The Assam Taxation (on specified land) (2nd Amendment) Act, 2005

XV) 
.Registered No. - 768/97 
THE ASSAM GAZETTE 
\51J11~'f 
EXTRAORDINARY 
. m~ <J>4\QCQ ~ ~<J>1t-1~ 
PUBLISHED BY AUTHORITY 
,,~ 168 Nxt~, ~~. 6 ~·. 2005, 16 ~'it' 1927 (~) 
No.168 Dispur, Friday, 6th May, 2005, 16th Vaisakha, 1927 (S.E.) 
GOVERNMENT OF ASSAM 
ORDERS BY THE GOVERNOR 
LEGISLATNE DEPARTMENT : : : LEGISLATNE BRANCH 
NOTIFICATION 
The 30th April, 2005 
No. LGL.42/2004/70.--The following Act of the Assam L~gislative 
Assembly which received the assent of the Governor is hereby published for 
general information. 
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1434 THE ASSAM GAZETTE, EXTRAORDINARY. y 
MAY6. 2005 
ASSAM ACT NO. XVI OF 2005 
(Received the assent of the Governor on 28th April, 2005) 
THE ASSAM TAXATION (ON SPECIFIED LANDS) (SECOND AMENDMENT) 
ACT, 2005 
Preamble. 
Short title, 
extent and 
(OlllnltllCC• 
mcnt. 
Amendment 
of section 3 
AN 
ACT 
to amend the Assam Taxation (On Specified Lnnds)Act, 1990. 
• Assam Whereas it is expedient to amend the Assam Talfation (On Specified Act im or 
Lands) Act, 1990, hereinafter referred to as the principal Act, in the manner 
hereinafter appearing; 
It is hereby enacted in the Fif\y-sixth Year of the Republic of India 
as follows:-
I. (1) This Act may b.e called the Assam Taxation (On Spccifiell Lands) (Second 
Amendment) Act, 2005. 
(2) It shall have the like extent as the principal Acl. 
(3) It shnll be deemed to have come into force on the first day or January, 2005. 
2. In the principal Act, in section.3, after sub-section (2), a new sub-section (2A) 
shall be inserted, namely:-
"(2A) Notwithstanding anything contained in sub-sections (I) and (2) and 
subject to sub-section (3),·no tax shall be .levied under sub-section(!) 
in respect of a tea estate owned by the Assam Tea Corporation Limited 
for a ocriod of five years on and from 1'1 January, 2005 during which 
the total area of specified lanll owned or held by the Assam Tea 
Corporation Limited art\! used for or 'intended to be used by them 
Juring tho~c year for growing tea onJ for pi:trposcs ancillary thereto. 
Provided that the State Government may, by notification in the 
Official Gazette, extend the period or exemption for further periods, 
not exceeding one year at a time, subject to such conditions and 
restrictions as may be specified in the said notification.''. 
M.K.DEKA, 
1990. 
Commissioner & Secy. to the Govt. of Assam, 
Legislative Department, Dispur. 
GUWAHATI- Printed & Published by the Dy. Director (P&S), Directorate of Ptg. & Sty., 
Assam , Guwahati-21, (Ex-Gazette) No. 335-500-600 -6-5-2005 . 
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