The Assam Agricultural Income Tax (Amendment) Act, 1966

Preamble

ia iaCode The 14th May 1966 No.L JL.6/65/8 .- The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information. ASSAM ACT XV OF 1966 (Received the assent of the Governor on the 13th May, 1966) THE ASSAM AGRICULTURAL INCOME-TAX (AMENDMENT) ACT, 1966 [Published in the Assam Gazette Extraordinary, dated the 16th May, 1966] An Act further to amend the Assam Agricultural Income-tax Act, 1939 Preamble. Whereas it is expedient further to amend the Assam Agricultural Income-tax Act, 1939 hereinafter called Assam Act the principal Act, in the manner hereinafter appear- IX of 1939. ing ; It is hereby enacted in the Seventeenth Year of the Republic of India as follows :- extent and commence- ment. Short title, 1. (1) This Act may be called the Assam Agricul- tural Income tax (Amendment) Act, 1966. (2) It shall have the like extent as the principal Act. (3) It shall come into force at once. section 20B Insertion of 2. After section 20A of the principal Act, the after section following shall be inserted as section 20B, namely :- 20A of Assam Act IX of 1939. "Assessment 20B (1) Where a person liable to pay tax under this in case of Act (hereinafter in this section referred to as the transfer of property. predecessor) has been succeeded by another person (hereinafter in this section referred to as the successor) who continues the agricultural operations,- (a) the predecessor shall be assessed in respect of the agricultural income of the previous year in which the succession took place upto the date of succession ; lode 19) Notwithstands anything concerto (b) the successor shall be assessed in respect of the agricultural income of the previous year after the date of succession. sub- Istensg sot bsection (1), when the predecessor cannot be found, the assessment of the agricultural income-tax for the previous year upto the date of succession and for the years preceding that year shall be made on the successor in the like manner and to the same extent as it would have been made on the predecessor, and all the provisions of this Act shall, so far as may be, apply accordingly. (3) Where any sum payable under this section in respect of the agricultural income of the previous year in which the succession took place upto the date of succession or for the previous years preceding that year assessed on the predecessor, cannot be recovered from him, the Agricultural Income-tax Officer shall, after making such enquiries as he might deem fit, record a finding to that effect and the sum payable by the predecessor shall thereafter be payable by an recoverable from the successor, and the successor shall be entitled to recover from the predecessor any sum so paid : Provided that the successor shall not be made so -liable to pay any sum without giving him an opportu- nity of being heard." Amend- 3. In section 30 of the principal Act, for the words ment of "three years" occurring between the words "within" section 30 and "of" the words "eigth years" shall be substituted. of Assam Act IX of 1939, Retros- 4. The provisions of section 20B, sub-section (1) of pective ope- section 27 and section 30 of the principal Act as ration. incorporated or amended by this Act, as the case may be, shall be deemed and always to have been deemed to have formed part of the principal Act, as if the principal Act has been enacted as so amended with effect from the date of the enforcement of the princi- pal Act. U. TAHBILDAR, Deputy Secretary to the Govt. of Assam, Law Department. IndiaCode

The Act

The numbering on the scan does not hold together, so the text is shown whole rather than split into sections. Splitting it wrongly would file one section's words under another's number.