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Section 8: In the principal· Act, after section 13, the following shall be inserted as section 13A, namely

The Assam Taxation (on specified Lands) (Amendment) Act, 2009State Act of Assam · Act 4 of 2009

13A. If a purchaser of green tea leaves, who is liable to deduct tax under section 6A, fails to do so, or after making deduc!ion fails to deposit the same within the time stipulated, shall on conviction before a Magistrate and -in addition to any tax or penalty or both that may be due from him, be punishable with imprisonment of either description for a term which may extend to one year:

Provided that no Court shall take cognizance of offence punishable under this section except with the previous sanction of the prescribed authority."

MOHD. A. HAQUE, Secretary to the Government of Assam Legislative Department, Dispur. ' GUW AHA TI - Printed and published by the Dy. Director (P&S) Dir~ctorate of Ptg. and Sty., Assam Guwahati-21 (Ex-Gazette) No. 101-500+600-12--2009.

Where this provision sits

ActThe Assam Taxation (on specified Lands) (Amendment) Act, 2009
Section8
Marginal noteIn the principal· Act, after section 13, the following shall be inserted as section 13A, namely
JurisdictionState of Assam
StatusIn force as published by the source

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