The Assam Tax on Luxuries (Hotels, Lodging Houses and Hospitals) (Amendment) Act, 2014

Registered No.-768 /97
THE ASSAM GAZETTE
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EXTRAOR DINARY
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PUBLISHED BY THE AUTHORITY
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No. 30 Dispur, Friday, 6th February, 20 15, 17th Magha, 1936 (S.E. )
GOVERNM ENT OF ASSAM
O RDE RS B YTHEGO VEfu~ O R
LEGISLATN E DEPARTMENT : : : LEGISLATIVE BRANCH
NOTIFICATION
The 6th February, 201 5
No. LGL. 72/2004/157.- The following Act of the Assam Legislative Assembly
which received the a ssent ofthe Governor is hereby published for general information .
ASSAM ACT NO. V OF 2015
(Received th e assent of the Go vernor on 6th January, 2015)
THE ASSAM TAX ON LUXURIES (HOTELS, LODGING HOUSES
AND HOSPITALS) (AMENDMENT) ACT, 2014
84
Preamble
Short title,
extent and
commence­
ment
Insertion of new
section 4B
THE ASSAM GAZETTE , EXTRAORDINARY , FEBRUARY 6,2015
AN
ACT
further to amend the Assam Tax On Luxuries (Hotels, Lodging Houses
and Hospitals) Act, 1989.
Whereas it is expedient further to amend the Assam Tax on
Luxuries (Hotels, Lodging Houses and Hospitals) Act, 1989, hereinafter
referred to as theprincipalAct, in themannerhereinafterappearing;
It is herebyenacted in the Sixty-fifthYear of the Republicof India
as follows:- .
1. (1) This Act may be called the Assam Tax on Luxuries (Hotels,
LodgingHouses and Hospitals)(Amendment)Act, 2014.
(2) It shall have the likeextent as theprincipalAct.
(3) It shall come intoforce at'once.
2. In the principal Act. after section 4A, the following new section 4B
shall be inserted. namely:-
Assam
Act V of
1989.
"Special
Exemption.
4B. The Stare Government. in order t o allow incentive announced
under any Policy notified by the State Government, may, by
notification in the Official Gazette, subject to such conditions
and restrictionsas it may impose in the saidnotification,exempt,
any hotelieror proprietoror class of hotelier or proprietor,fully
or partially from payment of tax under this Act for any such
periodas the StateGovernmentmaydeem fit.
Provided that the State Govemment may withdraw
any such exemption granted under this section at any time. as it
may think fit and proper."
S. M. BUZAR BARUAH,
Secretary to the Govt . of Assam,
Legislative Department.
Guwahati : Printed and Published by the Dy. Director (P & S), Directorate of Ptg. & Sty. Assam , Guwahati-21 .
Ex. Gazette No . 59 - 300 + 300 - 06 - 02 - 2015.

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