THE ASSAM TAXATION (PUBLICATION OF INFORMATION) ACT, 1975

{
    "id": 3339,
    "slug": "assam-taxation-publication-of-information-act-1975",
    "title": "THE ASSAM TAXATION (PUBLICATION OF INFORMATION) ACT, 1975",
    "short_title": "The Assam Taxation (Publication of Information) Act, 1975",
    "act_number": "11",
    "act_year": 1975,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "unknown",
    "enactment_date": "1975-09-29",
    "description": "The Assam Taxation (Publication of Information) Act, 1975",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "An ACT",
            "chapter": null,
            "content": "An\nAct\nto provide for publication of names of\nassessees under certain Taxation Acts of the\nState and particulars relating to any proceed-\nings under those Acts, in respect of such\nassessees",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "Preamble",
            "chapter": null,
            "content": "Whereas it is expedient to provide for\npublication of the names of assessees under\ncertain Taxation Acts of the State and parti-\nculars relating to any proceedings under those\nActs in respect of such assessees.\n\nIt is hereby enacted in the Twenty-sixth\nyear of the Republic of India as follows:-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "1",
            "title": "Section 1. Short title and commencement",
            "chapter": null,
            "content": "1. (1) This Act shall be called the Assam\nTaxation (Publication of Information)\nAct, 1975.\n(2) It shall come into force at once.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "1",
            "title": "Section 1(1)",
            "chapter": null,
            "content": "This Act shall be called the Assam\nTaxation (Publication of Information)\nAct, 1975.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "1",
            "title": "Section 1(2)",
            "chapter": null,
            "content": "It shall come into force at once.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "2",
            "title": "Section 2. Definitions",
            "chapter": null,
            "content": "2. In this Act, unless the context other-\nwise requires, -",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "2",
            "title": "Section 2(1)",
            "chapter": null,
            "content": "\"Act\" means any of the statutes\nspecified in the Schedule attached to\nthis Act",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "2",
            "title": "Section 2(2)",
            "chapter": null,
            "content": "\"Assessee\" means any person liable\nto pay tax under any Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "2",
            "title": "Section 2(3)",
            "chapter": null,
            "content": "\"State Government\" means the\nGovernment of Assam.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        },
        {
            "number": "3",
            "title": "Section 3(1)",
            "chapter": null,
            "content": "3. (1) Notwithstanding anything contained\nin any law for the time being in\nforce, the State Government may\ncause to be published the names of\nany assessees and any other particu-\nlars relating to any proceedings under\nany Act in respect of such assessees\nin such manner as it thinks fit if it\nis of the opinion that it is necessary\nor expedient in the public interest to\npublish such names and particulars.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 90
        },
        {
            "number": "3",
            "title": "Section 3(2)",
            "chapter": null,
            "content": "(2) In the case of a firm, company or\nother association of persons the names\nof the partners of the firm, directors,\nmanaging agents, secretaries, treasu-\nrers, or managers of the company, or\nthe members of the association, as\nthe case may be, may also be pub-\nlished if, in the opinion of the State\nGovernment, the circumstances of the\ncase justify it.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 100
        },
        {
            "number": "4",
            "title": "Section 4. Publication under section 3",
            "chapter": null,
            "content": "4. No publication under section 3 shall be\nmade in relation to any penalty imposed, or\nany conviction for any offence connected with\nany proceedings, under any Act until time for\npresenting an appeal under such Act to the\nfirst appellate authority or, in the case of a\nconviction, to the first appellate court has ex-\npired without an appeal having been presented\nor the appeal, if presented, has been disposed\nof.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 110
        },
        {
            "number": "13",
            "title": "Schedule - SCHEDULE",
            "chapter": null,
            "content": "SCHEDULE\r\nSee section 2(1)\r\n\r\n1. The Assam Agricultural Income Tax\r\nAct, 1939.\r\n2. The Assam Amusement and Betting Tax\r\nAct, 1939.\r\n3. The Assam Sales Tax Act, 1947.\r\n4. The Assam Professions, Trades, Callings\r\nand Employment Taxation Act, 1947.\r\n5. The Assam (Sales of Petroleum and\r\nPetroleum Products Including Motor\r\nSpirit and Lubricants) Taxation Act,\r\n1955.\r\n6. The Assam Finance (Sales Tax) Act,\r\n1956.\r\n7. The Assam Passengers and Goods Taxa-\r\ntion Act, 1962.\r\n8. The Assam Electricity Duty Act, 1964.\r\n9. The Assam Purchase Tax Act, 1967.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 120
        }
    ],
    "metadata": {
        "Act ID": "197511",
        "Act Number": "11",
        "Enactment Date": "1975-09-29",
        "Act Year": "1975",
        "Short Title": "The Assam Taxation (Publication of Information) Act, 1975",
        "Department": "Law Department",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:52:18"
}