The Assam Taxation (on specified Lands) (Amendment) Act, 2009

(' THE ASSAM GAZETTE 
\5PIT~'T 
EXTRAORDINARY 
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PUBLISHED BY THE AUTHORITY 
' 
Registered No. 768/97 
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No. 51 Dispur, Thursday, 12th February, 2009, 23rd Magha, 1930 (S.E.) 
GOVERNMENT OF ASSAM 
ORDERS BY THE GOVERNOR 
LEGISLATIVE DEPARTMENT:: LEGISLATIVE BRANCH 
NOTIFICATION 
The 12th February, 2009 
No.LGL.42/2004/83:·· The following Act of the Assam Legislative Assembly which received 
the assent of the Governor is hereby published for general information. 
ASSAM ACT NO. IV OF 2009 
(Received the assent of Governor on 9th February 2009) 
THE ASSAM TAXATION (ON SPECIFIED LANDS) 
(AMENDMENT) ACT, 2009 
294 THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 12, 2009 
Preamble. 
Short title, 
extent and 
commence-
ment. 
Amendment 
of section 3. 
Amendment 
of section 5. 
Insertion of 
new section 
6A. 
"Deduction of 
tax at source 
Insertion of 
new section 
68. 
"Tax deducted at 
source number to 
be obtained by 
the Purchaser of 
Green Tea 
Leaves 
1. 
2. 
3. 
4. 
AN 
ACT 
further to amend the Assam Taxation (On Specified Lands) Act, 1990. 
Wl.iereas it is expedient further to amend the Assam Taxation (On 
Specified Lands) Act, l 990, hereinafter referred to as the principal Act, in 
the manner hereinafter appearing; 
It is hereby enacted in the Sixtieth Year of the Republic of India as 
follows:-
(1) This Act may be called the Assam Taxation (On Specified Lands) 
(Amendment) Act, 2009. 
(2) It shall have the like extent as the principal Act 
(3) It shall come into force at once. 
In the principal Act, in section 3, sub-sections (2) and (3) shall be omitted. 
In the principal Act, in section 5, in clause(~), sub-clause (i) shall be omitted. 
. -
In the principal Act, after section 6, the following shall be inserted as section 
6A, namely:-
6A.Every person engaged in the manufacture of tea and responsible for 
making any payment or discharging any liability on account of any 
amount purported to be the full or part payment of sale .· price or 
consideration for purchase of green tea leaf sh'!ll, at the time of credit to 
the account of or payment to the seller of such amount in cash, by cheque, 
by adjustment or in any manner, whatsoever, deduct tax calculated at the 
rate of 20 paise per kilogram and deposit the same in the State Exchequer 
in such manner as may be prescribed." 
5. In the principal Act, af-ter section 6A so inserted, the following shall be 
inserted as section 6B, namely:-
6B.(1) Every purchaser of green tea leaves who is liable to deduct and deposit 
tax as per provision of section 6A of the Act shall obtain a tax 
deduction number from such authority and in such manner as may be · 
prescribed. The number shall be quoted in such documents, statements 
and returns as ·may be prescribed. 
(2) The person making any deduction of tax under section 6A and paying 
it into Government account shall issue to the payee a certificate of tax 
deduction and payme nt in such form and manner and within such time 
as may be prescribed . 
(3) Any deduction made in accordance with the provision of section 6A 
and credited into Government Account shall be treated as payment of 
tax on behalf of the owner from whose bills and invoices, the 
deduction has been made and credit shall be given to him for the 
amount so deducted on the production of the certificate prescribed in 
this regard, towards the amount of tax finally assessed or determined 
as being payable by the concerned owner in the assessment for the 
relevant year." 
Assam 
Act XII 
of 1990 
' 
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Insertion of 
new section 
8A. 
"Submission of 
return and 
statement of 
deduction of 
tax. 
6. In the principal Act, after section 8, the following shall be inserted as section 
8A, namely:-
8A.Ever y purchaser of green tea leaves who is liable to deduct and deposit tax 
as per provision of section 6A shall file a return showing the amount of tax 
deducted and deposited by him on whose behalf, in such form, for such 
period, by such date and to such authority as may be prescribed." 
Insertion of 
new section 
128 and 12C. 
7. In the principal Act, after section 12A, the following shall be inserted as 
section I 2B and 12C, namely;---
"lnte .rest for 
non-deduction 
and non­
deposit of 
deducted tax; 
Penalty for 
non-deduction 
and non­
deposit of 
deducted tax. 
Insertion of 
new section 
13A. 
"Punishment 
for failure to 
deduct and 
deposit tax 
deducted at 
source. 
12B. If any purchase of green tea leaves fails to make the deduction or after 
deducting fails to deposit the amotmt so deducted , he shall be liable to pay 
simple interest at the rate of one and half percent per month on the amount 
deductible under section 6A b ut not so deducted and, if deducted but not 
deposited, from the date on which such amount was deductible to the date 
on which such amount is ac t u~ily deposited into the Government account. 
12C. If a purchaser of green tea leaves being liable to deduct tax and pay the 
same to the credit of the State Government under section 6A, fails to 
deduct the tax or fails to deposit after deduction or fails to furnish, without 
reasonable cause, any return or statement as required under section 8A in 
the prescribed manner and within the prescribed time, the authority 
prescribed to assess tax under the Act, may, after giving such purchaser of 
green tea leaf a reasonable opportunity of being heard, by an order in 
writing setting forth such particulars as may be specified, direct that he 
shal I pay, in addition to any tax, an amount of penalty not exceeding the 
amount not deducted and paid or not paid after deduction." 
8. In the principal · Act, after section 13, the following shall be inserted as section 
13A, namely :-
13A. If a purchaser of green tea leaves, who is liable to deduct tax under 
section 6A, fails to do so, or after making deduc!ion fails to deposit the 
same within the time stipulated , shall on conviction before a 
Magistrate and -in addition to any tax or penalty or both that may be 
due from him, be punishable with imprisonment of either description 
for a term which may extend to one year: 
Provided that no Court shall take cognizance of offence punishable 
under this section except with the previous sanction of the prescribed 
authority." 
MOHD. A. HAQUE, 
Secretary to the Government of Assam 
Legislative Department, Dispur. ' 
GUW AHA TI - Printed and published by the Dy. Director (P&S) Dir~ctorate of Ptg. and Sty., Assam Guwahati-21 
(Ex-Gazette) No. 101-500+600-12--2009. 

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