THE ASSAM GAZETTE, EXTRAORDINARY. y MAY6. 2005 ASSAM ACT NO. XVI OF 2005 — THE ASSAM GAZETTE, EXTRAORDINARY. y MAY6. 2005 ASSAM ACT NO. XVI OF 2005

1434 THE ASSAM GAZETTE, EXTRAORDINARY. y MAY6. 2005 ASSAM ACT NO. XVI OF 2005 (Received the assent of the Governor on 28th April, 2005) THE ASSAM TAXATION (ON SPECIFIED LANDS) (SECOND AMENDMENT) ACT, 2005 AN ACT to amend the Assam Taxation (On Specified Lnnds)Act, 1990. Whereas · if Assam At im · Assam it is expedient to amend the Assam Talfation (On Specified Act im or Lands) Act, 1990, hereinafter referred to as the principal Act, in the manner hereinafter appearing; 1990. It is hereby enacted in the Fif\y-sixth Year of the Republic of India as follows: - Short title, extent and (OlllnltllCC· I. (1) This Act may b.e b.e b.e called the Assam Taxation (On Spccifiell Lands) (Second Amendment) Act, 2005 . mcnt. It shall have the like extent as the principal Acl. It shnll be deemed to have come into force on the first day or January, 2005. Amendment of section 3 2 . In the principal Act, in section . 3, after sub -section (2), a new sub-section (2A) shall be inserted, namely:- "(2A) Notwithstanding anything contained in sub-sections (I) and (2) and subject to sub-section (3), · no tax shall be .levied under sub-section(!) in respect of a tea estate owned by the Assam Tea Corporation Limited for a ocriod of five years on and from 1' 1 January, 2005 during which the total area of specified lanll owned or held by the Assam Tea Corporation Limited art\! used for or 'intended to be used by them Juring year for growing tea onJ for pi:trposcs ancillary thereto. Provided that the State Government may, by notification in the Official Gazette, extend the period or exemption for further periods, not exceeding one year at a time, subject to such conditions and restrictions as may be specified in the said notification.''. M.K.DEKA, Commissioner & Secy. to the Govt. of Assam, Legislative Department, Dispur. GUWAHATI- Printed & Published by the Dy. Director (P&S), Directorate of Ptg . & Sty., Assam , Guwahati-21, (Ex-Gazette) No . 335-500-600 -6-5-2005 . -

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