The Assam Finance Act, 1969

Registered No.A-12.
Gazette
( '
~.;;p:R
EXTRAOR.DINARY
PUBLISHED BY AUTHOlUTY
No.3 3 Shill on g. Fr ida y, May 16, 1969, .26th Vai sakha ,1891
.. (S. E.)
GOVERNMENT OF ASSAM
ORDERS BY·THE GO VERN OR
LAW DEPAR TMENT
NOTIFICATIONS
, ' .
The 15th May 1969
No.LjL .4l /69/2 .- T he foll owing Act of the Assam Legislative AS 3embi)'
which r eceived the assen t of the Governor is hereby published for general
informa tion. ' . .. .
AS SA.}l ACT X II OF 1969 .
[ R eceived the assent of the Gove'rnor on the 3th May 1969 ]
THE ASSA M FINAN CE ACT, 19'69
(Pu blished in the As.ram Gazette Extraordinary, dated the 16th May 1969)
An
Act
to fix the rates of Assam Agricultural Income- tax and the Assam
Purchase-tax for the financial year 1969-70.
Preambl e. Whereas it is expedi ent to fix the rates at which the Assam Act
Assam Agricultural In come-tax and the Assam ~;d o~~5!~
Purchase-tax .shall be levied and charged under the 1967 ' £
Assam Agricultural Income-tax Act, 1939 and the ' •
Assam , Purchase-tax Act, 1967 for the financial year
1969-70 ; ..
r-- - - - - - - - - - - - - - - - __~~=~======"'P'
3lS 'tHE ASSAMGAZeTtE, &XrRAdRDINARY, MAY 16, i969
It is hereby enacted in the'J;'wentieth Year of the
Republic of India a! follows:-
Shott title
extent ami
commence-
ment.
1. (1) T~}~ Act may be called the Assam Finance
Act, 1969. . . ,
(n It extends to the whole of the Slate of Assam.
(3) It'$hall be deemed to have come into force on
the first day of. April, 1969.
• ,_i :.;
Rates of 2. The rates of Agricultural Income-tax for the year
Ag ricultural beginning on the -Ist April, 1969, shall, for the purposes
Income-tax, of sections 3 and 6 of the Assam Agricultural Income.
tax Act, 1939, be the rates given below-
A. In the case of every Hindu undivided or Joint
family-
(a) At the rate applicable, under the list of rates
contained in paragraph B below to a sum
equal to the share of a brother, if such
share exceeds Rs.6,OOO;
(b) at two paise in the rupee, if the share of a
brother is Rs.6,OOO or less.
B. In the case of every individual, Firm and other
Association of persons (other than companiesj-«
Rates
(a) On the first Rs.l,500
total income.
(b) On the next Rs.3,500
of total income.
Nil.
Four paise in the
rupee.
=
(c) On the next Rs.2,500 Eight paise in the
'of total .inoome. rupee.
(d) On the next Rs.2,500 Twelve paise in
of total income. the rupee.
(e) au the next Rs.2,500 . Fifteen paise in
of total Income, the rupee.
(f) On the next Rs.2,SOO Nineteen paise in
ot total income. the rupee.
(g) On the next Rs.5,OOO T we n t y-seven
of total income. . paise in the
rupee.
.... , ._., ,
fHE ASSAM'GAZEtTE. EXTRAORDINARY, MAY 16, 19t9 319
---
\
(j ) On the next Rs.l,OO,OOO
of total income.
Rates
(h) Onthe next Rs ~30,OOO " Thirty-seven paise
of total income. in the rupee .
(i) Onthe next ' Rs.50 ,OOOForty-five paise in
of total income. the .rupee.
Fifty-seven paise
in the rupee.
\. ' r
(k) On the balance of total Sixty paise in the
income. rupee.
C. In the case of every Company-
(a) The total income of which does not exceed
Rs.l,OO,OOO-
On the whole of total Forty-five paise in
income . the rupee .
Fifty-se ven paise in
the rupee .
(b) The total income
Rs.l,OO,OOO but
Rs.2 ,OO.000-
On the whole of total
income.
of which
does not
exceeds
exceed ,
(c) The total income 01 which exceeds
Rs.2.00,000-
On the whole of total Sixty paise in the
income. rupee .
Provided always tha t,-
(i) no Agricultural Tncome-tax shall be payable
on a total ' Agricultural Income which
does not exceed Rs.3,OOO ;
(ii) in respect of paragraphs A and B, the Agri­
cultural Income-tax payable shall not
exceed half the amount by which the
total Agricuhural Income exceeds
Rs.3,OOO ; and
(iii) in respect of.paragraph C. the Agricultural
Income-tax payable shall not exceed the
difference between the total Agricultur al
income and the foIlowing Iimits-c- .
(a) Rupees fifty-five thousand increased by one
per cent of the excess.of the total Agri­
cultural Income over Rs.I,OO.OOO in the
case of every Company the total Agricultu­
ral Income of which exceeds Rs.I,OO,OOO
but does not exceed Rs.2,OO,OOO;
_------- ~.1
320 ,THE ASSAM GAZETTE t EXTRAORDINARY, ~AY ~16. 1969
(b) Rupees eigh ty-six t hou sand increased b y
two and half per cent of t he e xcess of the
total Ag ricultura l Inc om e over Rs.2 ,OO,OOO
in th e case of every Comp any the total
Agricult ural Income of whi ch exeeeds
R s.2,00,000.
'.
Rates of 3. The rate s at wh ich the tax s hall be. levied and
Assam Pur- collect ed on th e purcha se o f Raw Ju te and Raw Hides Assam Act
cha se Tax S . d h A 'h . X IX of "• and kIDS un er t e ssa m Pure ase T ax A ct, 19 67 1967
shall be three per centu m ad valorem . ) •
P . C : DAS,
Jt. Secy. to the Govt. of Assam ,
Law Department.
The 15th May 1969
No.LJL.50/68/4.-The followin g Act of the Assam Legislative Assembly
which received the assent of the G overno r is hereby published for general
information. . .
ASSAM ACT XV OF 1969
[Received the assent of the Governor 01) the 8th May 1969 ]
THE ASSAl\1 NON·GO VERNME NT S CH OO L AND COLLEGE
EMPLOY EES CENTRALI SED PRO VIDENT FUND
. SCHEME ACT, 1969
(Publi she d in the Assam Gazette Extraor dina ry, dat ed the 16th May 1969)
An
Ac t
to make provision for the creation of a Centralised Provident Fund
and framing of a Scheme thereof for the erraplcyees of the Non­
Government Schools and College s in Aasarn and its admhals­
trationby a Bqa r d of Tru stees
Preamble. WHEREAS it is expedi ent to mak e provision for the
creation of a C ent ralised Provid ent Fund and framing
of a Scheme ther eof for the empl oyees o f the Non­
Government School s an d Colleges in A ssam ;
AND WHEREAS it i s furth er expedi ent to administer
and control the said fund by a Board of Tru stees to
safeguard jthe inte rest of the sub scriber s by proper
investment of depo sits a nd t o extend additi onal retir/'"­
ment and other be nefits to t he s ubs criber s in gradual
stages:
l _
THE ASSAM GA ZETTE , EXTRAO RD INA R Y, MAY 16, 1969 3~L
- - - - - - - - --- - - - - - _ -:..-- - - -- -- --
I t is h ereby ~nacted in the Twentieth Year of t he
Repub lic of India as follo ws :-
Short title, '
exte nt and
commence­
ment.
1. (1) This Act may be called the Assam Non­
Govern ment School and College Employees
Centrali sed Provid ent Fun d Scheme Act ,
1969.
(2) It extends to th e State of Assam . -
(3) It sh all come in to force o n suc h date 01' _
dates as t he State G overnment m ay, by
notification in the o fficial Gazette, app oin t
and different dates may be appointe d fo r
different categories of Schools and College s:
and different provi sions of the Act.
Definitions. 2. In this A ct, unl ess there is anything rep ugnant
in the subject or co ntext:-
(a) " Act" means the Assam Non -Govern m ent
School and College Employ ees Centr alised P ro­
viden t Fund Scheme Act , 1969 ;
(b) "Board of Trus tees" me ans the Board of
Tru stees to b e con stit uted b y t he Sta te Govern­
ment as pe r sche me f ramed und er section 4'(1)
for admi nistra tion of the fu nd; -
(c) "Centralis ed Provident Fund" meansthe f und
established under section 3 of thi s Act ;
(d ) "Employ er" mean s and includ es :-
(i) 'Secre ta ry of th e Governing Body in case of
emp loyees of Aided Colleges ;
(ii) Secreta ry of Man aging Commi ttee in c ase o f
emp loyees of Aided Secon dary Schools and
Element ary Schools not under the c ontrol­
of the Element ary Education Boar d o r
Distr ict Coun cil ; ;
(iii) Secretary , State Board of' Elementary
Edu cation in resp ect of the emp loyees o f
his own office and Assistant Secret ary o f the
Sta te Boards in respe ct of the Element ary
School Tea chers, mini sterial and ot her s taff
in th e respective educati onal Sub div ision
in respect of whom they are .appo inting
'autho rity;
(e) " Em ployees" means an d includ cs:-
(i) T eachers and Minist erial staff in Aided
Secon dary Schools a nd Aided - Colleges:
322 -T HE ASSAM GAZETTE, EXTRAORDINARY, MAY 16, 1969
. (ii) Elementar y School teacher s and Ministerial
staff and o the r whole -time 'emplo yees
under th e State Board of Elem enta ry
Educa tion ;
o
. - - '( f ) "Exi stin g Fund " mean s accumulation in
individual Postal Savings Bank or in any oth er Hank
account of the cont ributio ns of the empl oyers and
employees in r espect of the Cont ribut or y Provi dent
Fun d;
(g) "Existing Contribution " means the deduc­
tion from the salari es of an emplo yee for deposit to
the Contributor y Provi dent Fund and the amount
payable by the emplo yer in r espect of each emp loyee
to the said fund und er the Rules and at the rate in
force;
(h) "Non-Gov ernment Schools and Colleges"
means and includes :-
( i) Elementary Schools maintained with Go­
vern ment grant-in-aid sanction ed through
the State Board of Elementar y Education '
and Elementary Scho ols where main­
tenance grant-in-aid is san ctioned direct
by the Government :
(ii) Higher Secondary and I Multipu rpo se.
Schools , High Schools, High Madrassas,
Middle Engli sh Schoo ls, Middl e Madr assas
as are in receipt of maint enance grant
und er deficit system s anctioned by th e
Government under the Rules in forc e;
(iii) Coll eges as a re in receipt of maint enance
grant un der the defi cit system sanctioned by
th e Govern men t under the Rule s in force;
(i) " Schem e" mean s the Assam Non-Government
School and College Em ployees Cen tralised Provid ent
Fund Schem e, 1969 framed und er s ection 4 (I )
of thi s Act; and
, (j) "Subs criber "means a n emp loyee who has
been admitted to and eligible for the ben efit of
Contribut ory Provid ent Fund u nder th e provisions
of the Rule s in for ce.
Centralised 3. (I ) The Stat e G overn men t mav, by notific ation
Provident in the official Gazette , c onstitute a fund to b e called the
Fund . Assam Non-Government School and College Employees
Centralised Provident Fund wherein 'shall be
cred ited :-
(i) Existing fund of the subscribers ;
(ii) Contributions (if the emplo yers a nd emplo­
yees a fter t he c onstitution of the fund;
(iii) Grant-in- aid , if any, b y the Stat e Govern­
ment ,
r-:
..
fHE ASSAM GAZ ETtE, EXTRAORD INARY, MA y 16. 19&9 323'
. (2) T he State Governm ent shall, by noti fication
in th e official Gaze tte, fur ther di rect the period within
which t he emp loyers shall cr edit to the Central ised Pro ­
vid entFu nd the existing funds of the s u b~ cr i bers.
Centr ali sed 4. ( I) 'The State Government ma y, by no rifica-
Provide nt tion in the officia l Gaz ette, fra me a schem e to be called
Fund "The Assam Non-Go vernme nt School and CollegeSch eme.
Emplo yees Centralis ed Provid ent Fund Schemevto be
admin istered by a "Board o f Tru stees" t o be constit uted
by the Governme nt unde r t he Sc hem e.
(2) A Sche me fra me d under th e p rovision s of sub .
section (1) may provide for a ll Of any of the matters
specified in the SChedule.
Da~c of 5. A S cheme framed under this Act may provide
o~e r;ttn of that any of its provisions shall com e into force with
. t e c ierne. effect from such date as may be spe cified in this behalf
in the Schem e and different date s may be a ppointed
for differen t provisions of the Scheme.
..
Modi fication
of the
Scheme.
6 . The Sta te Governmen t may , by notification in
the official Ga zett e, add to, a mend or vary a Scheme
framed under this Act.
,
~cs po nsibi. 7. Ever y emplo yer shall be responsible for collec-
l~ty of collec- tion of the cont ri bution s, the ir r emitta nce in accor-
non of con- d ith h . . l' th S h d maitribution, ance WIt t e provisio nso e C C!DC a!l main -
tenance o f necessary records 111 resp ect of 'their emp to­
yees, H e s hall be responsib le f or fur nishi ng wit hin
thirt y days inform ation und er th e Sc heme that may
be called for b y t he Boar d o f Trust ees.
Insp ectors. 8. (I ) The Stat e Government may, by n otificati on
in the offi cia l G azette, appoint such G overnm ent
officials as it thi nks fi t to be Ex- officio In spectors for
the purpo se of the Schem e and may defin e their juri s.
diction .
(2) Every Insp ector shall he deemed to b e a ActXLV
Public Serva nt within the meanin g of section 21 of the of 1860
Indian Penal Cod e, 1860.
(3) An Inspector may in resp ect o f any Schoo l
or Colle ge w it hin his .jur isdicti on :-
(a ) re quire an employer or subscr iber t o furnish
inform ation as h e may consider necessary for the
purpose of the sche me ;
{b) during the office hours, i. e., from 10 Ahr. to
4-30 P . M. on all w orking d ays e xcept on S atu r­
day when it will he from 10 A . M. to 1-30 1'. M,
324 THE AssAM GAiRTIE, .EXT'r {AOROINARY ,MAY 16, 1969
enter into any o f i ts office and require anyone
in charge t here of to pro duce b efor e him such
ac counts b ooks, regi ster s and o the r documents
rela ting t o the Scheme as he may consi der
necessary;
(c) ex amine, with regard to any ma tter relevan t
to any of th e purpo ses afores aid , the employer
or any other persons found in charge of its
office;
(d) exerci se such other powers as may be assigned
to him by the State Govern ment or by the
Boar d of T ru stees consti tuted in accordan ce
with .the provisions of the Scheme with the
previ ous a pprova l of th e Gov ern me nt.
Penalties. 9. Wh oever for th e purposes of this A ct or under
the Schem e fr ame d under the Ac t fail to make the
required contr ibut ion with in the prescribed time limit
or makes a f alse s tate men t or d oes not furnish the
required information shall b e pu nish able by-
(i) di rect re covery from the Grant-in-aid or
other existing fun d of the School/College
by t he Boar d of Tru stees with intere st
and /or such other compensat ion as may be
decided b y the B oar d o f T rust ees ;
(ii) stoppag e of Gran t-in -aid of the School /
College;
(iii) imp osition of co m pensa tion not exceeding
25 pe r c en t of the amount due, as ma y be
deci ded, by the Boar d of: Tr ustees, pro vi­
ded that t he employer shall be g iven an
op portu ni ty for h is d efen ce withi n 30 d ays
from the d ate of issue of the n otice,
pro vided fu rther that if in th e opin ion of
the Board of T rustees, an y c on tribution
is dela yed for reasons beyond the control
of the e mployer, he shall not b e punish­
able under the pr ovision of thi s Act.
Power to 10. (1 ) The State Governm ent may for the pur­
make Rules. pose of carr ying out the provisi ons of this Act, make
rul es subj ect to p revious publica tion in the official
Gazette.
(2) Ever y rule made under thi s section shall b e
laid, as soon as may be, aft er it is m ade , b efore the
Assam Legislat ive Assemb ly w hile it is in se ssion for
a total period of fou rteen days which may be com­
prised in one session or in t wo su ccessiv e sessions
o
o
T HE ASSA M GAZETTE, EXT RAORDINARY, MAY 16, ]969 325
an d - if, before t he ex piry of the session in which
i t is so laid or the se ssions i mmedia tely following
the Assam L egi sla tive Assembly, ag ree in m aking
any ' modifica tion in t he rule _or th e Assam Legis­
lat iv e A ssemb ly agree that the rule should not be
mad e, the rule shal l thereaf ter have effect only in
' . such modified fo rm or be of no effect, as t he case
may be; so ho wever, that a ny such modification or
a nnu lme nt shall be without prejud ice to t he validity
of anything pr eviou sly do ne under th at rule.
SCHEDULE
[See section 4 (I )]
MATTERS TO BE PR OVI DED IN THE SCHEME
I l
1. T he consti tu tion of a Board of Tr uste es w ith lour nom inees of
Government of whom one shall be the C hair ma n ( ii) five repres entatives
of the emp loyee s of wh om at least on e e ach shall be [rem Aid ed Colleges,
Secon dary Schools and Elem entary Sch ools, (iii) one per son h a ving special
knowl edge in Banki ng, investm ent, et c., to be ,no mi nated by Gover nment . '
2. T he app ointm ent of officers and servants of the Board and their
service condition s.
3. The manner in which accoun t shall be kept, the prepa rat ion of
budget, audit of account s and t he subm ission of re port to t he Sta te Govern­
ment .
4. .The con diti ons under wh ich with drawa ls from t he .Fun d m ay be per
mitted or any deduc tion may be made.
5. The manne r of i nvestment of ' the wh ole or any porti on of the Fund
in Gov ernment Securities or otherwise by t he B oard of T r ustees a nd con­
sideratio n of vari ons ret irem ent and o ther b enefits to th e subs crib ers with
the previou s a pprova l o f the State Go vernment.
6. The form in which the emp loyer shall furn ish the accounts and
vario us other returns to be furnis hed by him .
7. The R egisters and records relating to th e Scheme to be maintained
by the employer.
8. Any other matter which may be nece ssar y or proper for the purpose
of implementation of the Sche me. '
P. C. DAS.
join t Secy . to the G ovt. of Assam, Law D eptt.
SHILLONG :-Printed and published by the Superintendent, Assa m
Go vernment Press ( Ex. Gazet te) No. 65- 1,334+20-16.5 -I969 .

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