The Assam Taxation (Liquidation of Arrear Dues) Act, 2005

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Register•ed No. - 768/97 
THE ASSAl\tl GAZE'fTE 
\Sf '>1 t S!fR'T 
EXTRAORDINARY 
m~ qs4qi<1111ijRf fl<filfiit~ 
PUBLISHED BY AUTHORITY 
~~ 136 ~~, ~WfG'MM, 19 ~, 2005, 29 5'~, 1927 ("~) 
No. 136. Dispur, Tuesday, 19t}iApril, 2005, 29tn Chaitra, 1927 (S.E.) 
GOVERNMENT OF ASSAM 
ORDERS BY THE GOVERNOR 
LEGISLATIVE DEPARTMENT ::: LEGISLATIVE BRANCH 
!'lOTIFICATION 
The 19th April, 2005 
No. LGL.36/2005/16.--The follow ing Act ofthe Assam Legislati ve 
Assembly which received the: assent of the Governor is hereby published for 
general information . 
942 THE ASSAM GAZETTE. EXTRAORDINARY, APRIL 19, "2005 
Preamble. 
Soort ti~I~ , 
extent :and 
commence­
ment. · 
Definitions. 
A. SSA~1 ACT NO . XI OF 2005 
(Received the assent of the Governor on 18th April, 2005) 
THE ASSAM TAXATION (LIQUIDATION: OF ARREAR DUES) ACT, 2005 
AN 
ACT 
t0 provide for liquidation of long outstanding dues of arrear tax, 
penalty and interest under a few Acts. 
Whereas it has become expe.dient to provide 
for liquidation of long outstanding dues relating to 
ta.'!.: ~ penalty and L~terest, as the ~se or ~.15es !:JS m~y 
be, under the Assam General Sales Tax Act, 1993, 
Central Sales Tax Act, 1956, the - Assam 
Ao<:::sements and Betting Tax Act, 1939, the Assam . 
Taxation (Hotel and Lodgitig Houses) Act, 1989, 
the A~am Taxation (On Specified L:inds) Act, 
1990, the Assam Agricultural Income Tax Act, 
1939, the Assam Taxation (On Luxuries) Act, 1997 
and tht"'. repealea sales tax Acts as referred. to in sub-­
section (1) of section 74 of the Assam General Sales 
Tax Ae,-t, 1993 py offering one time incentive in th•, 
form of waiver of the balance portion of qualifying 
arrear dues remaining after payment of the 
prescribed percentage of the total dues within the 
stipulated datelin~; 
Assam Act No. 
XII or 1993, 
C~ntral Act 74 of 
1956, Assam Act 
No. VI of 1939, 
Assam Act No. V 
of 1989, Assam 
AL'l: Nit. XU of 
1990, Assam Act 
No. JX of 1939, 
Assam Act No. 
VIU of 1997, and 
Asum Act No. 
XU of j993, 
It is hereby enacted in the Fifty-sixth Year of the Republic of India 
as follows :-
L (i) This Act may be ca:led fut Assa.u'Tn;ahon (Liqui#cn cf . ~'\rre~ Du~) 
Act, 2005. . 
(2) It extends to the whole of Assam. 
(3) It shall come into fo~ at once and shz11 remain in force till 31•1 July, 
2005 or by such later date as the State Government may, by notification in 
the Official Gazette, specify from time to time. 
2. (1) In this Act, unless the context otherwise requires,-
(a)"Applicant" means a dealer, a proprie>;or, a hotelier, an ow11er or an 
assessee as defined in the relevant Act and includes legal heirs, 
successors, assignees or nominees of r,uch dealer, proprietor, hotelier, 
owner or an assessee; 
(b) "Long outstanding dues of arrear tax, penalty and interest" means unpaid 
amounts as on the date of coming into force of this Act on account of 
tax, interest and penalty by an applicant as per ~tatutory orders under any 
provision of the relevant Acts passed en or before 31st March, 1999 or 
by such later date as the State Government may, by notification in the 
Offkial Gazette, specify from time to time and also includes further 
calculable interest on the involved principal amounts upto the date of 
application within the meaning of section 5 of this Act; 
(c) "prescribed" means prescribed by rules made thereunder; 
• ../ 
.. 
__ THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19, 2005 943 
5 . 
Designated 
Authority. 
Eligibility 
conditions. 
Application 
for waiver. 
Procedure 
for 
app!k..ation. 
(d) "Relevant Acts " means any one or more of the following Acts, namely:-
(i) the Assam General Sales Tax Act , 1993, (Assam Act No. 
XII of 1993); 
(ii) the Central Sales Tax Act, 1956. (Centra! Act 74of1956) ; 
(iii) foe Assam Amusements and Betting Tax Act, 1939, 
(Assam Act No. VI of 1939); , 
(iv) the Assam Tax onLuxw:ies (Hotels ancl Lodging Houses) 
Act, 1989, (Assam Act No. V of 1989;); 
(v) foe Assam Taxation (On Luxmies) Act, 1997 (Assam Act 
No. VI11of1997); 
(vi) the Assam Taxation (On Specified Lands) Act,. 1990, 
(Assam Act No. XII of 1990); 
(vii) the Assam Agricultural hlcome Tax Act., 1939, (Assam Act 
No. IX of 1939); 
(viii) the repealed Acts as mentio ned in sub-section (l } of 
Section 74 of the Assam General Sales Tax Act, 1993, 
(Assam Act No. Xll of 1993 ) . 
{2) Unless there is ·anything repugnant in th~ subject or contexts, all 
expressions used in this Act, which are not defined in this Act but defined 
in the reievant Acts, or used in the relevant A cts, shaH have the meaning s 
respectively ii.ssigned to them in the relevant Acts. 
3. The Senior Superintendents of Taxes or the Superinti:ndents of Taxes or the 
Agricultural Inoomc Tax Officers exercising jurisdiction over an applicant at 
the commencement of this Act shall be the Designated Authority for the 
purpose of receiving and disposing an application 1ulder section 5 of the Act. 
4. Subject to other provisi~ns of this Act, an applicant shall be eligible to make 
an application unde-.r this Act for all bis outstandin!; du<'..s in respect of amounts 
assessed or levied against him on or before 31. 03 .1999 but not lying in dispute 
before any statutory fon1n1 or the Gauhati High Court or the Supreme Court of 
India as on the date of application under the Act. 
5. ( 1) An application for the putpose of section 4 of the Act shall be made to the 
respective Designated Authority by an application in the prescribed form 
and manner alongwith the receipted copy of the desighated bank challan 
for the payable amount according to the prescribed formula and by the 
prescribed dateline in the Schedule attached to the Act; 
(2) A separate application shall be made by an applicant for the applicable . 
different assessment periods as well as the applicable diflerent relevant 
Acts . 
6. (l) The Designated Authority shall, ordinarily within thirty days from the date 
of receipt of an application i-eferred to in section 4 of the Act, verity the 
correctness of the particulars furnished in such application. 
(2) Where the Designated Autbotity is satisfied a.bout the correctness of the 
particulars set forth in the application made by an applicant, he shall 
determine, by an order in writing, the amount payable by the applicant as 
well as the amount entitled for waiver for the conccmed assessment period 
under the applicable relevant Acts according to the formula specified in 
the Schedule attached to this Act. 
944 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19, 2005 
·Refusal In 
certain 
i:asa. 
Settlement 
of arrear 
dues. 
Rectification 
of the order 
or settlement. 
Revocation 
of order of 
settlement . 
No refund 
of amount 
paid under 
the Act. 
Manner of 
payment. 
• 
Provided that while detemi..ining the amount payable by the 
applicant as detennined under this sub-sec1jon shall be roun~ed off to the 
nearest rupee and .for this purpose, where such amount contams a part of a 
rupee, then, if such part is fifty paise or more, ii shall be rounded off to a 
rupee, and if mch part is less than fifty paise, it shall be ignored . 
(3) An applicant shall deposit the balance payable amount, if any, pw·suant to 
the detenninati.on completed by the Designated f\uthority upon his 
application made under this Act 
( 4) In case the .long ou18tanding dues of arrear tax, penalty a.id interest is 
under recovery or bakijai proceeding at the hand of an authority other than 
· the Designated Authority, the latter shall irmnediately notify such other 
authority abcut the status of the arrear cettific.ate initiafly sent by him after 
receipt of a valid application within the meaning of section 3 of the Act 
and shall withdrnw the same as soon as proc eeding i:: under suh-scction (2) 
of this sectio ·o are finalised and the payable amount thereon is deposited in 
full by an applicant. 
7. The Designated Authority, for reasons to be recorded in wtiting, may refuse to 
entertain an application made under section 5 of the Act with the prior 
approval of the Zonal Deputy Commissioner of1'axes: 
Provided tha>: no order in this regard shall be passed without allowing the 
applicant a reasonable opportunity of being heard. 
8. Consequent upo11 determination of the amount under section 6 and payment in 
full of such detemiined amount. ap applicant shall stand discharged from any 
further liability in respect of the involved due3 subject to other applicable 
provisions of the Act. 
9. The Designated Authority may, at any time within ninety days from the date 
of any order passed by him under this Act, 1·ectify any arithmetical mistake or 
other mistake of .oi factual nature apparent from the record of the case: · 
Provided that no such rectification adversely affecting the applicant sh.al! 
be passed without allowing him a reasonable opportlmity of being heard . 
10. (1) Where it appear8 to the Designated Authority that J.1n applicant has 
obtained the ·benefit of waiver under this Act by suppressing any material 
information or particulars or by fumishi.ng any incorrect or false 
information ( >f particulars, such assessing authority may, for reasons to be 
recorded in VITiting and after giving the applicant a reasonable opportunity 
of being heard, revoke any order passed under sub-section (2) of section 6. 
(2) After availing the benefit under the Act, if the .matter is subsequently 
agitated before any statutory forum as provided under the relevant Acts or 
any court oflaw, then the benefits conferred by this Act shall be treated as 
withdrawn. · 
11. Any amount paid by an applicant within the meaning of any provision under 
this Act shall not be refundable wider any subsequent circumstances: 
Provided that in the case of revocation of ·an order passed under sub­
section (1) of section 10, the 'amounts paid by the applicant under various 
provisions of this Act shall be deemed as payment madii under the concerned 
relevant Acts for the applicable period. 
12. The amowits payable under the provision of this Act shall be paid in the same 
manner as is specified in the relevant Actli or the rules ttamed thereunder. 
/. 
ThE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19. 2005 945 
Powerotthe 
State 
Government 
to make 
rules. 
Power to 
remove 
difficulties. 
13. 
14. 
The State Government may, by notification pubhshed in the Official Gazette, 
make rules, with prospective or retrol>'P<>,,ctive ~.ffect, for carrying out the 
purposes of t11is Act, and such rules may provi<fo for all or any of the matters 
which, under any provision of this Act, is t•x1uil'ed to be prescribed or to be 
provided for by rules. 
If any difficulty arises in giving effect tQ any Of fhc provisions ofthls Act, the 
State Government may, by order, not inconsiste .ut with the provisions of this 
Act, remove the difficulty. 
SMcdD1e 
. (Soc Section 6) 
SI Description of the 
---~----- ·---·---···---- -- -----·-- ---! ---payment to be made un<k>r this Amount to be paid for 
No. outstanding dues 
-(1) (2) 
1 Amountoftotal · 
outlltanding dues. 
Act on the date to avail the tiling application to avail 
benefit as · er column ( 4) . benefit uudt?f this Act. __ 
Onorbefore(ilil iuiY:Ioo5~ ~ ~~;z· of a~ar ~ and 
50% of the total mear 
interest. Tota.I penalty will 
be waived . 
Provided that if total 
outstanding dues consist 
of only penalty amount, 
~SO%~fthe::..c=::::.c.--i 
M.A. HAQUE, 
Secretary to the Govt. of Assam, 
Legislative Department, Dispur. 
GUWAHATI- Printed & Published by the Dy. Director (P&S), Directorate ofPtg. & Sty., 
_ Assam, Guwahati-21, (Ex-Gazette) No. 271-500-600-19-4-2005. 
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