The Assam Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Act, 2006

Registered No. 768/97
Preamble.
THE ASSAM GAZETTE
~er
EXTRA ORDINARY
ffi~~~~~4iIPI~
PUBLISHED BY AUTHORITY
.,~ 189 Wt'1!f, C>1I~4'<I, 21 \5JT~, 2006, 30rrT\3'1", 1928 (~)
No. 189 Dispur, Monday, 21st August, 2006, 30th Sravana, 1928 (S.E.)
GOVRNMENTOF ASSAM
ORDERSBY THE GOVERNOR
LEGISLATNE DEPARTMENT:: LEGISLATNE BRANCH
NOTIFICATION
The 17th August, 2006
No. LGL.72/2004/38.- The followingAct of the Assam LegislativeAssembly which receivedthe
assent of the Governor is hereby published for general information.
ASSAMACT NO. XI OF 2006
(Received the assent of the Governor on 1st August, 2006)
THE ASSAM TAX ON LUXURIES (HOTELS AND LODGING HOUSES (AMENDMENT)
ACT, 2006.
AN
ACT
further to amend the Assam Tax On Luxuries (Hotels and Lodging Houses)Act, 1989.
Whereas it is expedient further to amend the Assam,]ax Q.n Assam :
Luxuries (Hotels and Lodging Houses» Act, 1989, hereinafter referred to .I ' ~;:9~ of
as the principal Act, in the manner hereinafter appearing; / ,';
It is hereby enacted in the Fifty-seventh Year of the Republic of
India as follows :-
Short title , extent
and commence­
ment.
Amendment of
section 3.
1.(1) This Act may be called the Assam Tax On Luxuries (Hotels and
Lodging Houses) (Amendment) Act , 2006.
(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 section 3, in sub -section (6), for the words
and figures and brackets "the Assam General Sales Tax Act, 1993
(Assam Act XII of 1993)" , the words and figures and comma "the
Assam Value Added Tax Act. 2003" shall be substituted.
1322 THE ASSAM GAZETTE. EXTRAORDINARY. AUGUST 21, 2006
Substitution of
section 3A.
"Liability of
marginal hotelier
to pay tax
Amendment of
section 5.
3. In the principal Act, for section 3A, ' the following shall be
substituted, namely:-
3A.The State Government may, by not ification published in the
Official Gazette and subject to such conditions and restrictions as
it may specify therein, pemiit any marginal hotelier at his option
to make lump-sum payment of tax in lieu of amount of tax
payable under the provisions of the Act by such hotelier, not
exceeding Rs.500/- per room per year ."
4. In the principal Act, in section 5, for the words, figures and comma
"the Assam General Sales Tax Act, 1993", the words, figures and
comma "the Assam Vulue Added Tax Act, 2003" shall be
substituted.
M.K.DEKA,
Commissioner & Seey. to the Govt. of Assam,
Legislative Department, Dispur.
GUWAHATI- Printed and published by the Dy. Director (P&S) Directorate of Ptg. and Sty . Assam Guwahati-21
. (Ex-Gazette) No. 377-500+600- 21-8-2006. '

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