The Assam Taxation (Publication of Information) Act, 1975

......,· r. / ~-"'~ ~~-'1f-12 Registered No.-A-12 • The Assam Gazette EXTRAORDINAR't PUBLISHED RY l\ UTHORITY ~~ 132, ~llf~, llfPf<rT~ , 4 ~Wt~. 1975. 12 ~or. 1897 ~ No. 132, Di•par, Saturday. October 4, 1975, 12th A.maa 1897 (S. c.; ---- GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LAW DEPARTMENT NOTIFICATION The 3rd October 197S No.LJL/387/75/4.-The foli owin A~t of the As1am Legislative A1sembly which received the assent of the Governor is hereby published for general information. 918 TIIE ASSA:\1 GAZETTE, EXTRAORDINARY, OCT. 4, 1975 ASSAM ACT. XI OF 1975 Rei:eived the ass . nt of the Governor of Assam on the 29th day of September 1975. THE ASSAM TAXATION (PUBLICATION OF INFORMATION) ACT, 1975 An Act to provide for publication of names of • assessees under certain Taxation Acts of the State and particulars relating to any proceed- ings under those Acts, in respect o'f such assessees. Preamble. Whereas it is expedient to provide for Short title and ccm!i mencement. D•itiom. publication of the names of assessees under certain Taxation Acts of the State and parti­ culars relating to any proceedings under those Acts in respect of such assessees . It is hereby enacted in the Twenty-sixth year of the Republic of India as follows :- 1. (1) This Act shall be called the Assam Taxation (Publication of Information) Act, 1975. (2) It shall come into force at once. 2. In this Act, unless the context other- wise requires,- ., (1) "Act" means any of the statutes specified in the Schedule attached to this Act. (2) "Assesse~" means any person liable to pay tax under any Act. (3) "State Government" means thle Gover~ent of Assain. 3. (1) Notwithstanding anything contained in 'any · iaw for the time being in force, the State Government may cause to be published the names of \ , ~ THE ASSAM GAZETTE, EXTRAORDINARY. OCT. 4, 1975 ~ 19 I any assessees and any other particu­ lars relating to any proceedings under any Act in respect of such asse.ssees in such manner as it thinks ' fit if it is of the opinion that it is necessary or expedient in the public interest to publish such names and particulars. (2) In the case of a firm, company or other association of per sons the names of the partners of the firm, d i.rectors, managing agents, secretaries, treasu­ rers, or managers of the company, or the members of the association, as the case may be, may also be pub­ lished if, in the opinion of the State Government, the circumstances of the case j ustify it. -'l No publication under section 3 shall be ·nade in relation to any penalty imposed, or any conviction for any offence connected with ..; ny proceedings, under any Act until time for oresenting an appeal under such Act to the rirst appellate authority or, in the case of a ·onviction, to the first appellate court has ex­ ni red without an appeal having been presented ,ir the appeal, if presented, has been disposed of SCHEDULE See section 2(1) ------------~~-- ---- - 1 The Assam Agricultural Income Tax Act, 1939. 2 The Assam Amusement and Betting Tax Act, 1939. 3. The Assam Sales Tax Act, 1947. 4. The Assam Professions, Trades, Callings and Employment Taxation Act , 1947 . 5 The Assam (Sales of Petroleum and Petroleum Products Including Motor Spirit and Lubricants) Taxat ion Act, ] 955 . 6. The Assam Finance (Sales Tax) Act, 1956. 7. The Assam Passengers and Goods Taxa­ tion Act , 1962. 8. The Assam Electricity Duty Act . 1964. 9 The Assam Purchase Tax Act, 1967. MD. SAADULLAH. Joint Secretary to the Govt. or Assam, Law D~partment. GAUHATI-P1intcd and published by the Supdt. i/c. PriJ'ltine Pre·s Directorate of Ptg. & Sty., Govt. of A1sam (Ex-Gazette) No.263-1,560+ 1000-4-J0-1975. '