The Assam Tax on Luxuries (Hotels, Lodging Houses and Hospitals) (Amendment) Act, 2012
###### Registered No. 768/97
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##### THE ASSAM GAZETTE

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 EXTRAORDINARY
 trl(! ~W" 1fR1" !l+t~I\!>

 PUBLISHED BY THE AUTHORITY

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###### ~ 229 ~~. ~. !>~OT', 2012, 29<f'~'f, 1934 (-t<1>)
 No. 229 Disp~~· ~~turday, 19th May, 2012, 29th Baisakha, 1934 (S.E.)

 GOVERNMENT OF ASSAM ·

 ORDERSBYTHEGOVERNOR

 LEGISLATIVE DEPARTMENT : : : LEGISLATIVE BRANCH

 NOTIFICATION

 The 19th May, ~012

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###### No. LGL 7212004/42.- The following Act of the Assam Legislative Assembly which received the assent of the Governor is mm;by published for general information.· . · .

 ASSAM ACT NO. XI OF 2012

 (Received the assent of the Governor on 14th May, 2012)

 THE ASSAM TAX ON LUXURIES (HOTELS, LODGING HOUSES
 AND HOSPITALS) (AMENDMENT) ACT, 2012

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###### 2034 THE ASSAM GAZETTE, EXTRA ORDINARY, MAY 19, r- 2 ----

 AN '
 ACT

further to amend the Assam Tax On Luxuries (Hotels, Lodging I-louses

and r fospitals) Act, 1989.

l'rcamhlc. \Vhcreas it is CXfJL'dienl further lo amend the Assam Tax on Assam

Luxuries (Hotels, Lodging House8 nnd Hospitals) Act, 1989, hcn' inaikr ActV of
referred to as the principal Act, in the manner hereinafter appearing: 1989

It is hereby enacted in the Sixty-third Year of the Republic or lndia

as t\.i!lows:-

Short title, extent and' I . (!) This Act may be: called the Assam Tax on Luxuries (Hotels,
**rommenccmcl1t** [ .odging I-louses and Hospitals) (Amendment) Act, 2012.

###### t2) 1t shall have the like extent as the principal Act.

(3) lt shall come i·nto force at once.

Insertion ol' new 2. In the principal A\:t, ufter Sl'Clion 4, a new section 4;\ shall b..: inscrtcd,

section 4A. namely:-

"F.xcmption. 4 •\ The State Govc,rrunent, if considers it necessary in tht.: public inllTcst

so lo do. ma} by notification in the Official Gazette. -;ubjcct lO such
conditions and restrictions as il mriy impose. exempt any pcrsc>n ur
hotelier or proprietor or class of persons or hotdil:rs or proprie1ors.
fully or partial!¥ froin payment of tax under this Act and the ~tat<:
Government may iilso grnnt such exemption retrospectivdy :

Provided thal lhe State Government may withdraw an:

such exe"mptiori at any time, as it may think fit and proper :

Provided further that the luxury provided by :my person

or hotelier or proprietor or class of persons OJ hoteliers or proprietors

###### for profit making and commercial purpose shall not be applicable for
exemption from payment of tax under this Act.

Explanation:. For the purpose of this section, the lu:-.ury provided for ..
the activities aimed at preserving the cultural, literary aspect or
activities causing spiritual, social harmony or activities in aid or
victims of wars/natural disasters and the like shall be regarded as
activities done in public interest."

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 MOHD. ABDUL HAQUE
 Secretary to the Govt. of Assam, Legislative Department, Dispur.

Guwahati :- Printed and Pub fished by the Dy. Director (P & S), Directorate of Ptg. & Sty. Assam, Guwahati-21.
Ex. Gaz.ctte No. 457-300 + 600 - 19- 5 - 2012.

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