Assam Taxation (Settlement of Disputes) Act, 2000

{
    "id": 15101,
    "slug": "assam-taxation-settlement-of-disputes-act-2000",
    "title": "Assam Taxation (Settlement of Disputes) Act, 2000",
    "short_title": "Assam Taxation (Settlement of Disputes) Act, 2000",
    "act_number": "(Assam Act No. 7 of 2000)",
    "act_year": 2000,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Assam Taxation (Settlement of Disputes) Act, 2000",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title, extent and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) \"applicant\" means a dealer, a proprietor a hotelier, an owner, a stockist or an assessee as defined in the relevant Act and includes legal heirs, successors, assignees or nominees of such dealer proprietor hotelier, owner, stockist or an assessee ;\n(b) \"arrear tax, penalty or interest in dispute\" means, -\n(i) tax, by whatever name called, including additional tax, if any payable by an applicant upon assessment under the relevant act, or\n(ii) penalty payable by an applicant under the relevant Act, or\n(iii) interest payable by an applicant under the relevant Act,\n(c) \"designated authority\" means the authority appointed under section 3 to receive the application for settlement of dispute and to dispose of the same ;\n(d) \"notified authority\" means the authority appointed under section 3 to perform the functions under sub-section (3) and sub-section (4) of section 8 ;\n(e) \"prescribed\" means prescribed by rules made under this Act ;\n(f) \"relevant Act\" means any one or more of the following Acts :-\n(i) the Assam General Sales Tax Act, 1993 (Assam Act No. XII of 1993).\n(ii) the Central Sales Tax Act, 1956 (Central Act 74 of 1956).\n(iii) the Assam Amusements and Betting Tax Act, 1939 (Assam Act No. VI of 1939),\n(iv) the Assam Tax on Luxuries (Hotels a1i6 Lodging Houses) Act, 1989 (Assam Act No. V of 1989),\n(v) the Assam Taxation (on Luxuries) Act, 1997 (Assam Act No. VIIT of 1997),\n(vi) the Assam Taxation (on Specified Lands) Act, 1990 (Assam Act No. XII of 1990),\n(vii) the Assam Agricultural Income Tax Act, 1939 (Assam Act No. IX of 1939),\n(viii) the repealed Acts as mentioned in sub-section (1) of section 74 of the Assam General Sales Tax Act, 1993 (Assam Act No. XII of 1993) and",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Designated authority and notified authority.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Eligibility for settlement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Application for settlement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Determination of amount payable by the applicant.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Rate applicable in determining the amount payable.",
            "chapter": null,
            "content": "(a) where the dispute relates to any arrear tax at the rate of fifty percentum of the arrear tax in dispute or\n(b) where the dispute relates to any arrear interest at the rate of twenty five percentum of the arrear interest in dispute.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Settlement of dispute and issue of certificate of settlement.",
            "chapter": null,
            "content": "(b) The order passed by the notified authority under this sub-section shall be final and binding on the designated authority as well as on the applicant.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Bar on re-opening of settled cases.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Withdrawal of appeal and revision.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Appellate authority and revisional authority not to proceed in certain cases.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Revocation of certificate of settlement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Information to be sent to the authorities under the relevant.",
            "chapter": null,
            "content": "(a) making of an application by an applicant under section 5.\n(b) passing of any order by the designated authority under section 8 and\n(c) revocation of any certificate of settlement under section 12,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. No refund of amount paid under the Act.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "15",
            "title": "15. Power of the State Government to make rules.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "16",
            "title": "16. Power to remove difficulties.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        }
    ],
    "metadata": {
        "Act ID": "Last Updated 12th June, 2020 [ass425]",
        "Act Number": "(Assam Act No. 7 of 2000)",
        "Enactment Date": "",
        "Act Year": "2000",
        "Short Title": "Assam Taxation (Settlement of Disputes) Act, 2000",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:55:19"
}