The Assam Agricultural Income Tax (Amendment) Act, 2010

Registered No. - 768/97

THE ASSAM GAZETTE
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EXTRAORDINARY
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PUBLISHED BY THE AUTHORITY

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No. 274 Dispur, Tuesday, 7th September, 2010, 16th Bhadra, 1932 (S.E.)

GOVERNMENT OF ASSAM

ORDERS BY THE GOVERNOR

LEGISLATIVE DEPARTMENT:: LEGISLATIVE BRANCH

NOTIFICATION

The 7th September, 2010

No. LGL. 61/2009/31.- The following Act of the Assam Legislative Assembly which received
the assent ofthe Governor is hereby published for general information .

.;.•..

ASSAM ACT NO. XXVII OF 2010

(Received the assent of the Governor on 31st August, 2010)

THE ASSAM AGRICULTURAL INCOME TAX (AMENDMENT) ACT, 2010



2234 THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 7, 20 LO__ -----'

Preamble.

Sho rt title, extent
and commence-
mcnt.

Amendment of
section 3.

Amendment of
section 88.

AN

ACT

further to amend the Assam Agricultural Income Tax Act, 1939.

Whereas it is expedient further to amend the Assam Agricultural
Income Tax Act, 1939, hereinafter referred to as the principal Act, in the
manner hereinafter appearing;

It is hereby enacted in the Sixty- first Year of Republic of India as
follows:-

1.(1) This Act may be called the Assam Agricultural Income Tax
(Amendment) Act, 2010.

(2) It shall have the like extent as the principal Act.

(3) It shall be deemed to have come into force on and from the first day
of April, 2010.

2. In the principal Act, in section 3, the punctuation mark".", appearing at
the end, shall be substituted by the punctuation mark ":" and thereafter
following provisos shall be inserted, namely:-

"Provided that the State Government may, by notification in the
Official Gazette, vary the rates of tax under this Act and on such
notification being issued, the rate of tax shall be deemed to have
been amended accordingly:

Provided further that the rate of tax to be specified or
varied by the State Government shall not exceed fifty percentum."

3. In the principal Act, in section 8B, -

(i) for the word "ten", appearing between the words "at the
rate of' and "percent of such agricultural income", the
word "eighteen" shall be substituted;

(ii) the punctuation mark".", appearing at the end, shall be
substituted by the punctuation mark ":" and thereafter
following proviso shall be inserted, namely:--

"Provided that the State Government may, by
notification in the Official Gazette, vary the rates of tax
under this Act and on such notification being issued, the
rate of tax shall be deemed to have been amended
accordingly:

Assam
Act IX
of
193 ..



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Provided further that the rate of tax to be specified
or varied by the State Government shall not exceed thirty
percentum. "

Amendment of
section 50.

4. In the principal Act, in section 50, -

(i) in sub-section (t), the punctuation mark ".", appearing at
the end, shall be substituted by the punctuation mark ":"
and thereafter following provisos shall be inserted,
namely:-

"Provided that if the State Government is satisfied that
circumstances exist which render it necessary for it to take
immediate action, if any, it may make any rules without such
previous publication:

Provided further that any rule under this Act may be made
so as to have the retrospective effect.";

(ii) after sub-section (2), following new sub-section(3) shall be
inserted, namely:-

"(3) The State Government shall cause every rule made
under this Act and every notification issued under this
Act to be laid, as soon as may be, after it is published
before the State Legislature while it is in session for a
total period of thirty days which may be comprised in
one session or in two or more successive sessions in
which it is so laid or the sessions immediately
following and if the State Legislature agrees in
making any modification in the rule or notification or
that the rule or notification should not be made, the
rule or notification shall thereafter have effect only in
such modified form or be of no effect, as the case
may be; so, however, that any such modification or
annulment shall be without prejudice to the validity of
anything previously done under that rule or
notification."

MOHD. A. HAQUE,
Secretary to the Government of Assam,

Legislative Department, Dispur,

GUWAHATI- Printed & Published by the Dy, Director (P&S), Directorate ofPtg. & Sty .. Assam, Guwahati-21
(Ex-Gazette) No. 547-500-600-7-9-2010