The Assam Taxation (Liquidation of Arrear Dues) Act, 2005
###### Register•ed No. - 768/97

## THE ASSAl\tl GAZE'fTE

###### \Sf '>1 t S!fR'T

### EXTRAORDINARY

###### m~ qs4qi<1111ijRf fl<filfiit~

 PUBLISHED BY AUTHORITY

~~ 136 ~~, ~WfG'MM, 19 ~, 2005, 29 5'~, 1927 ("~)

###### No. 136. Dispur, Tuesday, 19t}iApril, 2005, 29tn Chaitra, 1927 (S.E.)

 GOVERNMENT OF ASSAM

 ORDERS BY THE GOVERNOR

 LEGISLATIVE DEPARTMENT :: : LEGISLATIVE BRANCH

 !'lOTIFICATION

 The 19th April, 2005

 No. LGL.36/2005/16.--The following Act ofthe Assam Legislative
 Assembly which received the: assent of the Governor is hereby published for general information.


-----

###### 942 THE ASSAM GAZETTE. EXTRAORDINARY, APRIL 19, "2005

A. SSA~1 ACT NO. XI OF 2005

###### (Received the assent of the Governor on 18th April, 2005)

 THE ASSAM TAXATION (LIQUIDATION: OF ARREAR DUES) ACT, 2005
 AN ACT

t0 provide for liquidation of long outstanding dues of arrear tax,

penalty and interest under a few Acts.

Preamble. Whereas it has become expe.dient to provide

for liquidation of long outstanding dues relating to

ta.'!.: ~ **penalty and** L~terest, as **the ~se or** ~.15es !:JS m~y

be, under the Assam General Sales Tax Act, 1993, Assam Act No.
Central Sales Tax Act, 1956, the                      - Assam XII or 1993,

C~ntral Act 74 of

Ao<:::sements and Betting Tax Act, 1939, the Assam .

1956, Assam Act

Taxation (Hotel and Lodgitig Houses) Act, 1989, No. VI of 1939,
the A~am Taxation (On Specified L:inds) Act, Assam Act No. V
1990, the Assam Agricultural Income Tax Act, of 1989, Assam
1939, the Assam Taxation (On Luxuries) Act, 1997 AL'l: Nit. XU of

1990, Assam Act

and tht"'. repealea sales tax Acts as referred. to in sub--

No. JX of 1939,

section (1) of section 74 of the Assam General Sales Assam Act No.

Tax Ae,-t, 1993 py offering one time incentive in th•, VIU of 1997, and
form of waiver of the balance portion of qualifying Asum Act No.
arrear dues remaining after payment of the XU of j993,
prescribed percentage of the total dues within the
stipulated datelin~;

It is hereby enacted in the Fifty-sixth Year of the Republic of India
as follows :-

Soort ti~I~ , **L (i)** **This** **Act may be ca:led fut** **Assa.u'Tn;ahon (Liqui#cn cf** .~'\rre~ Du~)
extent :and

Act, 2005. .

commence-
ment. ·

(2) It extends to the whole of Assam.

(3) It shall come into fo~ at once and shz11 remain in force till 31•[1 ] July,

2005 or by such later date as the State Government may, by notification in
the Official Gazette, specify from time to time.

Definitions. 2. (1) In this Act, unless the context otherwise requires,-

(a)"Applicant" means a dealer, a proprie>;or, a hotelier, an ow11er or an
assessee as defined in the relevant Act and includes legal heirs,
successors, assignees or nominees of r,uch dealer, proprietor, hotelier,
owner or an assessee;

(b) "Long outstanding dues of arrear tax, penalty and interest" means unpaid
amounts as on the date of coming into force of this Act on account of
tax, interest and penalty by an applicant as per ~tatutory orders under any
provision of the relevant Acts passed en or before 31st March, 1999 or
by such later date as the State Government may, by notification in the
Offkial Gazette, specify from time to time and also includes further
calculable interest on the involved principal amounts upto the date of
application within the meaning of section 5 of this Act;

(c) "prescribed" means prescribed by rules made thereunder;


-----

5 .

(d) "Relevant Acts" means any one or more of the following Acts, namely:-

(i) the Assam General Sales Tax Act, 1993, (Assam Act No.
XII of 1993);
(ii) the Central Sales Tax Act, 1956. (Centra! Act 74of1956);

(iii) foe Assam Amusements and Betting Tax Act, 1939,
(Assam Act No. VI of 1939); ,

(iv) the Assam Tax onLuxw:ies (Hotels ancl Lodging Houses)
Act, 1989, (Assam Act No. V of 1989;);

(v) foe Assam Taxation (On Luxmies) Act, 1997 (Assam Act
No. VI11of1997);

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

(vii) the Assam Agricultural hlcome Tax Act., 1939, (Assam Act
No. IX of 1939);

###### • ../

(viii) the repealed Acts as mentioned in sub-section (l} of
Section 74 of the Assam General Sales Tax Act, 1993,

###### .. (Assam Act No. Xll of 1993 ) .

{2) Unless there is ·anything repugnant in th~ subject or contexts, all

expressions used in this Act, which are not defined in this Act but defined
in the reievant Acts, or used in the relevant Acts, shaH have the meanings
respectively ii.ssigned to them in the relevant Acts.

Designated 3. The Senior Superintendents of Taxes or the Superinti:ndents of Taxes or the
Authority. Agricultural Inoomc Tax Officers exercising jurisdiction over an applicant at

the commencement of this Act shall be the Designated Authority for the
purpose of receiving and disposing an application 1ulder section 5 of the Act.

Eligibility 4. Subject to other provisi~ns of this Act, an applicant shall be eligible to make
conditions. an application unde-.r this Act for all bis outstandin!; du<'..s in respect of amounts

assessed or levied against him on or before 31. 03 .1999 but not lying in dispute
before any statutory fon1n1 or the Gauhati High Court or the Supreme Court of
India as on the date of application under the Act.

Application _5._ ( 1) An application for the putpose of section 4 of the Act shall be made to the
for waiver.

respective Designated Authority by an application in the prescribed form
and manner alongwith the receipted copy of the desighated bank challan
for the payable amount according to the prescribed formula and by the
prescribed dateline in the Schedule attached to the Act;

(2) A separate application shall be made by an applicant for the applicable .

different assessment periods as well as the applicable diflerent relevant
Acts.

Procedure 6. (l) The Designated Authority shall, ordinarily within thirty days from the date

for of receipt of an application i-eferred to in section 4 of the Act, verity the
**app!k..ation.** correctness of the particulars furnished in such application.

(2) Where the Designated Autbotity is satisfied a.bout 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 as
well as the amount entitled for waiver for the conccmed assessment period
under the applicable relevant Acts according to the formula specified in
the Schedule attached to this Act.


-----

Provided that while detemi..ining the amount payable by the

applicant as detennined under this sub-sec1jon shall be roun~ed off to the
nearest rupee and .for this purpose, where such amount contams a part of a
rupee, then, if such part is fifty paise or more, ii shall be rounded off to a
rupee, and if mch part is less than fifty paise, it shall be ignored.

(3) An applicant shall deposit the balance payable amount, if any, pw·suant to

the detenninati.on completed by the Designated f\uthority upon his
application made under this Act

( 4) In case the .long ou18tanding dues of arrear tax, penalty a.id interest is

under recovery or bakijai proceeding at the hand of an authority other than

                    - the Designated Authority, the latter shall irmnediately notify such other
authority abcut the status of the arrear cettific.ate initiafly sent by him after

receipt of a valid application within the meaning of section 3 of the Act
and shall withdrnw the same as soon as proceedingi:: under suh-scction (2)
of this sectio·o are finalised and the payable amount thereon is deposited in
full by an applicant.

           - efusal In 7. The Designated Authority, for reasons to be recorded in wtiting, may refuse to

certain entertain an application made under section 5 of the Act with the prior
i:asa.

approval of the Zonal Deputy Commissioner of1'axes:

Provided tha>: no order in this regard shall be passed without allowing the
applicant a reasonable opportunity of being heard.

Settlement 8. Consequent upo11 determination of the amount under section 6 and payment in
of arrear

full of such detemiined amount. ap applicant shall stand discharged from any

dues.

further liability in respect of the involved due3 subject to other applicable
provisions of the Act.

Rectification 9. The Designated Authority may, at any time within ninety days from the date

of the order of any order passed by him under this Act, 1·ectify any arithmetical mistake or
or settlement. other mistake of .oi factual nature apparent from the record of the case: ·

Provided that no such rectification adversely affecting the applicant sh.al!

be passed without allowing him a reasonable opportlmity of being heard.

Revocation

10. (1) Where it appear8 to the Designated Authority that J.1n applicant has

of order of

settlement. obtained the ·benefit of waiver under this Act by suppressing any material

information or particulars or by fumishi.ng any incorrect or false
information ( >f particulars, such assessing authority may, for reasons to be
recorded in VITiting and after giving the applicant a reasonable opportunity
of being heard, revoke any order passed under sub-section (2) of section 6.

(2) After availing the benefit under the Act, if the .matter is subsequently
agitated before any statutory forum as provided under the relevant Acts or
any court oflaw, then the benefits conferred by this Act shall be treated as
###### withdrawn. ·

No refund
of amount 11. Any amount paid by an applicant within the meaning of any provision under
paid under this Act shall not be refundable wider any subsequent circumstances:
the Act.

Provided that _in_ the case of revocation of ·an order passed under sub-

section (1) of section 10, the 'amounts paid by the applicant under various
provisions of this Act shall be deemed as payment madii under the concerned
relevant Acts for the applicable period.

Manner of 12. The amowits payable under the provision of this Act shall be paid in the same
payment.

manner as is specified in the relevant Actli or the rules ttamed thereunder.

###### •


-----

|SI No.|Description of the outstanding dues - (2)|
|---|---|
|(1)||
|1|Amountoftotal · outlltanding dues.|

|--p|aym-e-nt- to~ b- m- e a Act on the date benefit as · er c Onorbefore(ili|
|---|---|


###### ThE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19. 2005 945

Powerotthe 13. The State Government may, by notification pubhshed in the Official Gazette,

State make rules, with prospective or retrol>'P<>,,ctive ~.ffect, for carrying out the
Government

purposes of t11is Act, and such rules may provi<fo for all or any of the matters

to make
rules. which, under any provision of this Act, is t•x1uil'ed to be prescribed or to be

provided for by rules.

Power to 14. If any difficulty arises in giving effect tQ any Of fhc provisions ofthls Act, the
remove

State Government may, by order, not inconsiste.ut with the provisions of this

difficulties.

###### Act, remove the difficulty.

 SMcdD1e

. (Soc Section 6)

SI Description of the ---payment ---~---to be made --un<k>r ·- --·---···this ----Amount -- -----·--to be paid --for -!

###### No. outstanding dues Act on the date to avail the tiling application to avail
 - benefit as · er column ( 4) . benefit uudt?f this Act. __
(1) (2)
###### 1 Amountoftotal · Onorbefore(ilil iuiY:Ioo5~~ ~~;z · of a~ar ~ and outlltanding dues. 50% of the total mear

interest. Tota.I penalty will
be waived.

###### Provided that if total

outstanding dues consist
###### of only penalty amount,

~SO%~fthe::..c=::::.c.--i

# -

###### M.A. HAQUE, Secretary to the Govt. of Assam, Legislative Department, Dispur.

 GUWAHATI- Printed & Published by the Dy. Director (P&S), Directorate ofPtg. & Sty.,
 _ Assam, Guwahati-21, (Ex-Gazette) No. 271-500-600-19-4-2005.


-----

