The Assam Professionals, Trades, Callings and Employments Taxation (Amendment) Act, 1972

88_ ASSAM ACT XXX OF 1972 THE ASSAM PROFESSIONS, TRADES, CALLINGS AND EMPLOY­ MENTS TAXATI ON (AMENDMENT) ACT, 1972. [Received the ~ssent of the Governor on the 8th December, 1972] (Published in the Assam Gaze)te Extraordinary, dated the 13th December 1972) An Act further to amend the AssaDl Professions, Trades, Callings and Employments Taxation Act, 1947 Preamble. Whereas it is expedient to amend the Asrnm Assam Aci Professions, Tmde~, C allings and Employments Taxa- VI of 1947. tion Act, 1947, hereinafter called the principal Act, in the manner h ereinafter appearing; It is hereby enacted in the Twenty-third Year of the Rr:public of India as follows:- Short title, I. (I) This Act may be called the Assam extent and Professions, Trades, Callings and Employments commence- Taxation (Amendment) Act, 1972. ment. (2 ) It shall principa l . Act. have the like extent as the (3) It shall 2. In sectio n 2 come into force at once. of the principal Act,-Amendment of section 2 of Assam Act VI of 1947. (1) in clause (a), for the word "Superinten- dent", occurring between- the words "the" and " referred", th e words "Superintendent 0f Taxes" shall be substituted. . (2) after clause (a) the following shall be inserted as clause (b), namely:- "(b) Assistant Commissioner (Appeals) means a person appointed to tant Commissioner of Taxes (Appeals) section (2) of section 6." of T~1xe~ be a n Assis­ under sub- (3) Claus ~s (aa), (aaa), (b), (c), \d), (e\ and (f) shall be renumbered as clauses (c), (d), (e), (f) , (g) , (h) and (i) respectivdy. Amend ment 3. For section 6 of the principal Act, the following of section 6 shall be substituted, namely :- of Assam '\ct VI of 1947. Tax aut:.o- "6. (I) There shall be the following classes of Tax .ritiet. authorities for the purposes of this Act, namely:- (a ~ Commissioner ofTaxes. \b) Deputy Commissioner of Taxe~. - .__ ---::::-- ~ ~t;s;91c:;r, q;pft-lft<r"I, ':>-.'.) RK!5'l!~, ':> ~ H ·~ THE ASSAM GAZETTE, EXTRAORDINARY, DEC. 13, 1972 1133 (c) Assistant Commissioner of Taxes (Appef{ls). ( d) Assistant_ Commissioner of Taxes. I~ (e) Superintendent of Taxes. (f) All-Assam Investig::ttion Officer. (g) Inspector of Taxes. (2) The State Government may appoint one Commissioner of Taxes and as many Deputy Com• missioners of Taxes, Assistant Commissioners of Taxes (Appeals), Assistant Commissioners of Taxes, Superintendents of Taxes, All-Assam Investigation Officers and Inspectors of Taxes as it thinks fit. (3) The Commissioner of Taxes shall perform his functions in respect • of whole of the State of · Assam and the Deputy Commissioners of Taxes, Assistant Commissioners of Taxes (Appeals), Assistant Commissioners of Taxes, Superintendents of Taxes, All-Assam Investigation Officers and Inspectors of Taxes shall perform their functions in respect of such areas or of such persons or classes of persons or of such incomes or classes of income or of such cases or classes of cases as the Commissioner of Taxes may by notification in the official Gazette direct." Amcnd~cnt 4. For section IO of the principal Act, the following of section shall be substituted namely:- 10 of Assam ' Act VI of 1947. "10. (1) Any person aggrieved by an order passed under this Act by an assessing authority not being an order passed under this section, may appeal to the Assistant Commissioner of T axes (Appe~ls ), agaimt such order within thirty days from the date of service of such order in the manner prescribed: Provided \ that foo appeal against an order of an assessment or penalty shall be entertained by the Assistant Commissioner of Taxes (Appeals) unless he is sati~fied that the amount of tax assessed or penalty imposed, if not otherwise directed by him, has bee!! paid~ "!;f!i~ ~l~?i•, ~PTl rt<1'·t ':l-'.l -~.1J'41 , ':l~'\~ ...-.... .... ~-- 1134 THE ASSAM GAZET TE; EXT ?.AORDINARY, DEC. 13, 1-.J72 Provided further that t 1t As istant Commissioner of T axes (Ap peals), before whom the appeal is ii len, may admit if after expir.ition o 1hirty <lays, if he is satisfied that for reasons bvyond the control of the appellant or any other suffic cnt cause it could not be filed within the specified tia1e. (2) The Assistant Go nmhi ncr of Taxes (Ap­ peals) shall fix a d y and p'acv f ,r l <·:nin~ the appeal, and may from time t) ti1.ic adjourn the hearing and make such further enquiry s he th· n \s fit. (3) I n disposing of the appeal m<lcr sub-section (1) against an orde~· of a~ c smc'lt or penalty, the Assistant Commissioner of .,. xcs ( ·\ppc.ds) m ay, (a) confirm, rcc1trC<\ enhance or a nnul the assessment ; (b) set aside the asscssn-ent and direct a fresh assessment after such enquiry as m~y be ordered; or (c) confirm, reduce or penalty." annul the order of ProYision 5. Notwithstanding anyd·in;~ contained 111 a ny law, rela t in15 to as from the date of comm'' '1t:e nent of the provi~ions pend1Jg of this Act all a )peals p-:nd'ng on the date on appea 8 ' which th is Act comes into f.nce ;c]nll stand transferred to the Assistant Commissioners of T dXes tJ\ppeals), a5 may be directed in writing by the Commissioner of Taxes, ancf'shall be dispose<l of by the said Assistant Commissioners of Taxes (Appe,ils) <iS if the appeals were preferred before him under sect; on J 0. MI. SA ADULLAH , Joint Secretary to the Govt. of Assam, Law I epartment. SHILLONG .-Printed and pub1ishcd by the Supdt. Govt. Pre5s {Ex-Gaz tte) No.~73-J,396+60-13- 1 2-72.