The Assam Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Act, 2006

Registered No. 768/97 Preamble. THE ASSAM GAZETTE ~er EXTRA ORDINARY ffi~~~~~4iIPI~ PUBLISHED BY AUTHORITY .,~ 189 Wt'1!f, C>1I~4'<I, 21 \5JT~, 2006, 30rrT\3'1", 1928 (~) No. 189 Dispur, Monday, 21st August, 2006, 30th Sravana, 1928 (S.E.) GOVRNMENT OF ASSAM ORDERSBY THE GOVERNOR LEGISLATNE DEPARTMENT :: LEGISLATNE BRANCH NOTIFICATION The 17th August, 2006 No. LGL.72/2004/38.- The followingAct of the Assam LegislativeAssemblywhich receivedthe assent of the Governor is hereby published for general information. ASSAMACTNO. XI OF 2006 (Received the assent of the Governor on 1st August, 2006) THE ASSAM TAX ON LUXURIES (HOTELS AND LODGING HOUSES (AMENDMENT) ACT, 2006. AN ACT further to amend the Assam TaxOn Luxuries (Hotels and Lodging Houses)Act, 1989. Whereas it is expedient further to amend the Assam,]ax Q.n Assam : Luxuries (Hotels and Lodging Houses» Act, 1989, hereinafter referred to .I ' ~;:9~ of as the principal Act, in the manner hereinafter appearing; / ,'; It is hereby enacted in the Fifty-seventh Year of the Republic of India as follows :- Short title, extent and commence­ ment. Amendment of section 3. 1.(1) This Act may be called the Assam Tax On Luxuries (Hotels and Lodging Houses) (Amendment) Act, 2006. (2) It shall have the like extent as the principal Act. (3) It shall come into force at once. 2. In the principal Act, in section 3, in sub-section (6), for the words and figures and brackets "the Assam General Sales Tax Act, 1993 (Assam Act XII of 1993)", the words and figures and comma "the Assam Value Added Tax Act. 2003" shall be substituted. 1322 THE ASSAM GAZETTE. EXTRAORDINARY. AUGUST 21, 2006 Substitution of section 3A. "Liability of marginal hotelier to pay tax Amendment of section 5. 3. In the principal Act, for section 3A, ' the following shall be substituted, namely:- 3A.The State Government may, by notification published in the Official Gazette and subject to such conditions and restrictions as it may specify therein, pemiit any marginal hotelier at his option to make lump-sum payment of tax in lieu of amount of tax payable under the provisions of the Act by such hotelier, not exceeding Rs.500/- per room per year." 4. In the principal Act, in section 5, for the words, figures and comma "the Assam General Sales Tax Act, 1993", the words, figures and comma "the Assam Vulue Added Tax Act, 2003" shall be substituted. M.K.DEKA, Commissioner & Seey. to the Govt. of Assam, Legislative Department, Dispur. GUWAHATI- Printed and published by the Dy. Director (P&S) Directorate of Ptg. and Sty. Assam Guwahati-21 . (Ex-Gazette) No. 377-500+600- 21-8-2006. '