The Assam Agricultural Income Tax (Amendment) Act, 2010

RegisteredNo.-768/97
THEASSAMGAZETTE
\5PfT~cr
EXTRAORDINARY
m~ qi~~"~ ~qiifIn.9
PUBLISHED BY THE AUTHORITY
~\ 274 ~~, ~!i'fG4<lR,7 m~, 2010, 16 ~, 1932 (~)
No.274 Dispur,Tuesday,7thSeptember,2010, 16thBhadra,1932(S.E.)
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
LEGISLATIVE DEPARTMENT:: LEGISLATIVE BRANCH
NOTIFICATION
The 7thSeptember,2010
No.LGL.61/2009/31.-The followingAct of theAssam LegislativeAssemblywhichreceived
theassentoftheGovernorisherebypublishedforgeneralinformation.
.; .•..
ASSAM ACT NO. XXVII OF 2010
(Received theassentof theGovernoron31stAugust,2010)
THE ASSAM AGRICULTURAL INCOME TAX (AMENDMENT) ACT, 2010

2234 THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 7, 20LO __ -----'
Preamble.
Sho rttitle,extent
and commence-
mcnt.
Amendment of
section3.
Amendment of
section88.
AN
ACT
furthertoamend theAssam AgriculturalIncome Tax Act, 1939.
Whereas itisexpedientfurthertoamend the Assam Agricultural
Income Tax Act, 1939,hereinafterreferredtoasthe principalAct, inthe
manner hereinafterappearing;
Itishereby enacted inthe Sixty-firstYear of Republicof Indiaas
follows:-
1.(1) This Act may be called the Assam AgriculturalIncome Tax
(Amendment) Act, 2010.
(2) Itshallhave thelikeextentastheprincipalAct.
(3) Itshallbe deemed tohave come intoforceonand from thefirstday
of April,2010.
2. IntheprincipalAct, insection3,thepunctuationmark".",appearingat
theend, shallbe substitutedby thepunctuationmark ":"and thereafter
followingprovisosshallbe inserted,namely:-
"Providedthatthe StateGovernmentmay, by notificationinthe
OfficialGazette,varythe ratesof taxunder thisAct and on such
notificationbeingissued,the rateof tax shallbe deemed tohave
been amended accordingly:
Provided furtherthatthe rateof tax tobe specifiedor
variedby the StateGovernmentshallnotexceed fiftypercentum."
3. IntheprincipalAct, insection8B, -
(i) for the word "ten",appearingbetween the words "atthe
rateof' and "percentof such agriculturalincome",the
word "eighteen"shallbe substituted;
(ii) the punctuationmark".",appearingat the end, shall be
substitutedby the punctuationmark ":"and thereafter
followingprovisoshallbe inserted,namely:--
"Provided that the State Government may, by
notificationinthe OfficialGazette,varythe ratesof tax
under thisAct and on such notificationbeing issued,the
rate of tax shall be deemed to have been amended
accordingly:
Assam
Act IX
of
193..

~~r- __ ---,-T-,-,H",=E,--,A~SS~A~,~M~G.!...!A~Z<!=Ec!.T2..T~E>-,~E~X~Tc.!.RA~O=!.!RD~IN!.!...!.!.A~R~Y~,_S~E~P,---,T~E='.!cM!.!.B!d.E~R~7l...>..,--=2~O...!...:1O~----"2,,-,,2~35
Providedfurtherthatthe rateof taxtobe specified
orvariedby the StateGovernmentshallnotexceed thirty
percentum."
Amendment of
section50.
4. IntheprincipalAct, insection50, -
(i) insub-section(t),the punctuationmark ".",appearingat
the end, shallbe substitutedby the punctuationmark ":"
and thereafter following provisosshall be inserted,
namely:-
"Providedthatif the State Governmentissatisfiedthat
circumstancesexistwhich render itnecessaryfor itto take
immediate action,ifany,itmay make any ruleswithoutsuch
previouspublication:
ProvidedfurtherthatanyruleunderthisAct may be made
soastohave theretrospectiveeffect.";
(ii) aftersub-section(2), followingnew sub-section(3)shallbe
inserted,namely:-
"(3) The StateGovernmentshallcause every rulemade
underthisAct and everynotificationissuedunderthis
Act tobe laid,assoonasmay be, afteritispublished
before theStateLegislaturewhileitisinsessionfora
totalperiodof thirtydays whichmay be comprisedin
one sessionorintwoormore successivesessionsin
which itisso laid or the sessionsimmediately
following and if the State Legislatureagrees in
making anymodificationinthe ruleornotificationor
thatthe ruleornotificationshouldnotbe made, the
ruleornotificationshallthereafterhave effect onlyin
such modified form orbe of no effect, as the case
may be; so,however,thatany such modificationor
annulmentshallbe withoutprejudicetothevalidityof
anythingpreviouslydone under that rule or
notification."
MOHD. A. HAQUE,
SecretarytotheGovernmentof Assam,
LegislativeDepartment,Dispur,
GUWAHATI- Printed& Publishedby theDy, Director(P&S), DirectorateofPtg.& Sty..Assam, Guwahati-21
(Ex-Gazette)No.547-500-600-7-9-2010

‹ Prev All Assam acts Next ›