The Assam Professions, Trades Callings and Employments Taxation (Amendment) Act, 2009

- . r THE ASSAM GAZETTE ! i> ~-er EXTRAORDINARY m~ ~~ ~ ~<rlFl\9 PUBLISHED BY THE AUTHORITY Registered No. 768/97 "l"~ 41 fi11ri~, "1Pl41<i!l, 7 C~3l-'4141, 2009, 18 ~. 1930 (~) No. 41 Dispur, Saturday, 7th February, 2009, 187h l\:fagha, 1930 (S.E.) 1· " GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT:: LEGISLATIVE BRANCH .. c. NOTIFICATIQN The 7th February, 2009 No.LGL.55/20h?J30:-- The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information. A'SSAM ACT NO. III OF 2009 (Received the assent of Governor on 6th February 2009) THE ASSAM.PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS . . TAXATION (AMENDMENT) ACT, 2009 252 THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009 Preamble. Short title, extent and commence­ ment. Amendment of section 2. Amendment of section SA. Amendment of section 128. AN ACT. further to amend the Assam _ Professions, T~ades, Callings and Employments Taxation Act, 1947. · · · . Whereas it is expedient further to amend the Assam Professions, Assam Trades, ' Callings and Employments Taxation Act, 1947, hereinafter Act VI referred to as the principal Act, in the manner hereinafter appearing; or It is hereby enacted in the ~ixtieth Year of the Republic of India as follows:- _, · 1 . ( 1) This Act may be called the Assam Professions, Trades, Callings and Employtnents Taxation (Amendment) '.Act, 2009. · (2)It shaU hav-e the. like extent as the principal Act. (3) It shall come into force at once. • · r 2. In the principal Act, in section 2, in clause (f), - (a) for the word «Explanation", the word and figure "Explanation I" shall be substituted; (b) after the first Explanation, following new Explanation shall be inserted, namely:~ "Explanation II.- Every branch of a coinpany, a firm, a corporatfon, a corporate body, a society, a club or other association of persons shall be deemed to be a separate person." 3. In the principal Act, in seCtion 8A, for the words, "three years", appearing between the words, "at any time withitr' and "o(the end of that year;', the words. "five ydars" shall be substituted. · • I 4. In the principal Act, in section 12B,for the words, "not exceeding hundred percentum", appearing between the words, "impose upon him a penalty" and "of the:. amount of tax due,", the words, "of minimum fifty percenturn subject to a maximum· of two hundred percenturn" shall be substituted. f•f I .. S. M. BUZAR BARUAH, . 1947. Joint Secretary to the Government of Assam, Legislative· Department. GUWAHATI- Printed and Published by the Dy. Director (P&S), Directorate of Ptg. & Sty., Assam, Guwahati~21, (Ex-Gaz.ette) No.81-500-600-7-2-2009.