Section 1
. . ( 1) This Act may be called the Assam Professions, Trades, Callings and Employtnents Taxation (Amendment) '.Act, 2009. ·
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.
It shall come into force at once.
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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,
"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."
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
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 .
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S. M. BUZAR BARUAH,
Joint Secretary to the Government of Assam, Legislative · Department.
Roop's Law Assist