The Assam Finance Act, 1969

Registered No.A-12. Gazette ( ' ~.;;p:R EXTRAOR.DINARY PUBLISHED BY AUTHOlUTY No.3 3 Shillong. Fr ida y, May 16, 1969, .26th Vaisakha,1891 .. (S. E.) GOVERNMENT OF ASSAM ORDERS BY·THE GO VERNOR LAW DEPARTMENT NOTIFICATIONS , ' . The 15th May 1969 No.LjL.4l /69/2 .- T he following Act of the Assam Legislative AS3embi)' which received the assent of the Governor is hereby published for general information.' . .. . AS SA.}l ACT X II OF 1969 . [ R eceived the assent of the Gove'rnor on the 3th May 1969 ] THE ASSA M FINANCE ACT, 19'69 (Published in the As.ram Gazette Extraordinary, dated the 16th May 1969) An Act to fix the rates of Assam Agricultural Income-tax and the Assam Purchase-tax for the financial year 1969-70. Preamble. Whereas it is expedient to fix the rates at which the Assam Act Assam Agricultural In come-tax and the Assam ~;do~~5!~ Purchase-tax.shall be levied and charged under the 1967 ' £ Assam Agricultural Income-tax Act , 1939 and the ' • Assam , Purchase-tax Act, 1967 for the financial year 1969-70 ; .. r-- - - - - - - - - - - - - - - - __~~=~======"'P' 3lS 'tHE ASSAM GAZeTtE, &XrRAdRDINARY, MAY 16, i969 It is hereby enacted in the'J;'wentieth Year of the Republic of India a! follows:- Shott title extent ami commence- ment. 1. (1) T~}~ Act may be called the Assam Finance Act, 1969. . . , (n It extends to the whole of the S late of Assam. (3) It'$hall be deemed to have come into force on the first day of. April, 1969. • ,_i :.; Rates of 2. The rates ofAgricultural Income-tax for the year Ag ricultural beginning on the -Ist April, 1969, shall, for the purposes Income-tax, of sections 3 and 6 of the Assam Agricultural Income. tax Act, 1939, be the rates given below- A. In the case of every Hindu undivided or Joint family- (a) At the rate applicable, under the list of rates contained in paragraph B below to a sum equal to the share of a brother, if such share exceeds Rs.6,OOO; (b) at two paise in the rupee, if the share of a brother is Rs.6,OOO or less. B. In the case of every individual, Firm and other Association of persons (other than companiesj-« Rates (a) On the first Rs.l,500 total income. (b) On the next Rs.3,500 of total income. Nil. Four paise in the rupee. = (c) On the next Rs.2,500 Eight paise in the 'of total .inoome. rupee. (d) On the next Rs.2,500 Twelve paise in of total income. the rupee. (e) au the next Rs.2,500 . Fifteen paise in of total Income, the rupee. (f) On the next Rs.2,SOO Nineteen paise in ot total income. the rupee. (g) On the next Rs.5,OOO T we n t y-seven of total income. . paise in the rupee. . ... , ._., , fHE ASSAM'GAZEtTE. EXTRAORDINARY, MAY 16, 19t9 319--- \ (j ) On the next Rs.l,OO,OOO oftotal income. Rates (h) Onthe next Rs~30,OOO " Thirty-seven paise of total income. in the rupee. (i) Onthe next' Rs.50,OOOForty-five paise in of total income. the .rupee. Fifty-seven paise in the rupee. \. ' r (k) On the balance of total Sixty paise in the income. rupee. C. In the case of every Company- (a) The total income of which does not exceed Rs.l,OO,OOO- On the whole of total Forty-five paise in income. the rupee. Fifty-seven paise in the rupee. (b) The total income Rs.l,OO,OOO but Rs.2 ,OO.000- On the whole of total income. of which does not exceeds exceed , (c) The total income 01 which exceeds Rs.2.00,000- On the whole of total Sixty paise in the income. rupee. Provided always that,- (i) no Agricultural Tncome-tax shall be payable on a total ' Agricultural Income which does not exceed Rs.3,OOO ; (ii) in respect of paragraphs A and B, the Agri­ cultural Income-tax payable shall not exceed half the amount by which the total Agricuhural Income exceeds Rs.3,OOO ; and (iii) in respect of.paragraph C. the Agricultural Income-tax payable shall not exceed the difference between the total Agricultur al income and the foIlowing Iimits-c- . (a) Rupees fifty-five thousand increased by one per cent of the excess.of the total Agri­ cultural Income over Rs.I,OO.OOO in the case ofevery Company the total Agricultu­ ral Income of which exceeds Rs.I,OO,OOO but does not exceed Rs.2,OO,OOO ; _------- ~.1 320 ,THE ASSAM GAZETTEt EXTRAORDINARY, ~AY~16. 1969 (b) Rupees eigh ty-six thousand increased by two and half per cen t of t he excess of the total Ag ricultural Incom e over Rs.2 ,OO,OOO in th e case of every Company the total Agricultural Income of which exeeeds R s.2,00,000. '. Rates of 3. The rates at wh ich the tax shall be. levied and Assam Pur- collected on th e purchase of Raw Ju te and Raw Hides Assam Act cha se Tax S . d h A 'h . X IX of "• and kIDS un er t e ssam Pure ase T ax Act, 1967 1967 shall be three per centum ad valorem. ) • P . C: DAS, Jt. Secy. to the Govt. of Assam , Law Department. The 15th May 1969 No.LJL.50/68/4.-The followin g Act of the Assam Legislative Assembly which received the assent of the G overnor is hereby published for general information. . . ASSAM ACT XV OF 1969 [Received the assent of the Governor 01) the 8th May 1969 ] THE ASSAl\1 NON·GOVERNME NT SCH OO L AND COLLEGE EMPLOYEES CENTRALISED PROVIDENT FUND . SCHEME ACT, 1969 (Publishe d in the Assam Gazette Extraordinary, dat ed the 16th May 1969) An Ac t to make provision for the creation of a Centralised Provident Fund and framing of a Scheme thereof for the erraplcyees of the Non­ Government Schools and Colleges in Aasarn and its admhals­ trationby a Bqar d of Trustees Preamble. WHEREAS it is expedi ent to make provision for the creation of a Centralised Provid en t Fund and framing of a Scheme thereof for the employees of the Non­ Government Schools an d Colleges in Assam ; AND WHEREAS it is further expedient to administer and control the said fund by a Board of Trustees to safeguardjthe interest of the subscri bers by proper investment of deposits and to extend additional retir/'"­ ment and other be nefits to the subs cribers in gradual stages: l _ THE ASSAM GA ZETTE, EXTRAORDINARY, MAY 16, 1969 3~L- - - - - - - - --- - - - - - _ -:..-- - - -- -- -- I t is hereby ~nacted in the Twentieth Year of the Republic of India as follows :- Short t itle, ' exte nt and commence­ men t. 1. (1) This Act may be called the Assam Non­ Government School and College Employees Centralised Provid ent Fund Scheme Act, 1969. (2) It extends to the State of Assam . - (3) It sh all come in to force on such date 01' _ dates as the State Government m ay, by notification in the official Gazette, appoin t and different dates may be appointed for d ifferent categories of Schools and College s: and different provisions of the Act. Definitions. 2. In this Act, unl ess there is anything rep ugnant in the subject or context:- (a ) " Act" means the Assam Non-Govern ment School and College Employees Centralised Pro­ viden t Fund Scheme Act , 1969 ; (b) "Board of Trustees" means the Board of Trustees to be con stit u ted by the State Govern­ ment as pe r sche me framed under section 4'(1) for administra tion of the fu nd; - (c) "Centralised Provident Fund" meansthe fund established under section 3 of thi s Act ; (d ) "Employer" means and includes:- (i) 'Secretary of th e Governing Body in case of emp loyees of Aided Colleges ; (ii) Secretary of Managing Committee in case of emp loyees of Aided Secondary Schools and Elementary Schools not under the control­ of the Elementary Education Boar d or Distr ict Council ; ; (iii ) Secretary, State Board of' Elementary Education in resp ect of the employees of his own office and Assistant Secret ary of the State Boards in respect of the Element ary School Teachers, ministerial and ot her staff in the respective educational Subdiv ision in respect of whom they are .appoin ting 'authority; (e) " Em ployees" means an d includcs:- (i) T eachers and Minister ial staff in Aided Secon dary Schools and Aided - Colleges: 322 -T HE ASSAM GAZETTE, EXTRAORDINARY, MAY 16, 1969 . (ii) Elementary School teachers and Ministerial staff and othe r whole-time 'employees under th e State Board of Elementary Educa tion ; o . - - '( f ) "Existing Fund" means accumulation in individual Postal Savings Bank or in any other Hank account of the cont ributio ns of the employers and employees in respect of the Contr ibutor y Provident Fund; (g) "Existing Contribution" means the deduc­ tion from the salaries of an employee for deposit to the Contributory Provident Fund and the amount payable by the employer in respect of each employee to the said fund under the Rules and at the rate in force; (h) "Non-Government Schools and Colleges" means and includes :- ( i) Elementary Schools maintained with Go­ vernment grant-in-aid sanctioned through the State Board of Elementary Education ' and Elementary Schools where main­ tenance grant-in-aid is san ctioned direct by the Government : (ii) Higher Secondary and I Multipurpose. Schools, High Schools, High Madrassas, Middle English Schools, Middle Madrassas as are in receipt of maintenance grant under deficit system sanctioned by th e Government under the Rules in force; (iii) Colleges as are in receipt of maintenance grant un der the deficit system sanctioned by th e Government under the Rules in force; (i) " Scheme" mean s the Assam Non-Government School and College Em ployees Centralised Provid ent Fund Scheme, 1969 framed under sect ion 4 (I ) of this Act; and , (j) "Subscr iber"means an emp loyee who has been admitted to and eligible for the benefit of Contributory Provident Fund under th e provisions of the Rules in force. Centralised 3. (I ) The State Govern men t mav, by notific ation Provident in the official Gazette, constitute a fund to be call ed the Fund. Assam Non-Government School and College Employees Centralised Provident Fund wherein 'shall be cred ited :- (i) Existing fund of the subscribers ; (ii) Contributions (if the employers and emplo­ yees after the constitution of the fund; (iii) Grant-in-aid , if any, by the State Govern­ ment, r-:.. fHE ASSAM GAZ ETtE, EXTRAORDINARY, MA y 16. 19&9 323' . (2) T he State Government sha ll, by notification in th e official Gazette, fur ther di rect the period with in which the emp loyers shall credit to the Centralised Pro­ videntFund the existing funds of the sub~cribers. Centrali sed 4. ( I) 'The State Government may, by norifica- Provident tion in the official Gazette, fra me a schem e to be called Fund "The Assam Non-Government School and CollegeSch eme. Employees Centralised Provident Fund Schemevto be administered by a "Board of Trustees" to be constit uted by the Government unde r the Schem e. (2) A Sche me fra me d under th e provision s of sub . section (1) may provide for all Of any of the matters specified in the SChedule. Da~c of 5. A Scheme framed under this Act may provide o~er;ttn of that any of its provisions shall com e into force with . t e c ierne. effect from such date as may be spe cified in this behalf in the Scheme and different dates may be a ppointed for differen t provisions of the Scheme. .. Modification of the Scheme. 6 . The State Government may, by notification in the official Ga zette, add to , amend or vary a Scheme framed under this Act. , ~csponsibi. 7. Every employer shall be responsible for collec- l~ty of collec- tion of the contri bu tion s, their remittance in accor- non of con- d ith h . . l' th S h d maitribution, ance WIt t e provisionso e C C!DC a!l main- tenance of necessary records 111 resp ect of 't heir emp to­ yees, H e shall be responsible for fur nishing wit hin thirty days inform ation under the Scheme that may be called for by the Board of Trustees. Inspectors. 8. (I ) The State Government may, by notification in the officia l Gazette, appoint such Government officials as it thinks fit to be Ex-officio In spectors for the purpose of the Scheme and may defin e their juris. d iction. (2) Every Inspector shall he deemed to be a ActXLV Public Servant within the meaning of section 21 of the of 1860 Indian Penal Cod e, 1860. (3) An Inspector may in respect of any School or College wit hin his . jurisdiction :- (a ) re quire an employer or subscr iber to furnish information as he may consider necessary for the purpose of the scheme ; {b) during the office hours, i. e., from 10 Ahr. to 4-30 P . M. on all working days except on Satur­ day when it will he from 10 A. M. to 1-30 1'. M, 324 THE AssAM GAiRTIE, .EXT'r{AOROINARY, MAY 16, 1969 enter into any of i ts office and require anyone in charge t hereof to produce before him such ac counts books, regi sters and other documents rela ting t o the Scheme as he may consider necessary; (c) examine, with regard to any ma tter relevan t to any of th e purposes afores aid, the employer or any other persons found in charge of its office; (d) exercise such other powers as may be assigned to him by the State Govern ment or by the Board of T ru stees constituted in accordance with .the provisions of the Scheme with the previous approval of th e Governme nt . Penalties. 9. Wh oever for th e purposes of this Act or under the Scheme framed under the Act fail to make the required contribution with in the prescribed time limit or makes a false statement or does not furnish the required information shall be punish able by- (i) di rect recovery from the Grant-in-aid or other ex isting fun d of the School/College by the Board of Trustees with interest and/or such other compensation as may be decided by the Board of T rustees ; (ii) stoppage of Grant-in-aid of the School / College; (iii) imposition of com pensa tion not exceeding 25 pe r cen t of the amount due, as ma y be decided, by the Board of: Trustees, provi­ ded that t he employer shall be g iven an op portuni ty for his d efen ce within 30 days from the date of issue of the notice, provided further that if in the opinion of the Board of T rustees, any con tribution is dela yed for reasons beyond the control of the employer, he shall not be punish­ able under the pr ovision of this Act. Power to 10. (1) The State Government may for the pur­ make Rules. pose of carrying out the provisions of this Act, make rules subject to previous publication in the official Gazette. (2) Every rule made under this section sha ll be laid, as soon as may be, after it is m ade , b efore the Assam Legislative Assembly while it is in session for a total period of fou rteen days which may be com­ prised in one session or in two successive sessions o o T HE ASSA M GAZETTE, EXT RAORDINARY, MAY 16, ]969 325 an d - if, before the expiry of the session in which i t is so laid or the sessions immediately following the Assam L egi sla tive Assembly, ag ree in making any ' modification in the rule _or th e Assam Legis­ lativ e Assembly agree that the rule should not be mad e, the rule shal l thereafter have effect only in ' . such modified form or be of no effect, as the case may be; so however, tha t any such modification or a nnulment shall be without prejudice to the validity of anything pr eviously do ne under th at rule. SCHEDULE [See section 4 (I )] MATTERS TO BE PR OVIDED IN THE SCHEME I l 1. T he constitu tion of a Board of Tr ustees with lour nominees of Government of whom one shall be the Chairman (ii) five representatives of the employee s of whom at least on e each shall be [rem Aid ed Colleges, Secon dary Schools and Elementary Schools, (iii) one per son ha ving special knowledge in Banking, investment, etc., to be ,no minated by Government . ' 2. T he appointment of officers and servants of the Board and their serv ice conditions. 3. The manner in which account shall be kept, the p reparation of budget, audit of accounts and t he submission of re port to the State Govern­ ment. 4. .The con ditions under wh ich withdrawals from the .Fund m ay be per mitted or any deduction may be made. 5. The manner of investment of ' the wh ole or any portion of the Fund in Government Securities or otherwise by the Board of T r ustees and con­ sidera tio n of varions retirement and other benefits to th e subs cribers with the previous approva l of the State Government. 6. The form in which the employer shall furn ish the accounts and vario us other returns to be furnished by him. 7. The R egisters and records relating to th e Scheme to be maintained by the employer. 8. Any other matter which may be necessar y or proper for the purpose of implementation of the Scheme. ' P. C. DAS. join t Secy . to the G ovt. of Assam, LawD eptt. SHILLONG :-Printed and published by the Superintendent, Assa m Go vernment P ress (Ex. Gazette) No.65-1,334+20-16.5-I969.