The ASSAM TAXATION (ON SPECIFIED LANDS) (AMENDMENT) ACT, 2019

Registered No.-768/97 
THE ASSAM GAZETTE 
~~q 
EXTRAORDINARY 
~~ <tS'4"~~ ~ ~ 
PUBLISHED BY THE AUTHORITY 
~~ 374 ~~. 1~. 4 ~. 2019, 13 ~. 1941 ~) 
No. 374 Dispur, Wednesday, 4th September, 2019, 13th Bhadra, 1941 (S.E.) 
GOVERNMENT OF ASSAM 
ORDERSBYTHEGOVERNOR 
LEGISLATIVE DEPARTMENT:: : LEGISLATIVE BRANCH 
NOTIFICATION 
The 4th September, 2019 
No. LGL. 42/2004/151_.- The following Act of the Assam Legislative 
Assembly which received the assent of the Governor on 26th August, 2019 is hereby 
published for general information. 
ASSAM ACT NO. XV OF 2019 
(Received the assent of the Governor on 26th August, 2019) 
THE ASSAM TAXATION (ON SPECIFIED LANDS) 
(AMENDMENT) ACT, 2019 
1702 THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 4, 2019 
Preamble 
AN 
ACT 
further to amend the Assam Taxation (On Specified 
Lands) Act, 1990. 
Whereas it ts expedient further to amend the 
Assam Taxation (On Specified Lands) Act, 1990, 
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 :-
Short title, 1. (l) This Act may be called the Assam Taxation (On 
Specified Lands) (Amendment) Act, 2019. extent and 
commencement 
(2) It shall have the like extent as the principal Act. 
(3) It shall come into force at once. 
Amendment of 2. In the principal Act, in section 3, after sub-section 
section 3 (2A), the following new sub-section (28 ), shall be 
inserted, namely :-
"(2B) Notwithstanding anything contained in sub­
section (I), no tax shall be levied under sub-section 
( 1) in respect of green tea leaves grown or bought by 
the tea estates for a period of three years on and from 
the l 51January, 2019." 
Assam 
Act XII 
ofl990 
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. 
Ex. Gazette No. 747-300 + 10-04-09-2019. (visit at--dpns.assam.gov.in) 

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