The ASSAM TAXATION (LIQUIDATION OF ARREAR DUES) (AMENDMENT) ACT, 2019

Registered No.-768/97 
THE ASSAM GAZETTE 
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EXTRAORD INARY 
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PUBLISHED BY THE AUTH ORI TY 
-.:f~ 524 ilrxt~, 1lb¥Gi~l'<i!, 31 ~CI5~<il, 2019, 10 ~. 1941 ~) 
No. 524 Dispur, Tuesday, 31st December, 2019, lOth Pausa, 1941 (S. E.) 
GOVERNMENT OF ASSAM 
ORDERSBYTHEGOVERNOR 
LEGISLATIVE DEPARTMENT : : : LEGISLATIVE BRANCH 
NOTIFICATION 
The 31st December, 2019 
No. LGL.36/2005/75.- The following Act of the Assam Legislative Assembly 
which received the assent of the Governor on 24th December, 2019 is hereby published for general 
information. 
ASSAM ACT NO. XVIII OF 2019 
(Received the assent of the Governor on 24th December, 2019) 
THE ASSAM TAXATION (LIQUIDATION OF ARREAR 
DUES) (AMENDMENT) ACT, 2019 
2420 THE ASSAM GAZETTE, EXTRAORDINARY, DECEMBER 31, 2019 
Preamble. 
Short title, 
ntent and 
commenc~ment. 
Amendment of 
Preamble. 
AN 
ACT 
further to amend the Assam Taxation (Liquidation of Arrear Dues) 
Act, 2005. 
Whereas it is expedient further to amend the Assam Taxation 
(Liquidation of Arrear Dues) Act, 2005., hereinafter referred to as 
the principal Act, in the manner hereinafter appearing; 
It is hereby enacted in the Seventieth Year of the Republic of India 
as follows: -
I. (I) This Act may be called the Assam Taxation (Liquidation of 
Arrear Dues) Act, 2019. 
(2) It shall have the like extent as the principal Act. 
(3) It shall come into force at once. 
2. In the principal Act, for the existing Preamble, the following shall be 
substituted, namely: -
"Preamble Whereas it has become expedient to provide for 
liquidation of long outstanding dues relating to tax, penalty and 
interest, as the case or cases as may be, under the Assam Value 
Added Tax Act, 2003, the Central Sales Tax Act, 1956, the 
Assam Professions, Traders, Callings and Employments 
Taxation Act, 1947, the Assam Taxation (On Specified Lands) 
Act, 1990, the Assam Agricultural Income Tax Act, 1939, the 
Assam Electricity Duty Act, 1964 and the repealed tax Acts as 
referred to in sub-section (I) of section 174 of the Assam 
Goods and Services Tax Act, 20 17 by offering one time 
incentive in the 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 
dateline;" 
Amendment of 3. In the principal Act, in section I, in sub-section (3), for the 
section 1• word, figures and punctuation mark, "31 51 March, 20 17", the 
word, figures and punctuation mark, "31st March, 2020" shall 
be substituted. 
Amendment of 4. ln the principal Act, in section 2, in sub-section ( 1 ), -
sectioo z. (i) for the existing clause (b), the following shall be 
substituted, namely:-
"(b) "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 statutory orders for periods up to 
30th June, 2017 under an; provision ofthe relevant Acts 
passed on or before 30 September, 20 19 or by such 
Assam 
Act XI 
of2005. 
Assam Act 
No. VIII of 
2005, 
Central Act 
74 of 1956, 
Assam Act 
No. VI of 
1947, Assam 
Act No. XII 
or 1990, 
Assam Act 
No. IX of 
1939, Assam 
Act No. XXX 
of 1964 and 
Assam Act 
No. XXVIII 
of20J7 
THE ASSAM GAZETTE, EXTRAORDINARY, DECEMBER 31, 2019 2421 
Ameadment of 
Seetion 4. 
later date as the State Government may, by notification 
in the Official Gazette, specify from time to time and 
also includes further calculable interest as per the 
relevant Acts on the involved principal amounts up to 
the date of application within the meaning of section 5 
of this Act;" 
(ii) for the existing clause (d), the following clause shall be 
substituted, namely: -
"(d) "Relevant Acts" means any one or more of the 
following Acts, namely: -
(i) the Assam Value Added Tax Act, 2003, (Assam Act 
No. VIII of2005); 
(ii) the Central Sales Tax Act, 1956, (Central Act 74 of 
1956); 
(iii) the Assam Professions, Trades, Callings and 
Employments Taxation Act, 1947 (Assam Act No. 
VI of1947); 
(iv) the Assam Taxation (On Specified Lands) Act. 1990, 
(Assam Act No. XII of 1990); 
(v) the Assam Agricultural Income Tax Act, 1939, 
(Assam Act No. IX of 1939); 
(vi) the Assam Electricity Duty Act, 1964 (Assam Act 
No. XXX of 1964); and 
(vii} the repealed tax Acts as mentioned in sub-section (I) 
of section 174 of the Assam Goods and Services Tax 
Act. 2017 (Assam Act No. XX VIII of 20 17)." 
5. In the principal Act. for the existing section 4, the following 
shall be substituted, namely:-
"Eligibility 
condition. 
4. Subject to other provisions of this Act, an 
applicant shall be eligible to make an application 
under this Act for all his outstanding dues in respect 
of amounts assessed for the periods up to 301h June, 
2017 and levied against him on or before 301h 
September, 2019 but not lying in dispute before any 
statutory forum or the Hon'ble Gauhati High Court 
or the Hon 'ble Supreme Court of India as on the 
date of application under the Act." 
Sabltitutioa of 6. In the principal Act, for the existing Schedule, the following 
Sdledate shall be substituted, namely: -
2422 THE ASSAM GAZETTE, EXTRAORDINARY, DECEMBER 3 1, 2019 
"Schedule 
(See Section 6) 
Sl. Description of the 
No. outstanding dues 
Payment to be made under the Act 
on the date to avail the benefit 
corresponding to the respective 
Amount to be paid for filing ! 
I 
application to avail benefit under I 
the Act ! 
serial as per column (~) -- -· --~-------------
t-:f:--ll'-+-~___;(:"'""2)~--:-+--o~~...,.---~(3;.L.l) _ --·-+-- · (4) -:-
1 Amount of total On or before 31" Marcl1, 20 20. 100% of arrear tax and 15% of 
outstanding dues. arrear interest. Total penalty will 
be waived: 
Provided that if total 
outstanding dues consist of only 
interest and penalty then 30% of 
interest: Total penalty will be 
waived: 
Provided further that if 
total outstanding dues consist of 
only penalty amount, then 50% 
of the penalty. 
~--~----------~~----------------------~-----------------------J. - )1 
S. M. BUZAR BARUAH, 
Commissioner & Secretary to the Government of Assam, 
Legislative Department, Dispur, Guwahati-6. 
Guwahati : Printed and Published by the Dy. Director, Directorate of Printing & Stationery, Assam, Guwahati-21. 
Extraordinary Gazette No. 1047- 300 + 10-31 • 12-2019. (visit at- dpns.assam .gov.in) 

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