The Assam Professions, Trades, Callings and Employments Taxation (Amendment) Act, 1971
103

ASSAM ACT XVII OF 197i

THE ASSAM PROFESSIONS, TRADES, CA.LUNGS AND

EMPLOYMENT.:l TAXATION (AMENDMENT) AC r, 1971

(As passed by the Assembly)

(R~ceived the assent of the Governor ll)l:l the 28th June, 1971)

[Publishecl in the _Assam_ _Ga_ _;;,ette_ Extraordinary, dated the 2nd July 1971]

An
#### Act

_further_ _to_ _ameni_ _the_ _Arsam Professions_ _Trades, Callings_ _and_ _Employments_
_Taxation Act, 1947._

Preamble. Whereas it is expedient further to amend the Assam An

A~sarn Profossions, frades, Callings and Employments VI of 1947
Taxation Act, 1947, hereinafter called the principal
Act. in the manner herein after appearing ;

It is hereby enacted in the Twetit )'·Second year
of the Republic of India as follows-

Short titi'!, . 1.(1) Thi! Act _may be called the Assam Prorr.s-

cxtent and s10ns, Trades, Callings and Employments T axat1on

cornmence- (Amendment) Act, 1971.
ment.

(2) It shall ha~e the like extent as the principal
Act.

(3) It shall come in to fqrce on such date as

the State Government may, by notification in the
official Gazette, appoint.

2. In section 2 of the principal Act:                   -

Amendment

of Section 2
of Assam

Act VI of ( l) after clause (aa), the following shall be
!947. inserted as clause (a aa), namely:--

"(aaa)" assessee "means a person by whom tax .

i~ payable under the provisions of this Act."

(2) for clause ~c), the followin~ shall be subs-

tituted, namely :-

"(c)" previous year "means the twelve months

ending on the 31st of March nt>xt pr~ceding
the year for which assessment is to be made
or if the accounts of the assessee have heed


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104

made up _w_ a date witnin the said twelve
months in respect of a year ending on any
date other than the said 31st day of March,
or if the accounts of an assessee are made
up to a date ending on the last date of
Bengali or Ramnavami year beyond the said
31st day of ~arch then at the option of the

assessee the year ending on the day to which

his accounts have been so made up:

Provided that if this option has once been exer-

cised by the assessee, it shall not again be
exercised except with the consent of the
Commissioner or such other officer as mav be
authorised by him in this behalf, and upon
l'Jch conditions :is the Commissioner or such ...
other officer may think fit."

Amendment 3, For srction I 0 of the principal Act, the
of section following shall be substituted, namely:-
10 of Assam

Act VI of
1947.
"10.(1) Any assessee objecting to an order passed

under this Act by any officer other than

fhe Commissioner or the Assistant Com-

misc;ioner mentioned in section 6 of this
Act, may, within thirty days from the
date of service of such order appeal to

the Assistant Commissioner against such

order in the mann~r prescribed :

Provided that no appeal a-;ainst an order of
assessment or penalty shall be entertained by
the As8istant Commissioner unless he is satisfied
that the amount of tax assessed or penalty
levied, if not otherwis'.! directed by him, has

been paid:

Pmvided further that the Assistant Commissioner

before whom the appeal is filed may admit it
after the expiration of thirty days, if he is
satisfied that for reasons beyond the control of
the appellant of or for any other sufficient
cause it could not be filed within time.

_( 2)_ Every appeal under sub-section ( 1) shall be

preH·nted in the prescribed form and shall

### te verified in the prescribed manner.


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105

(3) The Assistant Commi~sioner shall fix a day

and place for hearing of the appeal, a_nd

may from time to time adjourn the hearmg
and make or cause to be made, such
further enquiry as may be deemed

necessary.

(4) In disposing of the appeal under sub·section

( 1) against an order of assessment or
penalty, the Assistant Commissioner may-

(a) confirm, reduce, enhance or annul the

assessment, or

(b) set aside the assessment and direct a fresh

a~sessment after such inquiry as may be
ordered ; or

(c) confirm, reduce or annul the order of

penalty."

Amendment 4. For section lOA of the principal Act, the

lOA of of section Auam followinO" 0 shall be substituted, namely:-

Act VI of

1947.

"lOA 1:1) The Commi>sioner may call for and

examine the record of any proceedin~

under the Act, and if he considers that
any order passed therein by an y officer
ether than himself, is erroneous in so
fa r as it is prejudicial to the interest of
revenue, he may, after giving the as3essee
an opportunity of being heard and

alter making or causing to be made such
enquiry as he deems necessary, pass such
orders thereon as the circumstances of

the case justify, including an order

enhancing or modifying the assessment,
or cancelling the a5sessment and direct·
ing a .. fresh a~sessment.

(2) In the case of any order other than an
order to which sub-section ( l) applies,

passed under this Act. by any officer other
than himself, the Commia;ioner may of
his own motion, and in the case of an

order passed under section IO, also,
subject to such rules as may be prescri-
bed, on a petition by an assessee for
revision, call for the record of any pro-
ceeding under this Act in which any such
order has been passed and may make
such enquiry or cause such enquiry

to be made~ and subject to the provision~


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106

of this Act, may pass such order thereon                    -
not being an order prejudicial to the

assessees, as he thinks fit:

Provided _that the Commissioner may dispense

with the enquiry required to be made under
this sub-section, if he, for reasons to be recor-
ded, considers such enquiry to _b t>_ unnecessary.
(3) In the case of a petition for revi~i o n u·:cl .. r

sub-section (2) by an assessee, the petitior.
shall be made within ninety days fron:;

the date on which the order in question

was communicated to him or the date
on which he otherwise comes to know of
it, whichever is earlier:

Provided that the Commissioner before whom the
petition is filed may admit it after the expira-
tion of the period of ninety days il he is satisfied
that for reasons beyond the control of the

petitioner or for any other s11fficie nt cause, it

could not be filed within time.

**Esplanation :-An** order by the Commissioner

declining to interfere shall, for the purpose of this
section, be deemed not to be an order prejudicial to
the assessee."

Amenament 5. In section 13 of the principal Act, the proviso

of section to sub-section { 1) shall be deleted.

13 of Assam
Act VI of
I 947.

EXPLANATORY NOTES

Clause 2 is intended to relieve the assessees who

Clause 2.

observe for the purpose of accoun ting any year other
than the financial )·ear of the hardship of having to
prepare their accounts of profits or loss for the pur-
pose of the Act, financial year-wise. The proposed
chan(\es will not in any way ·affect revenues.

Ut1der the existing provisions of the law, petitions

Clauses 3

and 4. for revision can be filed against all orders whether

passed on appeal or otherwise with the result that
innumer able petitions for revision are filed before the
Commissioner in order to circumvent the process of
appeal nnd to delay pa) ment of due taxes, thus
restricting the opportunity for the important func-
tionary to ensure adequate supervisio11 of the work of
his subordi nates.

Clause 3 is intrnded to make all orders appealable
and clause 4 is intended to restrict petitions for
revision;

Clau:e 5.

The change proposed in this clause is consequential

to the change sought to be brought about by clause 3.


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