The Assam Taxation Laws (Amendment) Act, 1999

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Registered No.-768/97 
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THE ASSAM GAZETTE 
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EXTRAORDINARY 
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PUBLISHED BY AUTHO,RITY 
~ 72-A Wo!91<{, 11~i1<11"1, 1 ~~ 1999, 11 '1iii, 1921 (lrfqr) 
No.72 Dispur, Tuesday, 1st June, 1999, 11th Jyaistha, 1921 (S.E.) 
NOTIFICATION 
The 1st June, 1999 . 
No.LGL.45/93/147.--The following Act of the Assam Legislative 
Assembly which received the assent of the Governor is hereby published for 
general information. 
ASSAM ACT NO. XIII OF 1999 
(Received the Assent of the Governor oh 29th May, 1999) 
THE ASSAM TAXATION LAWS (AMENDMENT) ACT, 1999. 
Preamble. 
AN 
ACT 
further to amend the Assam Taxation (On 
Specified Lands) . Act, 1990 and the Assam 
Agricultural Income Tax Act, 1939. 
Whereas it is expedient further to amend the Assam 
Assam Taxation (On Specified Lands) Act, 1990 and Act XII 
the Assam Agricultural Income Tax Act, 1939, in the of 1990 
manner hereinafter appearing ; and Assam 
Act IX of 
It is hereby enacted in the Fiftieth Year of the 1939 · 
Republic of India as follows :-
538 IBE ASSAM GAZETTE. EXTRAORDINARY. JUNE 1. 1999 
Short title, 
extent and 
commencement. 
Insertion of 
new section 
12A. 
"Interest for 
delayed 
payment. 
._i',· t, 
<)l 
Amendment of 
section 32. 
1.(1) This Act may be called The Assam Taxation 
Laws (Amendment) Act, 1999. 
(2) It shall have the like extent as the respective Assam 
.Acts namely - the Assam Taxation (On Specified ActXII 
I Lands) Act, 1990 and the Assam Agricultural Income of 1990 
Tax Act, 1939. and Assam 
Act IX of 
(3) It shall be deemed to have come into force on 193 9. 
thelst day of April, 1999. 
CHAPTER - I 
Amendment to the Assam Taxation (On 
Specified Lands) Act, 1990 .. 
2. In the Assam Taxation (On Specified Lands) Act, Assam 
1990, after section 12, the following .shall be inserted Act-XII 
as section 12A, namely :- ' of 1990. 
12A. If any owner does no_t pay the full amount of 
tax as per provisi on of this Act or the Rules made 
thereunder, by the date on which it falls due, simple 
interest at the tate of two percentum per mensem with 
effect from the 1 st day of the following month shall 
, ,be payable by him on the amount by which the tax 
paid falls short Of the tax payable. No interest under 
this section shall, however, be payable if the amount 
of tax is paid by the aforesaid due date is not less 
than ninety percentum of the tax payable." 
CHAPTER-II 
Amendments to the Assam Agticultural Income 
Tax Act, 1939. 
3. In the Assam Agticultural Income Tax Act, 1939, Assam 
hereinafter referred to as the principal Act, for the Act-IX 
existing section 32, the following shall be of 1939. 
substituted, namely :-
"32. Tax and interest to be calculated to the 
1,. nearest multiple of rupees ten. -- In the 
determination of the amount of Ag.ricultural 
Income Tax, interest or a refund payable under 
this Act, if the amount is not a multiple of rupees 
ten, it shall be rounded off to the nearest multiple 
of ten rupees and, while calculating to achieve this 
purpose, if the total tax, interest or refund, as the 
case may be, contains a part of rupees ten which 
/ 
THE ASSAM GAZETTE. EXTRAORDINARY. JUNE 1. 1999 539 
is amounting to rupees five or more, it shall be 
rounded off to the next higher multiple of rupees ten 
and, if such part is less than rupees five it shall be 
ignored." 
4. In the principal Act, section 35B shall be deleted and 
Am~ndment of sections 35C, 35D, 35E, 35F, 350 and 35H shall be 
section 35. b d . 1 . 35B 35C 3 ~D renum ere respective y as sect10ns , , .) , 
35E, 35F and 350. 
Insertion of a 5. In the principal Act, after section 350 as 
new section renumbered, the following new section 35H shall be 
35H. inserted, namely :-
"35H. Interest for deferment of Advance tax.--
Where, in any financial year, the assessee, who 
is liable to pay advance tax under section 35 or 35A, 
has failed to pay such tax by the prescribed date, he 
shall be liable to pay simple interest at the rate of one 
and half percent per month with effect from the 
immediate next day of the day as prescribed for 
payment of advance tax for the respective quarter, on 
the unpaid amount by which the tax to be paid for 
that quarter falls short, till the date of full payment of 
such short fall : 
Provided, however, that the provisions of this 
section shall apply only upto the end of the financial 
year, after which the provision of section 35C as 
renumbered, shall apply. 
Am~nd~et of 6. In the principal Act, in section 36, in sub-section 
section · (2), the following proviso shall be inserted, namely:-
"Provided that no order of imposition of penalty 
under this section shall be made unless the assessee 
has been heard or has been given a reasonable 
opportunity of being heard." 
Amendment of 7. In the principal Act, in section 39, in sub-section 
section 39. (2), in the last line, for the words, "six percent per 
annum", the words "twelve percent per annum" shall 
be substituted . 
Amendment of In the principal Act, section 39 A shall be deleted 
section 39A. and section 39B shall be renumbered as section 39A. 
M. K. DEKA, 
Secretary to the Govt. of Assam, 
Legislative Department. 
GUW AHA TI - Printed and published by the Dy. Director(P) Directorate of Ptg. & Sty., 
Assam, Guwahati-21(Ex-Gazette) No.143-600-1-6-99. 

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