The Assam Taxation (Publication of Information) Act, 1975

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/ ~-"'~ ~~-'1f-12 Registered No.-A-12 
• The Assam Gazette 
EXTRAORDINAR't 
PUBLISHED RY l\ UTHO RITY 
~ ~ 132, ~llf~, llfPf<rT~ , 4 ~Wt~. 1975. 12 ~or. 1897 ~ 
No. 132, Di•par, Saturday . October 4, 1975, 12th A.maa 
1897 (S. c.; ----
GOVERNMENT OF ASSAM 
ORDERS BY THE GOVERNOR 
LAW DEPARTMENT 
NOTIFICATION 
The 3rd October 197S 
No.LJL/387/75/4.-The foliowin A~t of the As1am Legislative 
A1sembly which received the assent of the Governor is hereby published 
for general information. 
918 TIIE ASSA:\1 GAZETTE, EXTRAORDINARY, OCT. 4, 1975 
ASSAM ACT. XI OF 1975 
Rei:e ived the ass . nt of the Governor of Assam on the 29th day 
of September 1975. 
THE ASSAM TAXATION (PUBLICATION OF 
INFORMATION) ACT, 1975 
An 
Act 
to provide for publication of names of • 
assessees under certain Taxation Acts of the 
State and particulars relating to any proceed-
ings under those Acts, in respect o'f such 
assessees. 
Preamble. Whereas it is expedient to provide for 
Short title 
and ccm!i 
mencement. 
D•itiom. 
publication of the names of assessees under 
certain Taxation Acts of the State and parti­
culars relat ing to any proceedings under those 
Acts in respect of such assessees . 
It is hereby enacted in the Twenty-sixth 
year of the Republic of India as follows :-
1. (1) This Act shall be called the Assam 
Taxation (Publication of Information) 
Act, 1975. 
(2) It shall come into force at once. 
2. In this Act, unless the context other-
wise requires,-
., 
(1) "Act" means any of the statutes 
specified in the Schedule attached to 
this Act. 
(2) " Assesse~" means any person liable 
to pay tax under any Act. 
(3) "State Government" means thle 
Gover~ent of Assain. 
3. (1) Notwithstanding anything contained 
in 'any · iaw for the time being in 
force, the State Government may 
cause to be published the names of 
\ 
, 
~ THE ASSAM GAZETTE, EXTRAORDINARY . OCT. 4, 1975 ~ 19 
I 
any assessees and any other particu­
lars relating to any proceedings under 
any Act in respect of such asse.ssees 
in such manner as it thinks ' fit if it 
is of the opinion that it is necessary 
or expedient in the public interest to 
publish such nam es and parti culars. 
(2) In the case of a firm, company or 
other association of persons the nam es 
of the partners of the fir m, d i.recto rs, 
managing agents, secre tar ies, treasu­
rers, or man agers of the company , or 
the members of the associatio n, as 
the case may be, may also be pub­
lished if, in the opinion of the State 
Government , the circumstances of the 
case j ustify it. 
-'l No publication under section 3 shall be 
·nade in relat ion to any pena lty imp osed, or 
any conviction for any offence connected with 
..; ny proceedings , under any Act until time for 
oresenting an appeal under such Act to the 
rirst appellate author ity or, in the case of a 
·onvict ion, to the first appellate court has ex­
nired without an appeal havin g been presented 
,ir the appeal, if presented , h as been disposed 
of 
SCHEDULE 
See section 2(1) 
------------~~-- ---- -
1 The Assam Agric ultural Income Tax 
Act, 1939. 
2 The Assam Amusement and Betting Tax 
Act, 1939. 
3. The Assam Sales Tax Act, 1947. 
4. The Assam Prof essions , Trades , Callings 
and Employment Taxatio n Act, 1947. 
5 The Assam (Sales of Petroleum and 
Petroleum Products Includin g Motor 
Spirit and Lubr icants) Taxation Act, 
] 955. 
6. The Assam Finance (Sal es Tax) Act , 
1956. 
7. The Assam Passenge rs and G oods Taxa­
tion Act , 1962 . 
8. The Assam Electricit y Duty Act. 1964. 
9 The Assam Purchase Tax Act, 1967. 
MD. SAADULLAH. 
Joint Secretary to the Govt. or Assam , 
Law D~partment. 
GAUHATI-P1intcd and published by the Supdt. i/c. PriJ'ltine Pre·s 
Directorate of Ptg . & Sty., Govt. of A1sam (Ex-Gazette) 
No.263-1,560+ 1000-4-J0-1975. ' 

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