~ I 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'isdiction in that area, " ; · Amendment (2) for item (i) of clause (d) the following shall be_ subof 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 deduction 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,