Section 8: In the principal Act, in section 15, in sub-section (1), for the clauses (A) and (B), the following shall be substituted, namely

Assam Act VIII of

2003.

Assam ActVill of2003.

----~T~HE ASSAM GAZETTE, EXTRAORDINARY, AUGUST 29, 2009 1393 Substitution of section 19.

Power to make rules.

"(A) where there has been contravention referred to in sub-clause (i) or (ii) of clause (a), a penalty of an amount not exceeding double the sum collected by. way of tax, subject to a minimum of ten thousand rupees;

(B) where there has been a contravention referred to in sub-clause (ii) of · clause (a) or 'in clause (b), penalty of amount not exceeding fifty thousand rupees subject to a minimum of ten thousand rupees, and in additiOn any sum crillected by the person by way of tax in contravention of · section 11, shall be forfeited to the State Government."