The ASSAM TAX ON LUXURIES (HOTELS AND LODGING HOUSES) ACT, 1989

Registered No. A-12 
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EXTRAORDINARY . 
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PUB!,lSHID BY AUTHORITY 
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;ff 49 ~-t'l~ . ~(Jji~<!, 2i Jl~:'f, 1989, 1 <f!<!Sl, ~911 (~<J) 
No. 49 f)bpar, Friday, 21st ' April, l989 . 1st Vaisaklla. 
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I ; 
GOVERNMENT OF ASSAM 
ORDERS BY THE GOVERNOR 
';. ;_ .. · 
LEGISLA'l'IVE DEPARTMENT LEGISLATIVR BRANCH 
NOTIFICATION 
The 20th Ap1il, 1989 
No. LGL.31/89/61. - The foilowing Act of the ~ssam 
Legislative Assembly which received the assent of the 
Governor is hereby published for general · information. 
40~ THE ASSAM GAZETTE. EXtRAORDlNARY, ApRtL ~I, 1989 
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ASSAM ACT No. V of 1989 
Received the assent of the Governor on 12th April 1989) 
THE ASSAM TAX ON LUXURIES (HOTELS AND 
LODGING HOUSES ) ACT, 1989 · 
An 
Act 
to provide for the imposition of a tax on luxu­
ries in hotels and lodging houses. 
Preamble. Whereas it is necessary to make an addition 
to the revenues of Assam and, for that purpose, 
it is expedient to impose a tax on the luxuries 
in hotels and lodging houses and to provide for 
matters connected ther ewith . 
It is hereby enacted in the Fortieth Year of 
the Republic of India as follows :-
Short title, 1. (1) This Act ·may be called the Assam Tax. 
~="~:- On Luxuries (Hotels and Lodging Houses) Act, 1989. 
ment. i 
(2) It extends to the whole of the State of 
Assam. 
J 
(3) It shall be deemed to have come into force 
with effect from the first day of April, 1989. 
Defln.ition.s, ~· In this Act, unless the context otherwise re-
I 
quires, -
(1) ''assessing officer" in relation to any ho­
·telier . means the authority competent to assess the 
hotelier in accordance with section 5 of this Act; 
(2) "business" includes the activity of provi­
ding residential accommodation and any other ser­
vice in connection with, or incidental or ancillary 
to, such activity of providing residential . accommo­
dation, by a hotelier for monetary consideration; 
-~ (3) "Commissioner'' means the Commissioner cf 
Taxes, Assam; · 
• 
THE ASSAM GAZETTE. EXTRAORDINAHY, APRIL 21, 1~89 40S 
( 4) "concessional rate" in relation to a luxury · 
provided in a hotel, means a rate lower than the 
normal rate fi.x·ed by any Government, authority, or 
under any law for the time being in force; 
(5) "hotel" includes a residential · accommoda­
tion, a lodging house, an inn, a public house or 
a bullding or part of a bu_ilding, where residential 
uccommodation is provided by way of business; · 
( 6) "hotelier " means , in relation to a hotel, the 
person Y1ho owns the hotel and includes a per~on 
who for the time being is in charge of the manage-
ment of the hotel; · 
(7) "luxury provided in a hoter• means accom-
. modation and other services provided in a hotel, 
the rate of charges for which including the charges 
for air-conditio ning, telephone, television, radio, 
music, entertainment, extra b .. ds and the like, is 
one hundred rup .~ es per person per day or more; 
but does not include the supply of food and drinks 
where such supply is separately char~ed for; 
(8) ''person " includes any company or .associa­
tion or body · of individuals whether incorporated 
or not , and also a Hindu undivided family, a firm, 
a local authority, a State Government and the Cen-
tral Government ; · 
(9) "place of business " includes an office, or 
any other place · which a hotelier uses for the pur­
. pose .of his business or where' ·he keeps his books 
of accounts ; · 
( 10). ''pre scribed'' means prescribed by rules 
_made under this Act; _ 
(11) ''receipt" means the amount of monetary 
consideration received or receivable by a hotelier or 
. by his agent for anv luxury · provided in a hotel; 
(12) "registered hotelier" .means a hotelier t e· 
gistered ·under Section 6 of th1_s Act; 
... 
l 406 THE ASSAM GAZETTE. EXTRAORDINARY, APRIL 21, 1989 
(13) "rules" means rules made under this Act~ 
(14) .''State '' means the State of Assam; 
( 15) "tax" means the , tax levied on luxuries 
.. provided in a hotel payable under this Act; 
(16) ''turnover of receipts" means the aggregate 
of the amounts of monetary co:i.sidnation received 
or receivable by a hotelier or by his agent in respect 
of the luxuries provided in a hotel during a giyen 
perioQ.. 
I,.iability to 3. (1) Subject to the provision s of this Act 
tax. and the rules made thereunder there shall be 
levied a ' tax on the turnover of receipt s of a 
hotelier. · 
(2) There · sha11 be levied . a tax on the 
turnover of receipts at the following rates, namely :-
(a) Where the charge for 
luxury · provided in a hotel is less 
than one hundred rupees per ·day 
.per person-
(b) Where the charge for 
luxury provided m a hotel is one 
. hunrired rupees or more but does 
not exceed two . hundred rupees 
per day per person- · -
· (c) Where the charge for 
luxury provided in a hotel exceeds 
two hundred rupees but does not 
exceed three hunrlred rupees per 
. day per person-· 
Nil. 
Ten per cen­
tum of such 
turnover of 
receipts. 
Fifteen · per 
centum . of 
such turnover 
of receipts . 
(d) Where the charge for Twenty per 
luxury provided in a hotel exceeds centum of 
three hundred rupees per day per such turnover 
person- · · of receipts. 
Provided that, where the charges are levied 
otherwise than on daily .basis or pu person then 
the char¥es for determinmg the tax liability under 
this section shall be computed proportionately for 
THE A.SSAM C AZETIE EXTRAORDI NARY , APRIL _? l , 1()8n 4o7 
a day and per person . based on the tota l period 
of occupation of the accommodati on for which 
the charg es are made and tht> number of persons 
actually occupying or permitted to occupy accor­
ding to the rules or practice of the hotel. 
(3) . Wher e, in addition to the charges for 
luxury provided · in a hotel, service charges are 
levied and appropriated by the hctelier and not 
paid to the staff then · such charge s shall be 
deemed to be part of the charges for luxury 
provided in the hotel. · 
( 4) Where luxury provided in a hotel to any 
person ( not being an employe e of the hotel ) 
is r:ot charged at all, or is charged at .a conce­
ssional rate, neverthel ess there shall be levied 
and collected the tax on ~ch luxu ry at th e 
rates specified in sub-section (2) , as if foll charges 
for such luxury were pa id to the hotelier. 
( 5) Where luxury provided in a hotel for 
a specified number of persons, is shared by more 
tha.n the number specified, then, unless the 
additional person · is a child occupying the r oom 
along with his parent er guardian and no sepa rate 
charge is recov ered for tf.e child, in . addition to 
the tax levied for luxury prcvid ed to the specified 
number of persons , there shail b e levied and 
recovered separately the tax in · ·respect of the 
charg~s : made for the extra per sons accommodated . 
. Explanation. - For the purpme of this sub­
section, " child " means a person who has not 
completed twelve years of age. 
(6) The tax shall not be levied and payable 
iri respect of the turnover of receipts for supply 
of food and drinks, on the sale of which the 
hotelier is . liable to pay' sales tax under the Assam 
Sales Tax Aci, · 1947 (Assam Act XVII of 1947). 
(7) For the purposes of this Act, tax collec ted 
separately by the hotelier shall not be considered 
to be part of the receipt or the t urnover of 
receipts of the hotelier. 
4~ · THE ASSAM GAZETTE. E .. \.T.H.AORDINARY APRIL 21, 198 
Liability of 4. (1) Subject to the ptovisi.ons of this .Ket and 
hoteli er t o the rules made thereunder, there shall be paid by 
pay tax. every hotelier who is liable to- pay tax under this 
Act, the tax or taxes leviable in accordance with 
the provisions of this Act. 
(2) If a person other than the owner (incJu­
ding part~owner) is for the ti me being in charge 
of the hotel, then such person and the owner (including 
part-owner) shall jointly and severally be liable to 
pay the tax. 
Exercis e of 5. The authorities competent to assess, recover 
powers. ':'nd and enforce payment of tax under the Assam Sales 
authonues. Tax Act, 194 7, hereinafter referi ed to as the sales 
tax law, shall, within their local jurisdiction 
under the sales tax law, be competent to assess, 
recover and enforce payment of tgx due from any 
hotelier whose place of business is located within 
such jurisdiction r-.s if the tax were a tax under the 
sales tax law and the hotelier a dealer, with.in the 
meaning of the sales tax law, carrying on business 
withiri such jurisdiction . and, subject to the provisions 
of this Act and the rules, notifications and orders 
made thereunder, the said authoriti es, for this purpose, 
may exercise all or any oft-he powers they have under · 
the sales tax law, and the provisions of the sales 
tax law, i:ncluding provisions relating to inspections 
assessment, registration of the transferee of a bu­
siness, imposition of tax liability of a person 
carrying on ·business on the transferee of, or suc­
cessor to, such business, transfer of liability of any 
firm or Hindu undivided family to pay tax in the 
event of dissolution of s.uch firm or partition of 
such family, appeals, revisions, references, refunds, 
rebates, payment of interest, compounding of 
offences and treatment of documents furnished by 
a dealer as confidential, shall mutatis mutandis 
apply accordingly. 
Registration. 6· (1), No. hctelier liable tO pay the tax under 
section 3 shall provide accommodation by way of 
. business, unless he possesses a valid certificate of 
registration as provided by this Act : 
THB A~SAM dAZETTE, EXTRAORDI'NAl{ Y, APRIL 21, 198? 409 
Provided that, it shall be lawful for the ho­
telier to P!Ovide or continue to provide ace mmo­
dation by way of business if the hotelier has 
applied for registrati o n within the prescribed time. 
(2) Every hotelier requfred to possess ·a certi­
ficate of registration shall apply in the prescribed 
form to the assessing officer within thirty days 
from the date on which the hotelier first becomes 
liable to pay the tax. 
(3) 1f the assessing officer, after such enquiry 
as he deems fit, is satisfied that an application for · 
registration is in order, he shall register the appli­
cant and issue to him a certificate of registration 
in the prescribed form. · · 
( 4) The assessing officer may, after considering 
any information furnished or otherwise called fot 
or received under any provisions of this Act, amend 
from time to time the certificate of registration. 
(5) Where a . registered hotelier discontinue s, 
transfers or otherwise disposes of his activity of 
providing accommodation by way of business or 
where he ceases to be liable to pay the . tax and 
he applies in tile prescribed form to the assessing 
officer, the latter shall, after such inquiry as may be 
necessary, cancel the certificate of registration with 
effect from such date as he may fix in accor­
dance with the rul es. 
(6) Where the assessing officer is satisfied 
that any registered hotelier has discontinued, transfe­
red or otherwise disposed of the activity of provi­
ding accommodation by way of business and has 
failed to apply under sub-section (5) for cancella­
tion of certificate of registration, the assessing 
officer may, after giving the hotelier a reasonable 
opportunity of being heard, cancel the certificate of 
registration with effect from such date as he may 
fix to be the date from which the said activity 
has been discontinued, transferred or otherwise 
disposed of : 
410 THE ASSAM GAZETTE, EXTRAORDiNARY APRIL 21, 1989 
Provided that the cancellation of certificate of 
registration on an application . of the hotelier or 
otherwise shall · not affc ct tJ;ie liability of the hotelier 
to pay the tax ( including any penalty or interest ) 
due for any period upto the date of cancellation 
whether such tax (including any penalty or interest) 
is assessed before or after the date of cancellation. 
Non-transfe - . 7. Save as otherwise provided in section 9, 
r a ~ility .0 r certificate cf registration shall be personal to the 
registration h 1. h · · d d h 11 b certificate. ote 1er to W Oill It IS grante an S a not e 
Informatiun 
to be 
iurnished 
regarding 
changes in 
business, 
ete. 
transferable. 
8. (i) If a hotelier liable to pay tax under this 
Act-
(a) sells or otherwise disposes of his business 
or any part thereof, or effects or makes 
any other change to his knowledge in the 
ownership of the business, or, 
(b) discontinues his business, or changes the 
place thereof or opens· a new place of 
business, or· · 
(c) changes the name or nature of his 
business, or 
(d) enters into a partnership or other associa­
tion, in regard to his business 
he shall, within the prescribed time, inform 
the prescribed au~hority accordingly. 
(2) Where any such hotelier dies, his executor 
administrator or other legal representative or where 
any such hotelier is a firm and tbere is a change in 
the constitution of the furn or the firm is dissolved 
every person who was a partner thereof, shall in 
like manner, inform the said authority of such death, 
change in the constitution or as the case may be, 
dissolution. 
Certificate 9. 
uf registra- Where a registered hotelier-
tion to eon­
tinue in cer­
tain circum• 
stances. 
(a) t~ ffe cts changes in the naine of his business, or 
THE ASSAM GAZETrE, EXTRAORDINARY APRIL 2 1, 19fl9 4J1 
Returns. 
, . 
(b) is a firm, 3.Jld there is a ch3.Jlge in the cons­
titution of the firm without dissolution thereof, or 
( c) is a trustee of a trust , and there is change 
in the trust ees thereof, or · 
( d) is a guardian of a ward, · 3.Jld •there is a 
ch3.Jlge in the guardi3.Jl, then merely by reason of 
any of the circums ta.J].ces aforesaid , it shall not be 
necessary for the hotelier, or the firm with the 
changed constitution, or the new trustef'S or new 
guardian, to apply for a fresh certificate of regis­
tration and on inform2tion · being furnished in the 
manner required by section 8, the certificate of 
registration shall be amended. 
' ' 
10. (1) Every registered hoteli er shall furnish . returns 
for such period, by such dates, and to such autho­
rity, as may be prescribed . 
(2) If anv hotelier, having furnished return 
under sub-section (1 ), . discovers any omission or 
incorrect statement therein, he may furnish a re­
vised return before the expiry of three months 
next following the last date prescribed for _ furni- , 
shing the original return. 
Prohibition 11. , ( 1) No· ~erson shall collect any sum by way 
a~ainst colic-of tax in respect of his business to the extent cuon of tax h h . 1· bl . d th A _in certain t at e IS not 1a e t o pay 1t un er e ct. 
cases. 
(2) No person who is not a registered hote­
lier and liable to pay tax · in respect of ·luxury' 
provided in any hotel, shall collect any sum by 
way of tax from any other person and no regis­
tered hotelier shall c.ollect any amount by way of 
tax in excess of the amount of tax payable by him 
under the provisions of this Act : 
Provided that, this sub-section shall not apply 
where a person is required to com~ct such amount 
of the tax separately in order 'to comply with the 
conditions and restrictions imposed on him under the 
provisions of 3.JlY l?-w for the time being in force. 
l 
412 rBE ASSAM GAZET"rE. !x1·R.AoRDINARY. APRiL . 21, l989 
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Bill or cash 12. A registered hotelier shall issue to the cus-
memoran- b '11 h d dum to be tomer or customers a . I or cas memoran um 
issued to serially numben.d, signecl and dated by him or his 
customer. servant, manager or agent and showing therein such 
other particulars as may be prescribed. Hr, shall 
keep a counterfoil or duplicate of such bill or cash 
memorandum duly sign~d and dated and preserve 
it for a period of not less than eight years from 
the date of the transaction. 
Accounts. 13. (1) Every hotelier liable to pay tax ' under 
this Act, and every hotelier who is required so to 
do by the assessing officer by notice served on him 
in the prescribed manner · shall keep a true account 
of the luxury provid.ed by him in .the hotel. 
(2) If the assessing officer considers that the 
accounts kept are not sufficiently clear .or intelli- . 
giblc to enabJe him to determine whether or not 
ci. hotelier is liable to tax during any perio~, or 
are so kept as not to enable a proper scrutiny of 
the returns or the statement furnished, the assess­
ing officer may require- such hotelier by notice in 
writing to keep such accounts in such form or 
manner as in his opinion is necessary for the pur­
pose of proper assessm ent and as he may, subject 
to anything that may be prescrib ed in that behalf, 
in writing direct. 
(3) The ComD?-is~ioner may, subject t~ su~h 
conditions or restnct1ons as may be prescribed m 
this behalf, by notice in writing direct any hotelier, 
or by notification in the Official Gazette, direct any 
' ·class of hoteliers to maintain accounts and records 
showing such particulars regarding their business 
in such form, and in such manner, as may be speci­
fied by him . 
. . (4) Every - registered hotelier shall ordinarily 
keep all his accounts, registers and documents 
relating to his business at the place or places of 
business specified in his certificate of registration 
or, with the previous approval of the assessing officer, 
at such other place as may be approved by the 
a..sessing officer. 
' '. 
THE ASSAM GAZETI'E, . EXTRAORDINARY APRIL 2 i, l 989 413 
Hotelier to 14. Every hotelier, who is liable to pay tax, 
declare the d h · H" d ·d. 'd d f: 'I name of ow- an w o is a in u un 1v1 e aro1 y, Of. an asso-
ner of busi- ciation or club or society or firm or company, or 
ness. who carries on business as the guardian or trustee or 
Imposition 
of penalt y 
for contr a­
vening cer­
tain provi­
sions. 
otherwise on behalf of another person, shall within the 
period prescribed send to the authority . prescribed, 
a declaration in the manner prescribed stating the 
name of the person or persons who is the owner 
or who are the ·owners of the hotel. Such declar- · 
aticm m"y be revised from time to time. 
15. (1) If any . person-
(a) (i) not being a hotelier to £ay tax under 
t!-.is Act, collects any sum by way of tax, or 
(ii) being a registered hoteli~r, collects any 
amount by way of tax in ~xcess of the tax payable 
by him, or 
(iii) otherwise collects tax in contravention 
of the provisions of section 11, or 
(b) being a hotelie~ liable .to pay tax under 
this Act, or being a hotelier who was required so to 
do by the assessing officer by a notice, served on 
him, fails in . contravention of . sub-section (1) of 
section 13, to keep a true account of . his. turnover 
of receipts or fails when directed so to do under 
that section to keep any accounts or . record in 
accordance with the direction, 
he shall be . liable to pay, in addition to any 
tax for which he may be liable, a penalty of an 
amount as follows:-
(A) where there has been contravention refer­
red to in sub-clause (i) or (ii) of clause (a) , a 
penalty of- an amount not exceeding two thousand 
rupees or double the sum collected 'by way of tax, 
whiehever is less, 
414 THE ASSAM GAZETTE. EXTRAORDINARY APRIL 21, 1989 
(B) where there has been a contravention refer­
red to in sub-clause (ii) of clause (a) or in clause 
'(b), penalty of an amount not exceeding two thou­
sand rupees, and in addition any sum collected by 
the person by way of tax in contravention of 
section 11, shall be forfeited to the State Government. 
(2) If the assessing officer, in the course of any 
proceeding under this Act or otherwise, has reason 
to believe that any person has become liable to a 
penalty or forfeiture or both penalty and forfei­
ture of any sum under sub-section ( 1 ), he shall serve 
on such person a notice in the prescribed manner 
requiring him on a date and at a place specified 
in the notice to · attend and show cause why a 
penalty or forfeiture ~r ho.th pi:nalty and forfeiture 
of any sum as provided in sub-section (1) should 
not be imposed on him. 
'c3) The assessing officer shall thereupon hold 
an enquiry and sh all make such order as he thinks 
fit· 
( 4) No prosecution for an offence under this 
Act shall . be instituted in respect of the same facts 
on which a penalty has been imposed under this 
section. \ 
. (5) When any order of forfeiture is made, the 
assessing officer shall publish or cause to be published 
a notice mereof for the information of the persons 
concerned giving such details and in such manner 
as may be prescribed. 
Payment 16. (1) Tax shall be paid in tbe manner herein 
of tax. provi~ed, and at such intervals as may be prescribed· 
(2) A registered hotelier furnishing return as 
required by sub-section (1) of section 10, shall first 
pay into a Government treasury, in the prescribed 
manner, whole of the amount of tax due from him 
according to such return. 
/ 
THE ASSAM GAZETrE, EXTRAORD~~ARY APRIL 21, 1989 415 
(3) A registered hotelier furnishing a · revised 
return in. accordance with sub-section (2) of section 
10, which revised return shows that a larger amount 
of tax than already paid is payable, :shall first pay 
into a Government treasury the extra amount of 
tax. · 
(4) (a) The amount of tax-
(i) due when returns have been furnished 
without full payment thereof, or 
(b) the amount of penalty levied under sec-
tion 15, or · 
(c) the sum (if any) forfeited to the State 
Government under section 15, 
shall be paid by the hotelier or the person 
liable therefor into a Government treasury by such 
date as may be specified in a notice issued by 
the assessing officer for this purpose, being a date 
not earlier than thirty days from the date of 
service of the notice : · 
Provided that, · the a~sessing officer may, . m 
respect of any particular hotelier or person, and 
for reasons to be recorded in .writing, allow him 
to pay the tax, interest or penalty (if any) or the 
sum forfeited, by instalments. 
( 5) Any tax, penalty or interest or sum forfeited; 
which remains unpaid after the date specified in 
the notice for payment, and any instalment not 
duly paid, shall be recoverable as an arrear of 
land revenue. 
(6) Notwithstanding anything· contain€d in this 
Act or in any other law for the time being in force, 
where any sum collected by ' a person by way of 
tax in contravention of section 11, is forfeited to 
the State Government under section 15 and is 
recovered from him, such payment or recovery 
sha 11 · discharge him of the liability to refund the 
sum t.o the person from whom it was so collected. 
416 THE ASSAM GAZETTE. EXTRAORDINARY APRIL 21 , 1989 
---- -
/ 
A refund of such sum or any part thereof can be 
claimed from Government by the person from whom 
it was realised by way of tax, provided that an 
application for such claim is ma.de by him in 
writing in the prescribed form to the assessing 
officer, within one ye::i.r 1rom the date of the order 
of forfeiture. On receipt of any such application , 
the assessing officer shall hold such· inquiry as he 
deems fit, ?.nd if he is satisfied that the ch>.im is 
v<C1.lid and admissible and that the amount so 
claimed as refund was actually paid in Govern­
ment treasury or recovered, he shall refund the sum 
or any part thereof, which is found due to the 
person concerned. 
Rounding off 17. The amount of tax, penalty, interest, com-
t he tax etc. •t• fi th bl ' posi ion money, · ne or any o er sum paya e 
under the provisions of this Act, shall be rounded 
off . to tLe nearest rupee and, for this purpose, 
where such amount contains a part of a rupee 
consisting of paise, then, if such part is fifty 
paise or more, it shall be increased to one rupee, 
and if such part is less than fifty, paise, it shall 
be jgnored: 
Offences and 
penalties. 
r 
Provided that, nothing in this section shall 
apply for the purpose of collection by the hotelier 
of any amount by way of tax under this Act. 
18. ( 1) Whoever, knowingly furnishes a false 
return shall, on conviction, be punished-
(i) in case where the amount of tax, which 
could have been evaded if the false return 
bad been accepted as true, exceeds 
Rs· 10,000 with rigorous imprisonment for 
a term which shall not be less than six 
months but which may extend to three 
years and with fine ; 
(ii) in any ·other case, with rigorous impri­
sonment for a term which shall not be 
less than three months but which may 
extend to _one year and with fine. 
.. 
T'H.E ASSAM GAZETI'E, :EXTRAORDINARY, APRIL'1, 1989 417 
f ')) 
\'"" Whoever, knowingly keeps false account 
of the receipts in contravention of sec­
tion 13, shall, on conviction, be punished 
with rigorous imprisonment for a term 
which shall not be less than three months 
but which may extend to one year and 
with fine. 
(3) Whoever-
(i) wilfully attempts, in any manner whatso­
ever, to evade any tax leviable under 
this Act. or 
I 
(ii) wilfully attempts, m any manner what­
soever. to evade any payment of any 
tax or penalty or irterest under this 
Act, shall, on conviction .' be punished-
(b) 
r-) ~ J 
' ' ',a;. 
in case where the amount involved ex­
ceeds Rs. 50,000 during a period of half­
year, with rigorous imprisonment for a 
term which shall .not be less than six 
months but · which may extend to th1'ee 
years and with fine; 
in ariy other case, with rigorous impri­
sonment for a term which shall not be 
less than three months but which may 
extend to one year and with fine. 
Whoever aids or abets any person . in 
commission of any act specified in sub- ' 
sections (1) to (3), shall, on conviction, 
be punished with rigorous imprisonment 
which shall not be less than three months 
but which may extend to one year and 
with fine. · ·· · 
Whoever-
carries on business withou _t being registered 
in wilfol contravention of section 6, or 
. ) 
418 THE Ass'AM GAZETrt EX'TRAOROINARY, APRIL 21, 1989 
(b) fails, without suffici~nt cause; to furnish 
any information required by section 8, or 
(c) fails, without sufficient cause, to furnish 
· any return as required by section 10, by 
the date and in the manner prescribed, or 
(d) contravenes, witliout rea~onable cause, any 
of the provisions of section 11, or 
( e) fails, without sufficient cause, to issue a 
bill or cash ' memorandum as required 
under section 12, or 
(f) fails, without sufficient cause, when direc­
ted under section 13, to keep any account 
or rec~rd, in accordance with such direc­
tion, or 
(g) voluntarily 0 bstructs any officer making 
inspection or search or seizure, shall, on 
conviction, be punished with imprison­
ment for a term ·which may extend to 
one year and with fine. ' 
(6) Whoever commits any of the acts specified 
m sub-sections (1) to (5) and the offence is a con­
. tinuing one undtr any of · the provisions of these 
sub-sections, shall, on conviction, be punished with 
a dally fine of. not less than rupees ' one hundred 
during the period of the continuance of the offence, 
in addition to the punishment provided under this 
section. ' 
(7) Notwithstanding anything contained in sub· 
sections (1) to (6). no person shall be proceeded 
against un<ler these sub-sections for the acts referred 
to therein, if the total amount of tax evaded or 
attempted to be evaded is less ~han rupees two 
hundred during the period of a half-year. 
(8) No prosecution for an offence under this 
Act shall be instituted in respect of the same facts 
on which a penalty has been , imposed by the 
· assessing officer under any provisions of this Act. 
Powerto 19. (lJ The State Government may, by notifi· 
.nakc rules. • · th Offi · 1 G t k 1 t cation in e c1a azet e, ma e ru es o carry 
out tlie purposes of this Act. 
(2) In particular and without prejudice to the 
generality of the foregoing provision, ·the State 
.. 
THE AS:::Al\.1 Gi'iZETT.h; ~XTRAORD.iNARY A.1-'RJL 21, 1%9 419 
Government may make rules f c r all or anv of tle 
following matters, namely :- ~ 
(a) 
(b) 
the manner of payment cf tax ; 
the form in which accounts and regis­
ters shall be maintained by a hotelier ; 
(c) any other matter which is required or 
allowed by this Act to be prescribed. 
(3) The power to make rules, except on the 
first occasion of the exercise thereof, shrJl be sub­
ject to the condition of the rules being made after 
previous publication. 
Power ~o 20· If any difficulty arises in giving effect to 
remove d1ffi- h · · f h. A S G culties. t e prov1s1ons o t is ct, the tate overnment 
may, by general or special order, do anything not 
inconsistent with such provision which appears to 
it to be necessary or expedient for the purpose 
of removing the difficulty. 
A. RAHM.\N, 
Secretary to the Govt. of Assam, 
Legislative Department. 
---· ·-·· 
OUWAliATl.-Ptlntcd sDd Pahlilhed by ~be Dv. Director (P), Directorate of Ptg and 
~ •• A•arr, Gawabati-21 (Ex-Gazette) No. 97-l,110-500-21·4·19t9. 

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