The Assam Taxation (on specified Lands) (Amendment) Act, 2018

Registered No .-768/9 7 
THE ASSAM GAZETTE 
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EXTRAORDINARY 
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PUBLISHED BY THE AUTHORITY 
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Sf~ 581 ~9rl. ~~. 7 f\t;cb~~. 2018, 16~Gf. 1940 ~) 
No. 581 Dispur, Fr~day, 7th December, 2018, 16thAgrahayana, 1940(S.E .) 
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GOVERNMENT OF ASSAM 
ORDERS BY THE GOVERNOR I 
LEGISLATNE DIEPARTMENT ::: LEGISLATNE BRANCH:: DISPUR 
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NOTIFICATION 
The 4th December, 2018 
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No. LGL. 42/2004;142.- The following Act of the Assam Legislative Assembly 
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which received the assent tjf the Governor on 15th November, 2018 is hereby published 
for general information . 
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A~SAM ACT NO. XXVIII OF 2018 
(Received th~ assent of the Governor on 15th November, 2018) 
THE ASSAM TAXATIO~ (ON SPECIFIED LANDS) (AMENDMENT) ACT, 2018 
3772 
Preamble 
Short title, extent 
nnd commencement 
Amendment of 
Section 5 
THE ASSAM GAZETTE, EXTRAORDINARY, DECEMBER 7, 2018 
AN 
ACT 
further to amend the Assam Taxation (On Specified Lands) Act. 1990. 
Whereas it is expedient further to amend the Assam Taxation 
(On Specified Lands) Act. f990. hereinafter referred to as the principal Act, in 
the manner hereinafter appearing; 
It is hereby enacted in the Sixty-ninth Year of the Republic of India as 
follows:-
!. ( l) This Act may be called the Assam Taxation (On Specified Lands) (Amendment) 
Act, 2018. 
(2} It shall have the like extent as the principal Act. 
(3) It shall come into force at once. 
2. In the principal Act, in Sect ion 5. in clause (a), in sub-clause (ii), for the words "ten 
paise", the word "nil" shall be substituted. 
Deletion of Sections 3. In the principal Act, Sections 6A and 68. respectively, shall be deleted . 
6A and 68 
Savings 4. Notwithstanding the deietion of sections 6A and 68 of the principal Act under the 
foregoing provision of Section 3. any action, thing or proceeding, as the case may be. 
which could have been validly taken. done or continued for the levy. collection or 
imposition of penalty etc. in respect of any tax at any time under the provisions so 
deleted or any other provisions of the principal Act corresponding thereto. but had 
not been taken, done or con1i11ucd before the ;,:omrnenccmcnt of this Amendment Act. 
may be taken. done or continued, as if the provisions of Sections 6A. and 68 have not 
been deleted in respect of any such action, thing or proceeding. ns the case may be. 
S. M. BUZAR BARUAH, 
Commissioner & Secretary to the Government of Assam, 
Legislative Depaitment, Dispur, Guwahati-6. 
Assam 
Act XII 
of 1990 
Guwahati :- Printed and Published by the Dy. Director (P & S), Directorate of Printing & Stationery, Assam, Guwahati-21. 
Ex. Gazette No. l I 61 - 400 + 10 ·· 07 - 12 - 2013. (visit at-.dpns.assam.gov.in) 

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