The Assam Tax on Luxuries (Hotels, Lodging Houses and Hospitals) (Amendment) Act, 2014

Registered No.-768/97 THE ASSAM GAZETTE ~~et EXTRAORDINARY eti~ <fS~':l~~~ PUBLISHED BY THE AUTHORITY ~~ 3 0~~,~~, 6 c~~~r~ , 2015, 17~, 1936~) No. 30 Dispur, Friday, 6th February, 2015, 17th Magha, 1936 (S.E. ) GOVERNMENT OF ASSAM ORDERS BYTHEGOVEfu~OR LEGISLATN E DEPARTMENT : : : LEGISLATIVE BRANCH NOTIFICATION The 6th February, 201 5 No. LGL. 72/2004/157.- The following Act of the Assam Legislative Assembly which received the assent ofthe Governor is hereby published for general information. ASSAM ACT NO. V OF 2015 (Received the assent of the Governor on 6th January, 2015) THE ASSAM TAX ON LUXURIES (HOTELS, LODGING HOUSES AND HOSPITALS) (AMENDMENT) ACT, 2014 84 Preamble Short title, extent and commence­ ment Insertion of new section 4B THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 6,2015 AN ACT further to amend the Assam Tax On Luxuries (Hotels, Lodging Houses and Hospitals) Act, 1989. Whereas it is expedient further to amend the Assam Tax on Luxuries (Hotels, Lodging Houses and Hospitals) Act, 1989, hereinafter referred to as the principal Act, in the manner hereinafter appearing; It is hereby enacted in the Sixty-fifth Year of the Republic of India as follows:- . 1. (1) This Act may be called the Assam Tax on Luxuries (Hotels, Lodging Houses and Hospitals) (Amendment) Act, 2014. (2) It shall have the likeextent as the principal Act. (3) It shall come into force at'once. 2. In the principal Act. after section 4A, the following new section 4B shall be inserted. namely:- Assam Act V of 1989. "Special Exemption. 4B. The Stare Government. in order to allow incentive announced under any Policy notified by the State Government, may, by notification in the Official Gazette, subject to such conditions and restrictions as it may impose in the said notification, exempt, any hotelier or proprietor or class of hotelier or proprietor, fully or partially from payment of tax under this Act for any such period as the State Government maydeem fit. Provided that the State Govemment may withdraw any such exemption granted under this section at any time. as it may think fit and proper." S. M. BUZAR BARUAH, Secretary to the Govt. of Assam, Legislative Department. Guwahati : Printed and Published by the Dy. Director (P & S), Directorate of Ptg. & Sty. Assam , Guwahati-21 . Ex. Gazette No. 59 - 300 + 300 - 06 - 02 - 2015.