Document — ACT,2000 AN ACT — Roop's Law Assist Statutes

啊 THEASSAMGAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY 107,17,2000,27,1922（) No.107 Dispur,Wednesday,17th May,2000,27th Vaisakha,1922 (S.E.) GOVERNMENTOFASSAM ORDERSBYTHEGOVERNOR LEGISLATIVEDEPARTMENT::LEGISLATIVEBRANCH NOTIFICATION The 9th May, 2000 No.LGL.86/98/42:--The followingActof theAssam Legislative Assemblywhichreceived the assent of the Governorisherebypublished forgeneral information. ASSAMACTNO.IIIOF2000 （Received the assentof the Governor on 6thMay,2000) THEASSAMAGRICULTURALINCOMETAX(AMENDMENT) ACT,2000 AN ACT further to amend theAssam Agricultural Income TaxAct,1939. Preamble. Whereas it is expedient further to amend the Assam Assam Agricultural Income Tax Act,1939,Act Ix hereinafter referred to as the principal Act, in the of 1939. manner hereinafter appearing ; It is hereby enacted in the Fifty-first Year of the RepublicofIndiaasfollows:- Short title, 1. (1) This Act may be called the Assam Agricultural Income Tax （Amendment) Act,2000. extent and commence- ment. It shall have the like extent as the principal Act. It shall come into force at once. Amendment 2In the principal Act,in section 0D,in sub-section of section 20D (2), for the words "sixty days", the words "ninety days" shall be substituted. Insertion ofa 3. In the principal Act, after section 47, the following new section shall be inserted as section 47A,namely:47A. "47A. Tax clearance certificate -Every assessee engaged in the cultivation, manufacture and saleof teashall obtaina tax clearance certificate from the concerned Assessing Officerwhoshall certifythatthe assesseehas eitherpaid orhasmadesatisfactoryprovision for all his existing liabilities orhasnoliability topay tax under this Act and such certificate shallbe produced by theowner orperson in-charge of the goods vehicle before the Officer-in-charge of the Check post set up under the provisions of the Assam General Sales Tax Act,1993while carrying tea across the CheckPost." Amendment of section 49A Assam Act JOIIX 1993. In the principal Act, in section 49A, at the end, for the words "Deputy Commissioner of Taxes".the words "Joint Commissioner of Taxes"shall be substituted. Secretary to the Govt.of Assam, M. K. DEKA, Legislative Department.

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