The Assam Tax on Luxuries (Hotels, Lodging Houses and Hospitals) (Amendment) Act, 2012

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Registered No. 768/97 
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THE ASSAM GAZET TE 
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EXTRAORDINARY 
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PUBLISHED BY THE AUTHORITY 
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~ 229 ~~. ~. !>~OT', 2012, 29<f'~'f, 1934 (-t<1>) 
No. 229 Disp~~· ~~turday, 19th May, 2012, 29th Baisakha, 1934 (S.E.) 
GOVERNMENT OF ASSAM · 
ORDERSBYTHEGOVERNOR 
LEGISLATIVE DEPARTMENT : : : LEGISLATIVE BRANCH 
NOTIFICATION 
The 19th May, ~012 
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No. LGL 7212004/42.- The following Act of the Assam Legislative Assembly which received 
the assent of the Governor is mm;by published for general information.· . · . 
ASSAM ACT NO. XI OF 2012 
(Received the assent of the Governor on 14th May, 2012) 
THE ASSAM TAX ON LUXURIES (HOTELS, LODGING HOUSES 
AND HOSPITALS) (AMENDMENT) ACT, 2012 
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2034 
l'rcamhlc. 
THE ASSAM GAZETTE, EXTRA ORDINARY, MAY 19, r- 2 
AN ' 
ACT 
further to amend the Assam Tax On Luxuries (Hotels, Lodging I-louses 
and r fospitals) Act, 1989. 
\Vhcreas it is CXfJL'dienl further lo amend the Assam Tax on 
Luxuries (Hotels, Lodging House8 nnd Hospitals) Act, 1989 , hcn' inaikr 
referred to as the principal Act, in the manner hereinafter appearing: 
It is hereby enacted in the Sixty-third Year of the Republic or lndia 
as t\.i!lows:-
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Assam 
ActV of 
1989 
Short title, extent and' I . 
rommenccmcl1t 
(!) This Act may be: called the Assam Tax on Luxuries (Hotels, 
[ .odging I-louses and Hospitals) (Amendment) Act, 2012. 
Insertion ol' new 
section 4A. 
"F.xcmption. 
t2) 1t shall have the like extent as the principal Act. 
(3) lt shall come i·nto force at once. 
2. In the principal A\:t, ufter Sl'Clion 4, a new section 4;\ shall b..: inscrtcd, 
namely:-
4 •\ The State Govc,rrunent, if considers it necessary in tht.: public inllTcst 
so lo do. ma} by notification in the Official Gazette. -;ubjcct lO such 
conditions and restrictions as il mriy impose. exempt any pcrsc>n ur 
hotelier or proprietor or class of persons or hotdil:rs or proprie1ors. 
fully or partial!¥ froin payment of tax under this Act and the ~tat<: 
Government may iilso grnnt such exemption retrospectivdy : 
Provided thal lhe State Government may withdraw an: 
such exe"mptiori at any time, as it may think fit and proper : 
Provided further that the luxury provided by :my person 
or hotelier or proprietor or class of persons OJ hoteliers or proprietors 
for profit making and commercial purpose shall not be applicable for 
exemption from payment of tax under this Act. 
Explanation:. For the purpose of this section, the lu:-.ury provided for 
the activities aimed at preserving the cultural, literary aspect or 
activities causing spiritual, social harmony or activities in aid or 
victims of wars/natural disasters and the like shall be regarded as 
activities done in public interest." 
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MOHD. ABDUL HAQUE 
Secretary to the Govt. of Assam, 
Legislative Department, Dispur. 
Guwahati :- Printed and Pub fished by the Dy. Director (P & S), Directorate of Ptg. & Sty. Assam, Guwahati-21. 
Ex. Gaz.ctte No. 457-300 + 600 - 19- 5 - 2012. 
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