{
    "act_title": "THE ASSAM TAXATION (LIQUIDATION OF ARREAR DUES) ACT, 2005",
    "act_slug": "assam-taxation-liquidation-of-arrear-dues-act-2005",
    "section_label": "Section",
    "section": {
        "number": "1",
        "title": "An ACT",
        "chapter": null,
        "content": "AN ACT to provide for liquidation of long, outstanding dues of arrear tax, penalty and interest under a few Acts.\nWhereas it has become expedient to provide for liquidation of long outstanding dues relating to tax, penalty and interest, as the case or cases as may be, under the Assam General Sales Tax Act, 1993, Central Sales Tax Act, 1956, the Assam Amusements and Betting Tax Act, 1939, the Assam Taxation (Hotel and Lodging Houses) Act, 1989, the Assam Taxation (On Specified Lands) Act, 1990, the Assam Agricultural Income Tax Act, 1939, the Assam Taxation (On Luxuries) Act, 1997 and the repealed sales tax Acts as referred to in sub-section (1) of section 74 of the Assam General Sales Tax Act, 1993 by offering one time incentive in the form of waiver of the balance portion of qualifying arrear dues remaining after payment of the prescribed percentage of the total dues within the stipulated dateline;\nIt is hereby enacted in the Fifty-sixth Year of the Republic of India as follows:-",
        "footnote": "Assam Act No. XII of 1993; Central Act 74 of 1956; Assam Act No. VI of 1939; Assam Act No. V of 1989; Assam Act No. XII of 1990; Assam Act No. IX of 1939; Assam Act No. VIII of 1997",
        "is_definition": false,
        "sort_order": 0
    },
    "prev_section": null,
    "next_section": "1"
}