The ASSAM PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS TAXATION (AMENDMENT) ACT, 1952
ASSAM ACT XIII o:r 1952

##### THE ASSAM PROFESSIONS, TRADES, CALLI~GS

AND EMPLOYMENTS TAXATION (AMEND-

MENT) ACT, 1952

(Rec~'ived the asseilt o'fthe Goverlfor on the 8th October 195~)

(Paased by the Assembly)

(Publi'shed in the Asram Gazette, dated 15th October 1952)

_An'_

_Act_ _further_ _to_ _amend the_ _Assam Ptofessions, Trades, Callings_ _and_

_Employmen"ts_ _Taxation Act,_ _1941_

Preamble. WHEREAS it is expedient further to amend the Assam As

Act

Professions, Trades, Callings artd Employments Taxatiori vi~r

1947•

Act, 1947, hereinafter referred to as the "principal Act,"
in the manner hereinafter appearing:-'-

##### It is hereby enacted as follows :-

Short title, 1. (1) This Act may lie called the Assam Professions,
extent and Trad'es, Calliags and Empl6ymenrs Taxation (Amendment)
commence- A t
ment. c • 1952 •

##### (2) It shall have the like extent as the principal Act.
(3) It shall come into force at once.

1 [e ][t'on ]1 [of ] 2. (I) In section 2 of the principal Act, the following

:;.~r cJause shall be inserted as clause _(a)_ and the existing clause _(a)_

to section 2 shall be renumbered as clause _(aa) :-_

of Act VI Assam of "( a ) c assessmg • aut 1 · • · 1onty m a parttcu · 1 ar area ' means

1947. the Superintendent referred to in section 6 exercising jui'is-
diction in that area, " ;            -

Amendment (2) for item (i) of clause _(d)_ the following shall be_ sub-
of clause (d) stituted, namely:-

H~n °~ aec:;f _"(i)_ A 'Government, the head of an office or the dis-

Assam Act bursing officer."

VI of 1947.
Amendi!lent 3. For section 6 of the principal Act, the following
of aection 6 shall be substituted, namely:-

##### ~ of Assam Act

_I_ VI of 1947.

Taxing au- "6. The Commissioner, Assistant Commissioner,

Assam Act

thorities. Superintendents, Inspectors and Sub-Inspectors or any XVII of
other officer appointed under . the Assam Sales Tax Act, 1947.
1941, shall be the Commissioher, Assistant Commi~sioner,

Superintendents, Inspectors and Sub-Inspectors or such
other officer respectively for carrying out the purposes of
this Act, and their pow~;rs ~nd dutfes and r~lation with
one another shall be such as may be prescribed".

Ir:sertion of 4. To sub-section (4) of section 8 of the pr)ncipal

new p~oviso Act, the following proviso shall be added, namely :-
to section 8 np "d d h t b £        - ' . . .
(4) of Assam • rovt .e t a e ()re ma: mg assessmenls, the asses-

Act VI of smg authonty may allow the petson such furtber time as he

1947 think-s fit to make the return or to com-ply with the terms
of the not'ice issued under sub-section (2)".

#### [ Price l anna or ld. ]


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insertion of 5. After section 8 of the principal Act, the following

new secti?ns new sections shall be inserted, namely:-
after section
8ofAslam fr b
Act VI of "SA. I 10r any reason any person has not een

1947. assessed or has been under-assessed for any financial year

the assessing authority may, notwithstanding anything
contained in sub-section (2) of section 7, at any time within
three years of the end of that year, serve on the person
liable to pay the tax, a notice containing all or any of the
requirements which may be included in a notice under sub-
section {2) of section 7 and may proceed to asses:: or re·
assess him and the provisions of this Act shall, so far as
may be, apply accordingly as if the notice were a notice
issued under that sub-section:

Ass easement Provided that the tax shall be charged at the rate at
of Escaped which he would have been charged if the person would not
Tax. have escaped assessment or full assessment, as the case may

be.
Rectification 8B. (I) The authority which made an assessment or
of mistakea. passed an order on appeal or revision in respect thereof,
may, of his own motion, and shall if an application is filed
in this behalf, within three years from the date of such
assessment or order rectify any mistake apparent from the
record of the case :
Provided that no such rectification having adverse
effect upon an assessee shall be made unless the assessee has
been given a reasonable opportunity of being heard ..

(2) Where anv such rectification has the effect of reduc-

ing the assessment, the assessing authority shall order any
refund which may be due to such person.

t3) Where any such rectification has the effect of enhan·

cing the assessment or reducing the refund, the assessing
authority shall serve on the person a notice of demand in
the prescribed form specifying the sum payable, and such
notice of demand shall be deemed to be issued under section
11 and the provisions of this Act shall apply accordingly."

Arend!flent 6. In section 9 of the principal Act-(1) in sub-section
# :f s:n 9 (3J for the words "a return furnished under sub-section
Act VI :C (2)'', the words "no return under sub-section (2) has been
1947, furnished or a return furnished under that sub-section"
shall be substituted.
(2) After sub-section (3) of section 9 of the principal Act,
the following new sub-section shall be inserted, namely :-

"(4) Where any Principal Officer fails to deduct any
tax or after deducting fails to pay it as required by or
under this Act, he shall, without prejudice to any other
consequences he may incur under this Act, be deemed to be
a person in default in respect of the tax not deducted or
paid and all the provisions of section 13 shall apply to him:
Provided that the assessing authority shall not make a
direction under sub-section (2) of -section 13 for the recovery
of any penalty from such person unless it is satisfied that
such person has wilfully failed to deduct and pay the tax.'~


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**3**

~nsdtor( _'l._ After section 9 of the principal Act, the following

o_f new sec- new sections shall be inserted, namely:-
tions after
section 9 of
Assam Act
VI ef 1947.

"Requisition 9A. The assessing authority may require a principal
for deduc-
tion of tax. officer to deduct, from any payment to a person, any tax
or penalty due from him and the principal officer shall
comply with such requisition.

Indemnity. 9B. The principal officer deducting or paying any tax
under the provisions of this Act is hereby indemnified for
such deduction or payment thereof".

Amendment 8. For section 10 of the principal Act, the following
of section 10 h ll b b · d ]
of Assam s a e su shtute , name y :-
Act VI of
**1947.**

Appeal. "10. Any person aggrieved by an order passed by an
assessing authority under this Act may in the prescribed
manner appeal, within thirty days of receipt of such order,
to the Assistant Commissioner :
Provided that the Assistant Commissioner may admit
it after the expiration of thirty days, if he is satisfied that
for reasons beyond the control of the appellant or for any
other sufficient cause it could not be filed within time :
Provided further that no appeal shall lie against an
. order of assessment under sub-section ( 4) of section 8".

Insertion 9. The following new section shall be inserted after

;fo~ew af~; section 10 of the principal Act, namely:-
section 10 of

Aasam **Act**

VI of1947. _,

"Power of lOA. Subject to such rules as may be prescribed and
revision. for reasons **to** be recorded in writing, the Commissioner
may, on an application by a person aggrieved by any order,
filed within ninety days of that order, or of his own motion,
revise any order passed under this Act by any officer subor-
dinate to him :
Provided that no order prejudicial to a person shall be

passed without giving him a reasonable opportunity of
being heard".

Amendment 10. For section 13 of the principal Act, the following
of section 13 shall be substituted, namely :-
of Assam
Act VI of
1947.

Mode of "13. **(1)** Where any tax or other dues payable under

recovery. this Act is not paid on or before the due date the person
shall be deemed to be in default:

Provided that where a person has presented an appeal \
or petition for revision and such appeal or petition for
revision has been admitted, he shall not be deemed, for so


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long as the appeal or petition for revision remains pending,
to be in default in respect of the portion of the dues in
dispute,
(2) Where a person is in default, the assessing au~qority

may, in his discretion direct that, in addition to the amount
due a sum not exceeding that amount shall be recovered
from the defaulter by way of penalty.
(3) Where a person is in default, the assessing authori-
ty shall, unless action has been taken under section 9A,
order that the amount due shall be recoverable as an arrear
of land revenue and shall proceed to realise the amount due
as such."

Amen~ment II. For section 14 of the principal Act, the following

of section 14 shall be substituted namely:-
of Assam Act '

VI of 1947.

Refunds, "14. Any person who has paid any tax or penalty in

excess of the amount due under this Act may, within ninety
days of the service of the order of assessment or that passed
on appeal or revision as the case may be, apply for a
refund and the amount paid in excess shall be refunded

accordingly."

Insertio~ of 12. After section 17 of the principal Act, the following

:ill~/:C:fc: new sections shall be inserted, namely:-
17 of Assam
Act VI of
1947,

"~rosecution, 17A. No suit shall be brought in any civil court to
s u1ts or Glther . . f
proceedings. set as1de or mod1 y any assessment made or order passed

under the provisions of this Act, and no prosecution, suit
or other proceedings shall lie against any officer of the
Government for anything in good faith done or intended
to be done under this Act or the rules made thereunder.
17B. In computing the               - eriod of limitation pres·

cribed for an appeal or a revision, the day on which the
order complained of was made and the time requisite for
obtaining a copy of such order shall be excluded. ''

A. G. P. (Leg.) No.3Ij52-2250-13·3·1953,


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