means a dealer, a proprietor. a hotelier,

an owner, a stockist or an assessee as defined in
the relevant Act and includes legal heirs.

successors, assignees or nominees of such
dealer. proprietor~hotelier, owner, stockist or an
assessee ;

(b) "arrear tax, penalty or interest in dispute" means, -


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(i) tax, by whatever name called, including

additional tax, if any payable by an applicant
upon assessment under the relevant act, or

(ii) penalty payable hy an applicant under the

relevant Act, or

(iii) interest payable hy an applicant under the

relevant Act,

which, as the case may be, is in dispute in any

appeal or revision pending before the appellate
authority or revisional authority including the
Assam Board of Revenue, the Gauhati High
Court and the Supreme Court of India on the
31st day of March, 2000 under the relevant
Act;

Explanation :- The amount of arrear tax,
penalty or interest which, though included in
the appeal petition or the revision petition, is
not actually in disputes shall be excluded for
the purpose of calculating the arrear tax,
penalty or interest in dispute.

##### '
# .

(c) "designated authority" means the authority

appointed under section 3 to receive the
application for settlement of dispute and to
dispose of the same ;

(d) "notified authority" means the authority

appointed under section 3 to perform the

functions under sub-section (3) and
sub-section ( 4) of section 8 ;

(e) "prescribed" means prescribed by rules made

under this Act ;

(f) "relevant Act" means any one or more of the

following Acts :-

(i) the Assam General Sales Tax Act, 1993

(Assam Act No. XII of 1993 ).

(ii) the Central Sales Tax Act, 1956 (Central Act

74 of 1956).

(iii) the Assam Amusements and Betting Tax

Act, 1939 (Assam Act No. VI of 1939),


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(iv) the Assam Tax on Luxuries (Hotels a1i6

Lodging Houses) Act, 1989 (Assam Act
No . V of 1989),

(v) the Assam Taxation (on Luxuries) Act. 1997
(Assam Act No. VIIT of 1997),

(vi) the Assam Taxation (on Specified Lands)
Act, 1990 (Assam Act No. XII of 1990),

(vii) the Assam Agricultural Income Tax Act,

1939 (Assam Act No. IX of 1939),

(viii) the repealed Acts as mentioned in
sub-section ( 1) of section 74 of the Assam
General Sales Tax Act, 1993 (Assam Act
No. XII of 1993) and

includes the rules made, or
notifications issued under the Acts referred
to in sub-clauses (i), (ii) , (iii), (iv), (v),
(vi), (vii) and (viii) above.

(2) Unless there is anything repungnant in the subject
or contexts , all expressions used in this Act,
which are not defined in this Act but defined in ;
the relevant Act, or used in the relevant Act. shall
have the same meaning as in the relevant Act.

authority Dcsignall'd and 3. For carrying out the purposes of this Act, the State
notified Government may , by notification published in the Official
authority. Gazette appoint one or more authorities, referred to section

3 of the Assam General Sales Tax Act , 1993 to be the
designated authority and the notified Assam Art
authority and such authorities shall exercise No. x11 or
I 99J.
jurisdiction over such area or areas as the

State Government may specify in the
notification.

scltlcmlEligihil it0 .v nt . for 4. ( 1) Subject to the other provisions of this Act , an

applicant shal·I be eligible to make an application for

settlement or arrear tax, penalty or interest in dispute in
respect of any period for which an assessment has been
made under the relevant Act and an appeal or revision
relating thereto is pending on the 31st March, 2000, before
any appellate authority or revisional authority. or any other
authority as the case may be :

Provided that where an applicant has filed a writ
petition or appeal or reference or revision before the Assam


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Board of Revenue, the Gauhati High Court or the Supreme
Court against any order in respect of the arrear tax, penalty
or interest in dispute, the applicant shall file an application
before such Board, High Court or Supreme Court, as the
case may be. for withdrawing such writ petition. appeal,
reference or revision and after withdrawal of such writ
petition, appeal, reference or revision, as the case may be.
with the leave of the Court, the applicant shall be eligible to
make an application for settlement under this Act by
furnishing proof of such withdrawal.

(2) Notwithstanding anything contained in suh-section
( l ), an applicant shall not be eligible to make an application
for settlement of arrear tax, penalty or interest in dispute in
respect of any period under the relevant Act for which the
appeal or revision has been finally heard by the appellate
authority or the revisional authority, as the case may be.

Explanation :- For the purpose of this suh-section, no

appeal or revision shall be deemed to have been heard only
by reason of any stay order having been passed by any
appellate authority or revisional authority in connection
with such appeal or revision .

###### •

(3) Notwithstanding anything contained in sub-section

(I), an applicant shall not be eligible to make an application
for settlement where prosecution for any offence
punishable under any provision of the relevant Act has
been instituted in respect of any arrear tax. penalty or

interest in dispute.

Explanation :- The prosecution h~ts been instituted implies
that the prosecution is pending before the Court. A mere
show-cause notice shall not debar an applicant from
making an application for settlement under this Act.

Application for 5. (I) An. application for the purpose of Section 4 shall be
settlement. made to the designated authority by an applicant in such

form, and in such manner, as may be prescribed. on or
before the 3 lst day of July, 2000 or by such later date as
the State Government may, by notification in the Official
Gazette; specify frotn time to time:

(2) Separate applications shall he made by an applicant

for different periods under each of the relevant Acts.

(3) The applicant shall send a copy of the application
made under sub-section (I) to the appellate authority or the


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revisional authority before whom the appeal or revision, a.t--
the case may he, is pending, within seven days rrom the
date of making such application before the designated
authority.

Ul'lcrmination 6. _( l)_ The designated authority shall, ordinarily within

of' mnount

pa~-,1hlc h~· the sixty clays from the date or receipt or an application

applicant. referred to in Section 5, verify the correctness or thc

particulars furnished in such an application with reference
to the connected records aYailahle with the assessing
authority, appellate authority or any other authority, as the
case may be.

(2) Where the designated authority is satisfied about the
correctness of the particulars set forth in the application
made by an applicant, he shall determine, by an order in
writing , the amount payable by the applicant for the
purpose of settlement of arrear tax, penalty or interest in
dispute at the rate specified in section 7 :

Provided that while determining the amount payable

by the applicant for the purpose of settlement of arrear tax,
penalty o.r interest in dispute, the designated authority shall
take into account any aniount of arrear tax, penalty or
interest in dispute paid by the applicant before making an

##### •

application under Section 5 and deduct the amount so paid
by him from the amount determined as payable hy the
applicant under this sub-section :

Provided further that the amount payable by an
applicant as determined under this sub-section shall be
rounded off to the nearest rupee and, for this purpose ,
where such amount contains a part of a rupee, then, if such
part is fifty paise or more, it shall be rounded off to a
rupee, and if such part is less than fifty paise , it shall be
ignored.

(3) After the amount payable hy an applicant is
determined under sub-section (2), the designated authority
shall, subject to such conditions and restrictions as may be
prescribed, require the applicant, by a notice in such form
as may be prescribed, to pay the amount so determined
under sub-section (2) within thirty days from the date of
receipt of such notice by the applicant or within such
further time as may be prescribed.

(4) The applicant shall pay in one instalment, the sum

determined by the designated authority as per the terms of
the notice and intimate the fact of such payment to the


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designated authority within fifteen days of making such
payment together with a copy or duly receipted challan
showing. payment of the amount specified in the not ice
issued under sub-section (3 l.

(5) The al1lount required LO be paid in terms or the
notice issued under sub-section {3) shall be paid in such
manner as is specified in the relevant Act or the rules
framed thereunder.

Rate applicahll' 7. (I) The amount payable by an applicant for .settlement
in determining

the amount uf dispute under this Act shall he,

pa~" ' h I c.

(a) where the dispute relates to any arrear lax. at the

rate of fifty percentum of the arrear tax in
dispute. or

(b) where the dispute relates to any arrear interest. at

the rate of twenty five percentum of the arrear
interest in dispute.

(2) The arrear penalty in dispute. if any , shall he
waived.

Sl'ltlcmcnt of 8. (I) The designated authority. on being satisfied about

clbputc issue of and t·crtifi- the payment of the amount which the applicant is required
**l'att.•** **of** to pay by virtue or the notice under sub-section (3) or
sdt ll'llll' llt. section 6. shall settle the dispute in respect of which an

application has been made under sub-section (I) of section
5 and issue a certificate of settlement for such dispute in
such form as may be prescribed, lo the applicant,
ordinarily within thirty days or receipt or the copy or duly

receipted challan in support of payment made by the
applicant and thereupon, such applicant shall be discharged
from his liability to make payment of the balance amount
of such arrear tax, penalty or interest in dispute :

Provided that where no paymcnf is required to he
made by an app I ican t by reason of an adj us tme 11 l as

referred to in the first proviso to sub-section (2) or section
6 and no notice is issued lo him under sub-section 3. or
section 6 the designated authority shall settle the dispute
and issue a certificate for such dispute to such applicant :

Provided further that a certificate or settlement shall
be issued hy the designated authority separately in respect

of every application made under section 5.

(2) The designated authority. for reasons to be recorded
in writing. may refuse to settle a dispute :


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Provided that no order refusing to settle a dispute--

shall be passed without allowing the applicant a reasonable
opportunity or being heard.

###### Ci) The dc-.,ignatcd authority may at any time within

ninety day'> rrom the date or issue of the certificate under

sub-section (I), rectify any error apparent on the race or
the record:

Provided that no such rectification adversely affecting

the applicant shall be passed without allowing the applicant
a reasonable opportunity of being heard.

(4) (a) the notified authority within ninety days or the

order passed by the designated authority may, either or his
own motion or on an application by the applicant, call for
and examine the records or any proceeding under this Act
and may pass such order thereon as it deems fit :

Provided that no such order shall be passed without
allowing a reasonable opportunity or being heard to the
applicant as well as to the designated authority.

(b) The order passed by the notified authority under
this sub-section shall be final and binding on the
designated authority as well as on the applicant.

Bar on 9. Subject to the provisions of sub-section (_',) and
**re-opening** **ol'** sub-section _(4)_ of section 8. a certificate or settlement

'ettled cas<·s.

issued under sub-section (I) of section 8 shall he

conclusive as to the dispute to which it relates. and no
matter covered by such certificate or settlement shall he
rc -opended in any proceeding or appeal or revision, or any

other proceeding. under the relevant Act.

\\' ithdrawal ol' I 0. Notwithstanding anything to the contrary contained in
appeal and
**rt·,. is ion.** any provi-.,ion in the relevant Act. the appeal or rcvi-.,ion for

any period pending before tl1e appellate authority or the
rcvisional authority. as the case may be. other than the
Assam Board or Revenue. the Gauhati High Court and the
Supreme Court. in respect of \Vhich a ccrtific1tc or
settlement is issued under sub-section (I) or section 8,
shall be deemed to ha ve been withdrawn by the aprlic~mt

from the date or making or the application by the applicant
under sub-section (I) or section).

Appl'ilall" 11. No appellate authority or rcvisional authority other         -
authoritv and
**rt' vis i c1** **ii a I** than the Assam Board or Revenue, the Gauhati High Court

**authorit p ro<'Cl"d**                 - \' in not **to** and the Supreme Court shall proceed to decide any appeal

**certain** ca~t·~. or revision under the relevant Act relating to any period in


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THE ASSAM GAZETTE, EXTRAORDINARY, MAY 17, 2000 305

respect or which an application has been made by an
applicant under section 5 :

Provided that such authority shall proceed to decide                -

such appeal or revision for such period in accordance with
the provisions of the relevant Act, if a certificate of
settlement referred to in sub-section ( 1) of section 8 is
refused to the applicant by an order passed by the
designated authority in writing under sub-section (2) of
section s ·or by the notified authority under sub-section (4)
of section 8.

!{evocation of 12. _( 1)_ Notwithstanding anything contained in Section 9 or
l' crlific:1tc of section I 0, where it appears to the designated authority that
settlement.

an applicant has obtained the benefit of settlement under
this Act by suppressing any material information or
particulars or by furnishing any incorrect or false _•! 1_
information or particulars, such designated authority may,
for reasons to be recorded in writing and after giving the
applicant a reasonable opportunity or being heard, revoke
the certificate of settlement issued under sub-section (I) of
section 8.

(2) If a certificate of settlement is revoked under
sub-section (I), the appeal or revision, as the case may be,

.,_ . under the relevant Act. covered by s(1ch certificate or

settlement, shall, not\vithstanding the provisions of
section 9 or section I 0 stand revived or reinstated
immediately upon su(:h revocation, and such appeal or
revision shall be decided in accordance with the provisions
of the relevant Act, as if no settlement of the arrear tax.
penalty or interest in dispute in such appeal or revision has
ever bee1i made under this Act :

Provided that this sub-section shall not apply in
respect of any case already withdrawn under the proviso to
sub-section (I) of section 4 with the leave of the Assam
Board of Revenue or the Gauhati High Court or the
Supreme Court, as the case may be.

Information lo 13. The designated authority shall keep the assessing

he sent lo the authority, the appellate authority or the revisional
authorities
under the authority. who, for the time being. has jurisdiction over
relevant Act. the applicant under the relevant Act, informed, inter alia. of

the fact of -

(a) making of an application by an applicant under
section 5.


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(b) passing of any order by the designated authorit                  - .

under section 8. and

(c) revocation of any certificate of settlement under ·

section 12,

in such form and manner, and within such time, as may be
prescribed.

No refund of 14. Any amount paid hy an applicant under section 6 shall
amount paid
under the Act. not he refundable under any circumstances :

Provided that in the case of rcvoc'ation of a settlement
in accordance with section 12 , the amount paid by the

applicant' under section 6 shall be treated to have been paid
under the relevant Act for the period for which the
certificate of settlement has been revoked.

Power of the 15. The State Government may, hy notification published
State c;o\'crn·
mcnt lo make in the Official Gazette, make rules. with prospective or
rules. retrospective effect, for carrying out the purposes ofthis

Act, and such rules may provide for all or any of the
niatters which, under any provision of this Act, is required
to be prescribed or to be provided for by rules.

l'owcr to 16. If any difficulty arises in giving effect to any of the
remove
difficulties . provisions of this Act , the State Government may, by

order, not inconsistent with the provisions of this Act ,
remove the difficulty.

M. K. DEKA,

Secretary to the Govt. of Assam.
Legislative Department.

CI U WAHATI- Primed & Published hy the Dy . Director (P). Dirwtorate of Ptg. & Sty ..

Assam . Guwahati (l:x-Ga1cttc) No. 205-500-900-17-5-2000.

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