Registered No.-768/97 THE ASSAM GAZETTE ~~ct EXTRAORDINARY err~ <1S{~;q ~ ~ PUBLISHED BY THE AUTHORITY -.:f~ 524 ilrxt~, 1lb¥Gi~l'<i!, 31 ~CI5~<il, 2019, 10 ~. 1941 ~) No. 524 Dispur, Tuesday, 31st December, 2019, lOth Pausa, 1941 (S. E.)
GOVERNMENT OF ASSAM ORDERSBYTHEGOVERNOR LEGISLATIVE DEPARTMENT : : : LEGISLATIVE BRANCH NOTIFICATION The 31st December, 2019 No. LGL.36/2005/75.- The following Act of the Assam Legislative Assembly which received the assent of the Governor on 24th December, 2019 is hereby published for general information.
ASSAM ACT NO. XVIII OF 2019 (Received the assent of the Governor on 24th December, 2019) THE ASSAM TAXATION (LIQUIDATION OF ARREAR DUES) (AMENDMENT) ACT, 2019 2420 THE ASSAM GAZETTE, EXTRAORDINARY, DECEMBER 31, 2019 Preamble.
Short title, ntent and commenc~ment.
Amendment of Preamble.
AN ACT further to amend the Assam Taxation (Liquidation of Arrear Dues) Act, 2005.
Whereas it is expedient further to amend the Assam Taxation (Liquidation of Arrear Dues) Act, 2005., hereinafter referred to as the principal Act, in the manner hereinafter appearing;
It is hereby enacted in the Seventieth Year of the Republic of India as follows: - I. (I) This Act may be called the Assam Taxation (Liquidation of Arrear Dues) Act, 2019.
(2) It shall have the like extent as the principal Act.
(3) It shall come into force at once.
2. In the principal Act, for the existing Preamble, the following shall be substituted, namely: - "Preamble Whereas it has become expedient to provide for liquidation of long outstanding dues relating to tax, penalty and interest, as the case or cases as may be, under the Assam Value Added Tax Act, 2003, the Central Sales Tax Act, 1956, the Assam Professions, Traders, Callings and Employments Taxation Act, 1947, the Assam Taxation (On Specified Lands) Act, 1990, the Assam Agricultural Income Tax Act, 1939, the Assam Electricity Duty Act, 1964 and the repealed tax Acts as referred to in sub-section (I) of section 174 of the Assam Goods and Services Tax Act, 20 17 by offering one time incentive in the form of waiver of the balance portion of qualifying arrear dues remaining after payment of the prescribed percentage of the total dues within the stipulated dateline;"
Amendment of 3. In the principal Act, in section I, in sub-section (3), for the section 1• word, figures and punctuation mark, "31 51 March, 20 17", the word, figures and punctuation mark, "31st March, 2020" shall be substituted.
Amendment of 4. ln the principal Act, in section 2, in sub-section ( 1 ), - sectioo z. (i) for the existing clause (b), the following shall be substituted, namely:- "(b) "Outstanding dues of arrear tax, penalty and interest" means unpaid amounts as on the date of coming into force of this Act on account of tax, interest and penalty by an applicant as per statutory orders for periods up to 30th June, 2017 under an; provision ofthe relevant Acts passed on or before 30 September, 20 19 or by such Assam Act XI of2005.
Assam Act No. VIII of 2005, Central Act 74 of 1956, Assam Act No. VI of 1947, Assam Act No. XII or 1990, Assam Act No. IX of 1939, Assam Act No. XXX of 1964 and Assam Act No. XXVIII of20J7 THE ASSAM GAZETTE, EXTRAORDINARY, DECEMBER 31, 2019 2421 Ameadment of Seetion 4.
later date as the State Government may, by notification in the Official Gazette, specify from time to time and also includes further calculable interest as per the relevant Acts on the involved principal amounts up to the date of application within the meaning of section 5 of this Act;"
(ii) for the existing clause (d), the following clause shall be substituted, namely: - "(d) "Relevant Acts" means any one or more of the following Acts, namely: -
(i) the Assam Value Added Tax Act, 2003, (Assam Act No. VIII of2005);
(ii) the Central Sales Tax Act, 1956, (Central Act 74 of 1956);
(iii) the Assam Professions, Trades, Callings and Employments Taxation Act, 1947 (Assam Act No.
VI of1947);
(iv) the Assam Taxation (On Specified Lands) Act. 1990, (Assam Act No. XII of 1990);
(v) the Assam Agricultural Income Tax Act, 1939, (Assam Act No. IX of 1939);
(vi) the Assam Electricity Duty Act, 1964 (Assam Act No. XXX of 1964); and (vii} the repealed tax Acts as mentioned in sub-section (I) of section 174 of the Assam Goods and Services Tax Act. 2017 (Assam Act No. XX VIII of 20 17)."
5. In the principal Act. for the existing section 4, the following shall be substituted, namely:- "Eligibility condition.
4. Subject to other provisions of this Act, an applicant shall be eligible to make an application under this Act for all his outstanding dues in respect of amounts assessed for the periods up to 301h June, 2017 and levied against him on or before 301h September, 2019 but not lying in dispute before any statutory forum or the Hon'ble Gauhati High Court or the Hon 'ble Supreme Court of India as on the date of application under the Act."
Sabltitutioa of 6. In the principal Act, for the existing Schedule, the following Sdledate shall be substituted, namely: - 2422 THE ASSAM GAZETTE, EXTRAORDINARY, DECEMBER 31, 2019 "Schedule (See Section 6) Sl. Description of the No. outstanding dues Payment to be made under the Act on the date to avail the benefit corresponding to the respective Amount to be paid for filing !
I application to avail benefit under I the Act !
serial as per column (~) ---·--~------------- t-:f:--ll'-+-~___;(:"'""2)~--:-+--o~~...,.---~(3;.L.l)_ --·-+-- · (4) -:- 1 Amount of total On or before 31" Marcl1, 20 20. 100% of arrear tax and 15% of outstanding dues. arrear interest. Total penalty will be waived:
Provided that if total outstanding dues consist of only interest and penalty then 30% of interest: Total penalty will be waived:
Provided further that if total outstanding dues consist of only penalty amount, then 50% of the penalty.
~--~----------~~----------------------~-----------------------J. - )1 S. M. BUZAR BARUAH, Commissioner & Secretary to the Government of Assam, Legislative Department, Dispur, Guwahati-6.
Guwahati : Printed and Published by the Dy. Director, Directorate of Printing & Stationery, Assam, Guwahati-21.
Extraordinary Gazette No. 1047- 300 + 10-31 • 12-2019. (visit at- dpns.assam.gov.in)