The ASSAM PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS TAXATION (AMENDMENT) ACT, 1952

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ASSAM ACT XIII o:r 1952 
THE ASSAM PROFESSIONS, TRADES, CALLI~GS 
AND EMPLOYMENTS TAXATION (AMEND­
MENT) ACT, 1952 
(Rec~'ived the asseilt o'fthe Goverlfor on the 8th October 195~) 
(Paased by the Assembly) 
(Publi'shed in the Asram Gazette, dated 15th October 1952) 
An' 
Act further to amend the Assam Ptofessions, Trades, Callings and 
Employmen"ts Taxation Act, 1941 
Preamble. WHEREAS it is expedient further to amend the Assam As 
Professions, Trades, Callings artd Employments Taxatiori vi~r 
Act, 1947, hereinafter referred to as the "principal Act," 
in the manner hereinafter appearing:-'-
It is hereby enacted as follows :-
Short title, 1. (1) This Act may lie called the Assam Professions, 
extent and Trad 'es, Calliags and Empl6ymenrs Taxation (Amendment) commence- A t 1952 ment. c • • 
(2) It shall have the like extent as the principal Act. 
(3) It shall come into force at once. 
1 e t'on of 2. (I) In section 2 of the principal Act, the following 
:;.~r 
1
cJause shall be inserted as clause (a) and the existing clause (a) 
to section 2 shall be renumbered as clause (aa) :-
of Assam "( ) c • 1 · • · · 1 ' Act VI of a assessmg aut 1onty m a parttcu ar area means 
1947. the Superintendent referred to in section 6 exercising jui'is-
diction in that area, " ; · 
Amendment (2) for item (i) of clause (d) the following shall be_ sub-
of clause (d) stituted, namely:-
H~n °~ aec:;f "(i) A 'Government, the head of an office or the dis-
Assam Act bursing officer." 
VI of 1947. 
Amendi!lent 3. For section 6 of the principal Act, the following 
of aection 6 shall be substituted, namely:-
of Assam Act 
VI of 1947. 
Act 
1947• 
Taxing au- "6. The Commissioner, Assistant Commissioner, 
thorities. Superintendents, Inspectors and Sub-Inspectors or any 
other officer appointed under . the Assam Sales Tax Act, 
1941, shall be the Commissioher, Assistant Commi~sioner, 
Superintendents, Inspectors and Sub-Inspectors or such 
other officer respectively for carrying out the purposes of 
this Act, and their pow~;rs ~nd dutfes and r~lation with 
one another shall be such as may be prescribed". 
Assam Act 
XVII of 
1947. 
Ir:sertion of 4. To sub-section (4) of section 8 of the pr)ncipal 
new p~oviso Act, the following proviso shall be added, namely :-
to section 8 np "d d h t b £ ·k' . . . (4) of Assam • rovt .e t a e ()re ma: mg assessmenls, the asses-
Act VI of smg authonty may allow the petson such furtber time as he 
1947 think-s fit to make the return or to com-ply with the terms 
of the not'ice issued under sub-section (2)". 
[ Price l anna or ld. ] 
insertion of 5. After section 8 of the principal Act, the following 
new secti?ns new sections shall be inserted, namely:-after section 
8ofAslam fr b Act VI of "SA. I 10r any reason any person has not een 
1947. assessed or has been under-assessed for any financial year 
Ass easement 
of Escaped 
Tax. 
the assessing authority may, notwithstanding anything 
contained in sub-section (2) of section 7, at any time within 
three years of the end of that year, serve on the person 
liable to pay the tax, a notice containing all or any of the 
requirements which may be included in a notice under sub­
section {2) of section 7 and may proceed to asses:: or re· 
assess him and the provisions of this Act shall, so far as 
may be, apply accordingly as if the notice were a notice 
issued under that sub-section: 
Provided that the tax shall be charged at the rate at 
which he would have been charged if the person would not 
have escaped assessment or full assessment, as the case may 
be. 
Rectification 8B. (I) The authority which made an assessment or 
of mistakea. passed an order on appeal or revision in respect thereof, 
may, of his own motion, and shall if an application is filed 
in this behalf, within three years from the date of such 
assessment or order rectify any mistake apparent from the 
record of the case : 
Provided that no such rectification having adverse 
effect upon an assessee shall be made unless the assessee has 
been given a reasonable opportunity of being heard .. 
(2) Where anv such rectification has the effect of reduc­
ing the assessment, the assessing authority shall order any 
refund which may be due to such person. 
t3) Where any such rectification has the effect of enhan· 
cing the assessment or reducing the refund, the assessing 
authority shall serve on the person a notice of demand in 
the prescribed form specifying the sum payable, and such 
notice of demand shall be deemed to be issued under section 
11 and the provisions of this Act shall apply accordingly." 
Arend!flent 6. In section 9 of the principal Act-(1) in sub-section 
:f s:n 9 (3J for the words "a return furnished under sub-section 
Act VI :C (2)'', the words "no return under sub-section (2) has been 
1947, furnished or a return furnished under that sub-section" 
shall be substituted. 
(2) After sub-section (3) of section 9 of the principal Act, 
the following new sub-section shall be inserted, namely :-
"(4) Where any Principal Officer fails to deduct any 
tax or after deducting fails to pay it as required by or 
under this Act, he shall, without prejudice to any other 
consequences he may incur under this Act, be deemed to be 
a person in default in respect of the tax not deducted or 
paid and all the provisions of section 13 shall apply to him: 
Provided that the assessing authority shall not make a 
direction under sub-section (2) of -section 13 for the recovery 
of any penalty from such person unless it is satisfied that 
such person has wilfully failed to deduct and pay the tax.'~ 
3 
~nsdtor( 'l. After section 9 of the principal Act, the following 
o_f new sec- new sections shall be inserted, namely:-tions after 
section 9 of 
Assam Act 
VI ef 1947. 
"Requisition 9A. The assessing authority may require a principal for deduc-tion of tax. officer to deduct, from any payment to a person, any tax 
or penalty due from him and the principal officer shall 
comply with such requisition. 
Indemnity. 9B. The principal officer deducting or paying any tax 
under the provisions of this Act is hereby indemnified for 
such deduction or payment thereof". 
Amendment 8. For section 10 of the principal Act, the following 
of section 10 h ll b b · d ] of Assam s a e su shtute , name y :-
Act VI of 
1947. 
Appeal. "10. Any person aggrieved by an order passed by an 
assessing authority under this Act may in the prescribed 
manner appeal, within thirty days of receipt of such order, 
to the Assistant Commissioner : 
Provided that the Assistant Commissioner may admit 
it after the expiration of thirty days, if he is satisfied that 
for reasons beyond the control of the appellant or for any 
other sufficient cause it could not be filed within time : 
Provided further that no appeal shall lie against an 
. order of assessment under sub-section ( 4) of section 8". 
Insertion 9. The following new section shall be inserted after 
;fo~ew af~; section 10 of the principal Act, namely: -
section 10 of 
Aasam Act 
VI of1947. _, 
"Power of lOA. Subject to such rules as may be prescribed and 
revision. for reasons to be recorded in writing, the Commissioner 
may, on an application by a person aggrieved by any order, 
filed within ninety days of that order, or of his own motion, 
revise any order passed under this Act by any officer subor­
dinate to him : 
Provided that no order prejudicial to a person shall be 
passed without giving him a reasonable opportunity of 
being heard". 
Amendment 10. For section 13 of the principal Act, the following 
of section 13 shall be substituted, namely :-
of Assam 
Act VI of 
1947. 
Mode of "13. (1) Where any tax or other dues payable under 
recovery. this Act is not paid on or before the due date the person 
shall be deemed to be in default: 
Provided that where a person has presented an appeal 
or petition for revision and such appeal or petition for 
revision has been admitted, he shall not be deemed, for so 
\ 
long as the appeal or petition for revision remains pending, 
to be in default in respect of the portion of the dues in 
dispute, 
(2) Where a person is in default, the assessing au~qority 
may, in his discretion direct that, in addition to the amount 
due a sum not exceeding that amount shall be recovered 
from the defaulter by way of penalty. 
(3) Where a person is in default, the assessing authori­
ty shall, unless action has been taken under section 9A, 
order that the amount due shall be recoverable as an arrear 
of land revenue and shall proceed to realise the amount due 
as such." 
Amen~ment II. For section 14 of the principal Act, the following 
of section 14 shall be substituted namely:-of Assam Act ' 
VI of 1947. 
Refunds, "14. Any person who has paid any tax or penalty in 
excess of the amount due under this Act may, within ninety 
days of the service of the order of assessment or that passed 
on appeal or revision as the case may be, apply for a 
refund and the amount paid in excess shall be refunded 
accordingly." 
Insertio~ of 12. After section 17 of the principal Act, the following 
:ill~/:C:fc: new sections shall be inserted, namely:-
17 of Assam 
Act VI of 
1947, 
"~rosecution, 17A. No suit shall be brought in any civil court to s u1ts or Glther . . f proceedings. set as1de or mod1 y any assessment made or order passed 
under the provisions of this Act, and no prosecution, suit 
or other proceedings shall lie against any officer of the 
Government for anything in good faith done or intended 
to be done under this Act or the rules made thereunder. 
17B. In computing the ·period of limitation pres· 
cribed for an appeal or a revision, the day on which the 
order complained of was made and the time requisite for 
obtaining a copy of such order shall be excluded. '' 
A. G. P. (Leg.) No.3Ij52-2250-13·3·1953, 

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