The ASSAM TAXATION (SETTLEMENT OF DISPUTES) ' ACT, 2000

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----­l~egistered 
THE ASSAM GAZETTE 
~~'1 
EXTRAORDINARY 
w~ ~'1'=11 ~ ~~ 
PUBLISHED BY AUTHORITY 
~~ I 03 ~9;[ 1", 1 ~, 17 C"l, 2000, 27 ~'it. 1922 (~<:!\") 
1 No. 103 Dispur. Wednesday. 17th May. 2000. 27th vaisakha, 1922 (S.E.J 
GOVERNMENT OF ASSAM 
ORDERS BY THE GOVERNOR . 
LEGISLATIVE DEPARTMENT : : LEGISLATIVE BRANCH 
NOTIFICATION 
The 17th May, 2000 
No. LGL.152/99/20 .--The · following Act of the Assam . Legislative 
Assembly which received the assent of the Governor is hereby puhlishcd 
for general information. 
298 THE ASSAM GAZETTE, EXTRAORDINARY, MAY 17, 2000 
ASSAM ACT NO. VII OF 2000 
(Re ceived the assent of the Governor on 12th May, 2000) 
THE ASSAM TAXATION (SETTLEMENT OF DISPUTES) 
' ACT, 2000 
AN 
ACT 
to provide for expeditious settlement of disputes in respect or arrear 
tax, penalty or interest and expeditious payment thereof under the relevant 
Acts relating to sales tax, entertainment tax, tax on luxury, tax on 
specified land and agricultural income by way or settlement of such 
disputes on a one time basis and the matters connected therewith or 
incidental thereto. 
Whereas it is expedient to provide for settlement of Assam Act No. 
cl . cl f' · · I XII of 199J, 1sputcs an en orcement ot payment ol arrear tax, pena ty central Ac1 74 
or interest, as the case may be under the Assam General of 195<>, Assmn 
S. l · T· A 199-i 1 C ., l S· l · T· A 195'- h Aet No. VI of d es ax ct, .J, t 1e ent1 a d es dX ct. o, t e I 'J39. Assam 
Assam Amusement and Betting Tax Act, 1939. The Al'I No. v or 
A T L · H 1 ~ cl L d . H 1989, Ass:tm ssam ax on uxunes ( ote s an o g111g ouses) Aet No. , .111 or 
Act, 1989, the Assam Taxation (on Luxuries) Act, 1997, 1997. Assam 
h A T . S .f .. d L I A 1990 h Al'! No. XII of t e ssam axation (on pec1 1e anc s) ct, , t e l'190. Assam 
Assam Agricultural Income Tax Act. 1939 and other .r\ct No. ix or 
1 d f, cl · · · · Jl).~9 and ..\ssam repea c Acts re erre to 111 sub-section ( 1) of· Section 74 Act No. x11 or 
of the Assam General Sales Tax Act, 1993. 1 9._?3 
' rcspel'tivl'I~' 
Be it enacted by the Legislative Assembly of the State of Assam in the 
Fifty first Year of the Republic of India as follows :-
Short title , 
extent and 
commencement. 
L>dinitions. 
l. (I) This Act may be called the Assam Taxation 
(Settlement of Disputes) Act, 2000. 
(2) It extends to the whole of the State of Assam. 
(3) ft shall come into force from the date of its 
publication in the Official Gazette. 
2. (I) 111' this Act, unless the context otherwise requires, -
(a) "applicant''. means a dealer, a proprietor. a hotelier, 
an owner, a stockist or an assessee as defined in 
the relevant Act and includes legal heirs. 
successors, assignees or nominees of such 
dealer. proprietor~hotelier, owner, stockist or an 
assessee ; 
(b) "arrear tax, penalty or interest in dispute" means, -
•, 
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THE ASSAM GAZETTE, EXTRAORDINARY, MAY 17, 2000 299 
(i) tax, by whatever name called, including 
additional tax, if any payable by an applicant 
upon assessment under the relevant act, or 
(ii) penalty payable hy an applicant under the 
relevant Act, or 
(iii) interest payable hy an applicant under the 
relevant Act, 
which, as the case may be, is in dispute in any 
appeal or revision pending before the appellate 
authority or revisional authority including the 
Assam Board of Revenue, the Gauhati High 
Court and the Supreme Court of India on the 
31st day of March, 2000 under the relevant 
Act; 
Explanation :- The amount of arrear tax, 
penalty or interest which, though included in 
the appeal petition or the revision petition, is 
not actually in disputes shall be excluded for 
the purpose of calculating the arrear tax, 
penalty or interest in dispute. 
(c) "designated authority" means the authority 
appointed under section 3 to receive the 
application for settlement of dispute and to 
dispose of the same ; 
(d) "notified authority" means the authority 
appointed under section 3 to perform the 
functions under sub-section (3) and 
sub-section ( 4) of section 8 ; 
(e) "prescribed" means prescribed by rules made 
under this Act ; 
(f) "relevant Act" means any one or more of the 
following Acts :-
(i) the Assam General Sales Tax Act, 1993 
(Assam Act No. XII of 1993 ). 
(ii) the Central Sales Tax Act, 1956 (Central Act 
74 of 1956). 
(iii) the Assam Amusements and Betting Tax 
Act, 1939 (Assam Act No. VI of 1939), 
300 THE ASSAM GAZETTE, EXTRAORDINARY. MAY 17. 2000 
(iv) the Assam Tax on Luxuries (Hotels a1i6 
Lodging Houses) Act, 1989 (Assam Act 
No . V of 1989), 
Dcsignall'd 
authority and 
notified 
authority. 
Eligihil it .v for 
scltlcml
0
nt . 
(v) the Assam Taxation (on Luxuries) Act. 1997 
(Assam Act No. VIIT of 1997), 
(vi) the Assam Taxation (on Specified Lands) 
Act, 1990 (Assam Act No. XII of 1990), 
(vii) the Assam Agricultural Income Tax Act, 
1939 (Assam Act No. IX of 1939), 
(viii) the repealed Acts as mentioned in 
sub-section ( 1) of section 74 of the Assam 
General Sales Tax Act , 1993 (Assam Act 
No. XII of 1993) and 
includes the rules made, or 
notifications issued under the Acts referred 
to in sub-clauses (i), (ii) , (iii), (iv), (v), 
(vi), (vii) and (viii) above. 
(2) Unless there is anything repungnant in the subject 
or contexts , all expressions used in this Act, 
which are not defined in this Act but defined in 
the relevant Act , or used in the relevant Act. shall 
hav e the same meaning as in the relevant Act. 
3. For carrying out the purposes of this Act, the State 
Government may , by notification published in the Official 
Gazette appoint one or more authorities, referred to section 
3 of the Assam General Sales Tax Act , 1993 to be the 
designated authority and the notified Assam Art 
authority and such authorities shall exercise No. x11 or I 99J. 
jurisdiction over such area or areas as the 
State Government may specify in the 
notification . 
4. ( 1) Subject to the other provisions of this Act , an 
applicant shal ·I be eligible to make an application for 
settlement or arrear tax, penalty or interest in dispute in 
respect of any period for which an assessment has been 
made under the relevant Act and an appeal or revision 
relating thereto is pending on the 31st March, 2000 , before 
any appellate authority or revisional authority. or any other 
authority as the case may be : 
Provided that where an applicant has filed a writ 
petition or appeal or reference or revision before the Assam 
; 
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THEASSAMGAZETTE, EXTRAORDINARY, MAY 17, 2000 301 
Application 
settlement. 
Board of Revenue, the Gauhati High Court or the Supreme 
Court against any order in respect of the arrear tax, penalty 
or interest in dispute, the applicant shall file an application 
before such Board, High Court or Supreme Court, as the 
case may be. for withdrawing such writ petition. appeal, 
reference or revision and after withdrawal of such writ 
petition, appeal, reference or revision, as the case may be. 
with the leave of the Court, the applicant shall be eligible to 
make an application for settlement under this Act by 
furnishing proof of such withdrawal. 
(2) Notwithstanding anything contained in suh-section 
( l ), an applicant shall not be eligible to make an application 
for settlement of arrear tax, penalty or interest in dispute in 
respect of any period under the relevant Act for which the 
appeal or revision has been finally heard by the appellate 
authority or the revisional authority , as the case may be. 
Explanation :- For the purpose of this suh-section, no 
appeal or revision shall be deemed to have been heard only 
by reason of any stay order having been passed by any 
appellate authority or revisional authority in connection 
with such appeal or revision . 
(3) Notwithstanding anything contained in sub-section 
(I), an applicant shall not be eligible to make an application 
for settlement where prosecution for any offence 
punishable under any provision of the relevant Act has 
been instituted in respect of any arrear tax. penalty or 
interest in dispute. 
Explanation :- The prosecution h~ts been instituted implies 
that the prosecution is pending before the Court. A mere 
show-cause notice shall not debar an applicant from 
making an application for settlement under this Act. 
for 5. (I) An. application for the purpose of Section 4 shall be 
made to the designated authority by an applicant in such 
form, and in such manner, as may be prescribed. on or 
before the 3 lst day of July, 2000 or by such later date as 
the State Government may, by notification in the Official 
Gazette; specify frotn time to time: 
(2) Separate applications shall he made by an applicant 
for different periods under each of the relevant Acts. 
(3) The applicant shall send a copy of the application 
made under sub-section (I) to the appellate authority or the 
302 THE ASSAM GAZETTE, EXTRAORDINARY, MAY 17, '.WOO 
revisional authority before whom the appeal or revision , a.t-­
the case may he, is pending, within seven days rrom the 
date of making such application before the designated 
authority. 
Ul'lcrmination 
of' mnount 
pa~-,1hlc h~· the 
applicant. 
6 . ( l) The designated authority shall, ordinarily within 
sixty clays from the date or receipt or an application 
referred to in Section 5, verify the correctness or thc 
particulars furnished in such an application with reference 
to the connected records aYailahle with the assessing 
authority, appellate authority or any other authority, as the 
case may be. 
(2) Where the designated authority is satisfied about 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 for the 
purpose of settlement of arrear tax, penalty or interest in 
dispute at the rate specified in section 7 : 
Provided that while determining the amount payable 
by the applicant for the purpose of settlement of arrear tax, 
penalty o.r interest in dispute, the designated authority shall 
take into account any aniount of arrear tax, penalty or 
interest in dispute paid by the applicant before making an 
application under Section 5 and deduct the amount so paid 
by him from the amount determined as payable hy the 
applicant under this sub-section : 
Provided further that the amount payable by an 
applicant as determined under this sub-section shall be 
rounded off to the nearest rupee and, for this purpose , 
where such amount contains a part of a rupee, then, if such 
part is fifty paise or more, it shall be rounded off to a 
rupee, and if such part is less than fifty paise , it shall be 
ignored. 
(3) After the amount payable hy an applicant is 
determined under sub-section (2), the designated authority 
shall, subject to such conditions and restrictions as may be 
prescribed, require the applicant, by a notice in such form 
as may be prescribed, to pay the amount so determined 
under sub-section (2) within thirty days from the date of 
receipt of such notice by the applicant or within such 
further time as may be prescribed. 
(4) The applicant shall pay in one instalment, the sum 
determined by the designated authority as per the terms of 
the notice and intimate the fact of such payment to the 
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THE ASSAM GAZETTE. EXTRAORDINARY. MAY 17. 2000 3W 
Rate applicahll' 
in determining 
the amount 
pa~" ' h I c. 
Sl'ltlcmcnt of 
clbputc and 
issue of t·crtifi­
l'att.• of 
sdt ll'llll ' llt. 
designated authority within fifteen days of making such 
payment together with a copy or duly receipted challan 
showing. payment of the amount specified in the not ice 
issued under sub-section (3 l. 
(5) The al1lount required LO be paid in terms or the 
notice issued under sub-section {3) shall be paid in such 
manner as is specified in the relevant Act or the rules 
framed thereunder. 
7. (I) The amount payable by an applicant for .settlement 
uf dispute under this Act shall he, 
(a) where the dispute relates to any arrear lax. at the 
rate of fifty percentum of the arrear tax in 
dispute. or 
(b) where the dispute relates to any arrear interest. at 
the rate of twenty five percentum of the arrear 
interest in dispute. 
(2) The arrear penalty in dispute. if any , shall he 
waived. 
8. (I) The designated authority. on being satisfied about 
the payment of the amount which the applicant is required 
to pay by virtue or the notice under sub-section (3) or 
section 6. shall settle the dispute in respect of which an 
application has been made under sub-section (I) of section 
5 and issue a certificate of settlement for such dispute in 
such form as may be prescribed, lo the applicant, 
ordinarily within thirty days or receipt or the copy or duly 
receipted challan in support of payment made by the 
applicant and thereupon, such applicant shall be discharged 
from his liability to make payment of the balance amount 
of such arrear tax, penalty or interest in dispute : 
Provided that where no paymcnf is required to he 
made by an app I ican t by reason of an adj us tme 11 l as 
referred to in the first proviso to sub-section (2) or section 
6 and no notice is issued lo him under sub-section 3. or 
section 6 the designated authority shall settle the dispute 
and issue a certificate for such dispute to such applicant : 
Provided further that a certificate or settlement shall 
be issued hy the designated authority separately in respect 
of every application made under section 5. 
(2) The designated authority. for reasons to be recorded 
in writing. may refuse to settle a dispute : 
304 THE ASSAM GAZETTE, EXTRAORDINARY, MAY 17, 2000 
Bar on 
re-opening ol' 
'ettled cas<·s. 
\\' ithdrawal ol' 
appeal and 
rt·, . is ion. 
Appl'ilall" 
authoritv and 
rt' vis i c1 ii a I 
authorit \' not to 
p ro<'Cl"d · in 
certain ca~t·~. 
Provided that no order refusing to settle a dispute-­
shall be passed without allowing the applicant a reasonable 
opportunity or being heard . 
Ci) The dc-.,ignatcd authority may at any time within 
ninety day'> rrom the date or issue of the certificate under 
sub-section (I), rectify any error apparent on the race or 
the record: 
Provided that no such rectification adversely affecting 
the applicant shall be passed without allowing the applicant 
a reasonable opportunity of being heard. 
(4) (a) the notified authority within ninety days or the 
order passed by the designated authority may, either or his 
own motion or on an application by the applicant, call for 
and examine the records or any proceeding under this Act 
and may pass such order thereon as it deems fit : 
Provided that no such order shall be passed without 
allowing a reasonable opportunity or being heard to the 
applicant as well as to the designated authority. 
(b) The order passed by the notified authority under 
this sub-section shall be final and binding on the 
designated authority as well as on the applicant. 
9. Subject to the provisions of sub-section (_',) and 
sub-section (4) of section 8. a certificate or settlement 
issued under sub-section (I) of section 8 shall he 
conclusive as to the dispute to which it relates. and no 
matter covered by such certificate or settlement shall he 
rc-opended in any proceeding or appeal or revision, or any 
other proceeding . under the relevant Act. 
I 0. Notwithstanding anything to the contrary contained in 
any provi-.,ion in the relevant Act. the appeal or rcvi-.,ion for 
any period pending before tl1e appellate authority or the 
rcvisional authority. as the case may be. other than the 
Assam Board or Revenue. the Gauhati High Court and the 
Supreme Court. in respect of \Vhich a ccrtific1tc or 
settlement is issued under sub-section (I) or section 8, 
shall be deemed to have been withdrawn by the aprlic~mt 
from the date or making or the application by the applicant 
under sub -section (I) or section). 
11. No appellate authority or rcvisiona l authority other 
than the Assam Board or Revenue, the Gauhati High Court 
and the Supreme Court shall proceed to decide any appeal 
or revision under the relevant Act relating to any period in 
• 
.,_ . 
THE ASSAM GAZETTE, EXTRAORDINARY, MAY 17, 2000 305 
!{evocation of 
l'crlific:1tc of 
settlement. 
Information lo 
he sent lo the 
authorities 
under the 
relevant Act. 
respect or which an application has been made by an 
applicant under section 5 : 
Provided that such authority shall proceed to decide · 
such appeal or revision for such period in accordance with 
the provisions of the relevant Act, if a certificate of 
settlement referred to in sub-section ( 1) of section 8 is 
refused to the applicant by an order passed by the 
designated authority in writing under sub-section (2) of 
section s ·or by the notified authority under sub-section (4) 
of section 8. 
12. ( 1) Notwithstanding anything contained in Section 9 or 
section I 0, where it appears to the designated authority that 
an applicant has obtained the benefit of settlement under 
this Act by suppressing any material information or 
particulars or by furnishing any incorrect or false 
information or particulars, such designated authority may, 
for reasons to be recorded in writing and after giving the 
applicant a reasonable opportunity or being heard , revoke 
the certificate of settlement issued under sub-section (I) of 
section 8. 
(2) If a certificate of settlement is revoked under 
sub-section (I), the appeal or revision, as the case may be, 
under the relevant Act. covered by s(1ch certificate or 
settlement, shall, not\vithstanding the provisions of 
section 9 or section I 0 stand revived or reinstated 
immediately upon su(:h revocation, and such appeal or 
revision shall be decided in accordance with the provisions 
of the relevant Act, as if no settlement of the arrear tax. 
penalty or interest in dispute in such appeal or revision has 
ever bee1i made under this Act : 
Provided that this sub-section shall not apply in 
respect of any case already withdrawn under the proviso to 
sub-section (I) of section 4 with the leave of the Assam 
Board of Revenue or the Gauhati High Court or the 
Supreme Court, as the case may be. 
13. The designated authority shall keep the assessing 
authority, the appellate authority or the revisional 
authority. who, for the time being. has jurisdiction over 
the applicant under the relevant Act, informed, inter alia. of 
the fact of -
(a) making of an application by an applicant under 
section 5. 
1 •! 
306 THE ASSAM GAZETTE, EXTRAORDINARY. MAY 17. 2000 
(b) passing of any order by the designated authorit · . 
under section 8. and 
No refund of 
amount paid 
under the Act. 
Power of the 
State c;o\'crn· 
mcnt lo make 
rules. 
l'owcr to 
remove 
difficulties . 
(c) revocation of any certificate of settlement under · 
section 12, 
in such form and manner, and within such time, as may be 
prescribed. 
14. Any amount paid hy an applicant under section 6 shall 
not he refundable under any circumstances : 
Provided that in the case of rcvoc 'ation of a settlement 
in accordance with section 12, the amount paid by the 
applicant' under section 6 shall be treated to have been paid 
under the relevant Act for the period for which the 
certificate of settlement has been revoked. 
15. The State Government may, hy notification published 
in the Official Gazette, make rules. with prospective or 
retrospective effect, for carrying out the purposes ofthis 
Act, and such rules may provide for all or any of the 
niatters which, under any provision of this Act, is required 
to be prescribed or to be provided for by rules. 
16. If any difficulty arises in giving effect to any of the 
provisions of this Act , the State Government may, by 
order , not inconsistent with the provisions of this Act , 
remove the difficulty. 
M. K. DEKA, 
Secretary to the Govt. of Assam. 
Legislative Department. 
CI UWAHATI- Primed & Published hy the Dy . Director (P). Dirwtorate of Ptg. & Sty .. 
Assam . Guwahati (l:x-Ga1cttc) No . 205-500-900 - 17-5-2000 . 
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