The Assam Professions, Trades, Callings and Employments Taxation (Amendment) Act, 1971

103 
ASSAM ACT XVII OF 197i 
THE ASSAM PROFESSIONS, TRADES, CA.LUNGS AND 
EMPLOYMENT.:l TAXATION (AMENDMENT) AC r, 1971 
(As passed by the Assembly) 
(R~ceived the assent of the Governor ll)l:l the 28th June, 1971) 
[Publishecl in the Assam Ga;;,ette Extraordinary , dated the 2nd July 1971] 
An 
Act 
further to ameni the Arsam Professions Trades, Callings and Employments 
Taxation Act, 1947. 
Preamble. Whereas it is expedient further to amend the Assam An 
A~sarn Profossions, frades, Callings and Employ ments VI of 1947 
Taxation Act, 1947, here inafter called the principal 
Act . in the manner herein after appearing ; 
It is hereby enacted in the Twetit )'·Second year 
of the Republic of India as follows-
Short titi'!, . 1.(1) Thi! Act _may be called the Assam Prorr.s-
cxtent and s10ns, Trades, Callings and Employments T axat1on 
cornmence- (Amendment) Act, 1971. 
ment. 
Amendment 
of Section 2 
of Assam 
Act VI of 
!947. 
(2) It shall ha~e the like extent as the principal 
Act. 
(3) It shall come in to fqrce on such date as 
the State Government may, by notification in the 
official Gazette, appoint. 
2. In section 2 of the principal Act: -
( l) after clause (aa), the following shall be 
inserted as clause (a aa), namely:- -
"(aaa)" assessee "means a person by whom tax . 
i~ payable under the provisions of this Act." 
(2) for clause ~c), the followin~ shall be subs­
tituted, namely :-
"(c)" previous year "means the twelve months 
ending on the 31st of March nt>xt pr~ceding 
the year for which assessment is to be made 
or if the accounts of the assessee have heed 
104 
made up w a date witnin the said twelve 
months in respect of a year ending on any 
date other than the said 31st day of March, 
or if the accounts of an assessee are made 
up to a date ending on the last date of 
Bengali or Ramnavami yea r beyond the said 
31st day of ~arch then at the option of the 
assessee the year ending on the day to which 
his accounts have been so made up: 
Provided that if this option has once been exer­
cised by the assessee, it shall not again be 
exerci sed except with the consent of the 
Commissioner or such other officer as mav be 
authorised by him in this behalf, and upon 
l'Jch conditions :is the Commissioner or such 
other officer may think fit." 
Amendment 3, For srction I 0 of th e principal Act, the 
of section following shall be substituted, namely:-
10 of Assam 
Act VI of 
1947. 
"10. (1) Any assessee objecting to an order passed 
under this Act by any officer other than 
fhe C ommissioner or the Assistant Com­
misc;ioner mentioned in section 6 of this 
Act, may, within thirty days from the 
date of service of such order appeal to 
the Assistant Commissioner against such 
order in the mann~r prescribed : 
Provided that no appeal a-;ai nst an order of 
assessment or penalty shall be entertained by 
the As8istant Commissioner unless he is satisfied 
that the amount of tax assessed or penalty 
levied, if not otherwis'.! directed by him, has 
been paid: 
Pmvided further that the Assistant Commissioner 
before whom the appeal is filed may admit it 
after the expiration of thirty days, if he is 
satisfied that for reasons beyond the control of 
the appellant of or for any other sufficient 
cause it could not be filed within time. 
( 2) Every appeal under sub-section ( 1) shall be 
preH·nted in the prescribed form and shall 
te verified in the prescribed manner. 
... 
(3) 
(4) 
105 
The Assistant Commi~sioner shall fix a day 
and place for hearing of the appeal, a_nd 
may from time to time adjourn the hearmg 
and make or cause to be made, such 
further enquiry as may be deemed 
necessary. 
In disposing of the appeal under sub·section 
( 1) against an order of assessment or 
penalty, the Assistant Commissioner may-
(a) confirm, reduce, enhance or annul the 
assessment, or 
(b) set aside the assessment and direct a fresh 
a~sessment after such inquiry as may be 
ordered ; or 
(c) confirm, reduce or annul the order of 
penalty." 
Amendment 4. For sect ion lOA of the principal Act, the 
of section followinO" shall be substituted, namely:-
lOA of Auam 
0 
Act VI of 
1947. 
"lOA 1:1) The Commi>sioner may call for and 
examine the record of any proceedin~ 
under the Act, and if he considers that 
any order passed ther ein by an y officer 
ether than himself, is erroneous in so 
far as it is prejudicial to the interest of 
revenue, he may, after giving the as3essee 
an opportunity of being heard and 
alter making or causing to be made such 
enquiry as he deems necessary, pass such 
orders thereon as the circumstances of 
th e case justify, including an order 
enhancing or modifying the assessment, 
or cancelling the a5sessment and direct· 
ing a .. fresh a~sessment. 
(2) In the case of any order other than an 
order to which sub-section ( l) applies, 
passed under this Act. by any officer other 
than himself, the Commia;ioner may of 
his own motion, and in the case of an 
order passed under section IO, also, 
subject to such rules as may be prescri­
bed, on a petition by an assessee for 
revision, call for the record of any pro­
ceeding under this Act in which any such 
order has been passed and may make 
such enquiry or cause such enquiry 
to be made~ and subject to the provision~ 
106 
of this Act, may pass such order thereon · 
not being an order prejudicial to the 
assessees, as he thinks fit: 
Provided _that the Commissio ner may dispense 
with the enquiry required to be made under 
thi s sub-section, if he, for reasons to be rec or­
ded, considers such enquiry to b t> unnecessary. 
(3) In the case of a petition for revi~i o n u·:cl .. r 
sub-section (2) by a n assessee, the petitior. 
shall be made within ninety days fron:; 
the date on which the order in question 
was communicated to him or the date 
on which he otherwise comes to know of 
it, whichev er is earlier: 
Provid ed that the Commiss ioner before whom the 
petitio n is filed may a dmit it after the expira­
tion of th e period of ninety days il he is sat isfied 
that for re ason s beyond the control of the 
petitioner or for any other s11fficient cause, it 
could not be filed within time. 
Esplanatio n :-An ord er by the Commissioner 
decl ining to interfere sha ll, for the purpose of this 
section, be deemed not to be an order prejudicial to 
the assessee." 
Amenament 5. In section 13 of the principal Act , the provi so 
of section to sub-section { 1) shall be deleted . 
13 of Assam 
Act VI of 
I 947. 
Clause 2. 
Clauses 3 
and 4. 
Clau :e 5. 
EXPLANATORY NOTES 
Clau se 2 is intended to relieve the assessees who 
observe for the purpose of accoun ting any year other 
than the financial )·ear of the hardship of having to 
prepare their acco unts of profits or loss for the pur­
pose of the Act, financial year-wise. The proposed 
chan(\es will not in any way ·affect revenues. 
Ut1der the existing provisions of the law, petitions 
for revi sion can be filed against all orders whether 
passed on app eal or otherwise with the result that 
innum erable petitions for revision are filed before the 
Commi ssioner in order to circumvent the process of 
appeal nnd to delay p a) ment of due taxes, thus 
restricting the opportunity for the important func­
tionary to ensure adequate supervisio11 of the work of 
his subordi nates. 
Clause 3 is intrnded to make all orders appealable 
and clause 4 is intended to restrict petitions for 
revision ; 
The change proposed in this clause is consequential 
to the change sought to be brought about by clause 3. 

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