The Assam Professions, Trades Callings and Employments Taxation (Amendment) Act, 2009

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THE ASSAM GAZETTE 
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EXTRAORDINARY 
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PUBLISHED BY THE AUTHORITY 
Registered No. 768/97 
"l"~ 41 fi11ri~, "1Pl41<i!l, 7 C~3l-'4141, 2009, 18 ~. 1930 (~) 
No. 41 Dispur, Saturday, 7th February, 2009, 187h l\:fagha, 1930 (S.E.) 
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GOVERNMENT OF ASSAM 
ORDERS BY THE GOVERNOR 
LEGISLATIVE DEPARTMENT:: LEGISLATIVE BRANCH 
.. c. NOTIFICATIQN 
The 7th February, 2009 
No.LGL.55/20h?J30:--The following Act of the Assam Legislative Assembly which received 
the assent of the Governor is hereby published for general information. 
A'SSAM ACT NO. III OF 2009 
(Received the assent of Governor on 6th February 2009) 
THE ASSAM.PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS . . 
TAXATION (AMENDMENT) ACT, 2009 
252 THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009 
Preamble. 
Short title, 
extent and 
commence­
ment. 
Amendment of 
section 2. 
Amendment of 
section SA. 
Amendment of 
section 128. 
AN 
ACT. 
further to amend the Assam _ Professions, T~ades, Callings and 
Employments Taxation Act, 1947. · · · 
. Whereas it is expedient further to amend the Assam Professions, Assam 
Trades, ' Callings and Employments Taxation Act, 1947, hereinafter Act VI 
referred to as the principal Act, in the manner hereinafter appearing; or 
It is hereby enacted in the ~ixtieth Year of the Republic of India as 
follows:- _, · 
1 . ( 1) This Act may be called the Assam Professions, Trades, Callings and 
Employtnents Taxation (Amendment) '.Act, 2009. · 
(2)It shaU hav-e the. like extent as the principal Act. 
(3) It shall come into force at once. • · r 
2. In the principal Act, in section 2, in clause (f), -
(a) for the word «Explanation", the word and figure 
"Explanation I" shall be substituted; 
(b) after the first Explanation, following new Explanation shall 
be inserted, namely:~ 
"Explanation II.- Every branch of a coinpany, a firm, a 
corporatfon, a corporate body, a society, a club or other 
association of persons shall be deemed to be a separate 
person." 
3. In the principal Act, in seCtion 8A, for the words, "three years", 
appearing between the words, "at any time withitr' and "o(the end of 
that year;', the words . "five ydars" shall be substituted. · 
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4. In the principal Act, in section 12B,for the words, "not exceeding 
hundred percentum", appearing between the words, "impose upon him 
a penalty" and "of the:. amount of tax due,", the words, "of minimum 
fifty percenturn subject to a maximum · of two hundred percenturn" 
shall be substituted . 
f•f I .. 
S. M. BUZAR BARUAH, . 
1947. 
Joint Secretary to the Government of Assam, 
Legislative · Department. 
GUWAHATI- Printed and Published by the Dy. Director (P&S), Directorate of Ptg. & Sty., Assam, Guwahati~21, 
(Ex-Gaz.ette) No.81-500-600-7-2-2009. 

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