The Assam Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Act, 2008

Registered No. - 768/97 
THE ASSAM GAZETTE 
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EXTRAORDINARY 
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PUBLISHED BY THE AUTHORITY 
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No.110 Dispur, Tuesday, 8th April, 2008, 19th Chaitra, 1930 (S.E.) 
GOVERNMENT OF ASSAM 
ORDERS BY THE GOVERNOR 
LEGISLATNE DEPARTMENT : : LEGISLATNE BRANCH 
NOTIFICATION 
The 8th April, 2008 
No. LGL. 72/2004/78.-- The following Att of the Assam Legislative Assembly which 
received the assent of the Governor is hereby published for general infomrntion. 
Preamble. 
Short title, extent 
and commence­
ment. 
ASSAM ACT NO. XI OF 2008 
(Received the assent of the Governor on 5th April, 2008) 
THE ASSAM TAX ON LUXURIES (HOTELS AND LODGING HOUSES) 
(AMENDMENT) ACT, 2008 
AN 
ACT 
further to amend the Assam Tax On Luxuries (Hotels and Lodging 
Houses) Act, 1989 . 
Whereas it is expe dient further to amend the Assam Tax On 
Luxuries (Hotels and Lodging Houses)) Act, 1989, hereinafter referred to 
as the principal Act, in the manner hereinafter appearing; 
It is hereby enacted in the Fifty-ninth Year of the Republic of India 
as follows:-
1.(1) This Act may be called the Assam Tax On Luxuries (Hotels and 
Lodging Houses) (Amendment) Act, 2008 . 
(2) It shall have the like exter1.t as the principal Act. 
(3) It shall come into force at once. 
Assam 
Act V of 
1989. 
438 
Amendment of 
section 16. 
THE ASSAM GAZETTE. EXTRAORDINARY, APRIL 8. 2008 
2. In the principal Act, in section 16,-
(i) in sub-section (2), for the words and punctuation mark 
commas "first pay into Government treasury , in the 
prescribed manner," appearing between the words "shall" 
and "whole", the words "pay into Government account iu 
such manner as may be prescribed, " shall be substituted; 
(ii) in sub-section (3), for the words "first pay into a Government 
treasury" , appearing betwe;;m the word . "shall" and "the extra 
amount", the words "pay into Government account in such 
manner as may be prescrib ed" shall be substituted; 
(iii) in sub-section (4), in the portion appearing after clause (c),-
(i} in between the words "paid" and "by the hotelier" , the 
words "h1to Government account in such manner as 
may be prescribed " shall be inserted; 
(ii) the words "into a Government treasury" shall be 
omitted. 
MOHD. A. HAQUE, 
Secretary to the Government of Assam, 
Legislative Department, Dispur. 
GUWAHATI- Printed & Published by the Dy. Director (P&S), Directorate of Ptg . & Sty., Assam, Guwahati-21 
(Ex-Gazette) No. 219-500-600-8-4-2008. 

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