THE ASSAM AGRICULTURAL INCOME-TAX (AMENDMENT) ACT, 1972

{
    "id": 2922,
    "slug": "the-assam-agricultural-income-tax-amendment-act-1972",
    "title": "THE ASSAM AGRICULTURAL INCOME-TAX (AMENDMENT) ACT, 1972",
    "short_title": "The Assam Agricultural Income-Tax (Amendment) Act, 1972",
    "act_number": "26",
    "act_year": 1972,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "valid",
    "enactment_date": "1972-10-27",
    "description": "The Assam Agricultural Income-Tax (Amendment) Act, 1972",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "An ACT",
            "chapter": null,
            "content": "An Act further to amend the Assam Agricultural Income-tax Act, 1939",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "An ACT",
            "chapter": null,
            "content": "Preamble.\nWhereas it is expedient further to amend the Assam Agricultural Income-Tax Act, 1939, hereinafter called the principal Act, in the manner hereinafter appearing;\nIt is hereby enacted in the Twenty-third Year of the Republic of India as follows:-",
            "footnote": "IX of 1939",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "1",
            "title": "Section 1. Short title, extent and commencement.",
            "chapter": null,
            "content": "Short title, extent and commencement.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "1",
            "title": "Section 1(1)",
            "chapter": null,
            "content": "This Act may be called the Assam Agricultural Income Tax (Amendment) Act, 1972.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "1",
            "title": "Section 1(2)",
            "chapter": null,
            "content": "It shall have the like extent as the principal Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "1",
            "title": "Section 1(3)",
            "chapter": null,
            "content": "It shall come into force at once.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "2",
            "title": "Section 2. Amendment of section 2 of Assam Act IX of 1939.",
            "chapter": null,
            "content": "In section 2 of the principal Act, after Clause (f), the following shall be inserted as clause (ff), namely:-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "2",
            "title": "Section 2(ff)",
            "chapter": null,
            "content": "\"(ff) Assistant Commissioner of Taxes (Appeals), means a person appointed to be an Assistant Commissioner of Taxes (Appeals), under sub-section (2) of section 18.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "3",
            "title": "Section 3. Amendment of section 18 of Assam Act IX of 1939.",
            "chapter": null,
            "content": "For section 18 of the principal Act, the following shall be substituted, namely:--",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        },
        {
            "number": "18",
            "title": "Section 18(1)",
            "chapter": null,
            "content": "\"18. (1) There shall be the following classes of Income-tax authorities for the purposes of this Act, namely:-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 90
        },
        {
            "number": "18",
            "title": "Section 18(1)(a)",
            "chapter": null,
            "content": "(a) Commissioner of Taxes.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 100
        },
        {
            "number": "18",
            "title": "Section 18(1)(b)",
            "chapter": null,
            "content": "(b) Deputy Commissioner of Taxes.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 110
        },
        {
            "number": "18",
            "title": "Section 18(1)(c)",
            "chapter": null,
            "content": "(c) Assistant Commissioner of Taxes (Appeals),",
            "footnote": "",
            "is_definition": false,
            "sort_order": 120
        },
        {
            "number": "18",
            "title": "Section 18(1)(d)",
            "chapter": null,
            "content": "(d) Assistant Commissioner of Taxes.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 130
        },
        {
            "number": "18",
            "title": "Section 18(1)(e)",
            "chapter": null,
            "content": "(e) Agricultural Income-tax Officer.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 140
        },
        {
            "number": "18",
            "title": "Section 18(1)(f)",
            "chapter": null,
            "content": "(f) Superintendent of Taxes.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 150
        },
        {
            "number": "18",
            "title": "Section 18(1)(g)",
            "chapter": null,
            "content": "(g) All Assam Investigation Officer.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 160
        },
        {
            "number": "18",
            "title": "Section 18(1)(h)",
            "chapter": null,
            "content": "(h) Inspector of Taxes.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 170
        },
        {
            "number": "18",
            "title": "Section 18(1)(i)",
            "chapter": null,
            "content": "(i) Agricultural Income-tax Inspector.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 180
        },
        {
            "number": "18",
            "title": "Section 18(2)",
            "chapter": null,
            "content": "(2) The State Government may appoint one Commissioner of Taxes and as many Deputy Commissioners of Taxes, Assistant Commissioners of Taxes (Appeals), Assistant Commissioners of Taxes, Agricultural Income-tax Officers, Superintendents of Taxes, All Assam Investigation Officers, Inspectors of Taxes and Agricultural Income-tax Inspectors as it thinks fit.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 190
        },
        {
            "number": "18",
            "title": "Section 18(3)",
            "chapter": null,
            "content": "(3) The Commissioner of Taxes shall perform his functions in respect of whole of the State of Assam and the Deputy Commissioners of Taxes, Assistant Commissioners of Taxes (Appeals), Assistant Commissioners of Taxes, Agricultural Income-tax Officers, Superintendents of Taxes, All Assam Investigation Officers shall perform their functions in respect of such areas or of such persons or classes of persons or of such incomes or classes of income or of such cases or classes of cases as the Commissioner of Taxes may by notification in the Official Gazette direct.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 200
        },
        {
            "number": "4",
            "title": "Section 4. Amendment of section 24 of Assam Act IX of 1939.",
            "chapter": null,
            "content": "For section 24 of the principal Act, the following shall be substituted, namely:-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 210
        },
        {
            "number": "24",
            "title": "Section 24(1)",
            "chapter": null,
            "content": "\"24. (1) Any person aggrieved by any order passed under this Act by any authority not being an order passed under this section, may appeal to the Assistant Commissioner of Taxes (Appeals), against such order within thirty days from the date of service of such order along with a certified copy thereof:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 220
        },
        {
            "number": "24",
            "title": "Proviso to Section 24(1)",
            "chapter": null,
            "content": "Provided that the authority before whom the appeal is filed may admit the appeal after the expiration of thirty days, if he is satisfied that for reasons beyond control of the appellant or for any other sufficient cause it could not be filed within the time.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 230
        },
        {
            "number": "24",
            "title": "Section 24(2)",
            "chapter": null,
            "content": "(2) Every appeal under this section shall be presented in the prescribed form and shall be verified in the prescribed manner.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 240
        },
        {
            "number": "24",
            "title": "Section 24(3)",
            "chapter": null,
            "content": "(3) The appellate authority shall fix a day and place for hearing of the appeal, and may from time to time adjourn the hearing and make such further enquiry as he thinks fit.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 250
        },
        {
            "number": "24",
            "title": "Section 24(4)",
            "chapter": null,
            "content": "(4) In disposing of the appeal under sub-section(1) against an order of assessment or penalty, the Assistant Commissioner of Taxes (Appeals) may, -",
            "footnote": "",
            "is_definition": false,
            "sort_order": 260
        },
        {
            "number": "24",
            "title": "Section 24(4)(a)",
            "chapter": null,
            "content": "(a) confirm, reduce, enhance or annul the assessment,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 270
        },
        {
            "number": "24",
            "title": "Section 24(4)(b)",
            "chapter": null,
            "content": "(b) set aside the assessment and direct a fresh assessment after such enquiry as may be ordered, or",
            "footnote": "",
            "is_definition": false,
            "sort_order": 280
        },
        {
            "number": "24",
            "title": "Section 24(4)(c)",
            "chapter": null,
            "content": "(c) confirm, reduce or annul the order of penalty.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 290
        },
        {
            "number": "5",
            "title": "Section 5. Amendment of section 25 of Assam Act IX of 1939.",
            "chapter": null,
            "content": "Section 25 of the principal Act shall be deleted.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 300
        },
        {
            "number": "6",
            "title": "Section 6. Amendment of section 27 of Assam Act IX of 1939.",
            "chapter": null,
            "content": "For section 27 of the principal Act, the following shall be substituted, namely:-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 310
        },
        {
            "number": "27",
            "title": "Section 27(1)",
            "chapter": null,
            "content": "\"27. (1) The Commissioner may call for and examine the records of any proceedings under this Act, if he considers that any order passed therein by any authority other than himself is erroneous in so far as it is prejudicial to the interest of revenue, and he may, after giving the assessee an opportunity of being heard and after making or causing to be made such enquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment or cancelling the assessment and directing a fresh assessment.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 320
        },
        {
            "number": "27",
            "title": "Section 27(2)",
            "chapter": null,
            "content": "(2) In the case of any order other than an order to which sub-section (1) applies passed under this Act by any authority other than himself, the Commissioner may of his own motion, and in the case of an order passed under section 24, subject to such rules as may be prescribed, on a petition by an assessee for revision, call for the records of any proceedings under this Act in which any such order has been passed and may make such enquiry or cause such enquiry to be made and subject to the provisions of this Act, may pass such order thereon, not being an order prejudicial to the assessee, as he thinks fit:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 330
        },
        {
            "number": "27",
            "title": "Proviso to Section 27(2)",
            "chapter": null,
            "content": "Provided that the Commissioner may dispense with the enquiry required to be made under this sub-section, if he, for reasons to be recorded in writing, considers such enquiry to be unnecessary.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 340
        },
        {
            "number": "27",
            "title": "Section 27(3)",
            "chapter": null,
            "content": "(3) In the case of a petition for revision under sub-section (2) by an assessee, the petition must be made within ninety days from the date on which the order in question was communicated to him or the date on which he otherwise comes to know of it, whichever is earlier:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 350
        },
        {
            "number": "27",
            "title": "Proviso to Section 27(3)",
            "chapter": null,
            "content": "Provided that the Commissioner may admit the petition after the expiration of the period of ninety days, if he is satisfied that for reasons beyond the control of the petitioner or for any other sufficient cause, it could not be filed within the time.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 360
        },
        {
            "number": "27",
            "title": "Explanation to Section 27(3)",
            "chapter": null,
            "content": "Explanation: An order by the Commissioner of Taxes declining to interfere shall for the purpose of this section, be deemed not to be an order prejudicial to the assessee.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 370
        },
        {
            "number": "27",
            "title": "Section 27(4)",
            "chapter": null,
            "content": "(4) The Commissioner shall not revise any order under this section in the following cases.-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 380
        },
        {
            "number": "27",
            "title": "Section 27(4)(a)",
            "chapter": null,
            "content": "(a) On petition under sub-section (2) where an appeal against the order lies under section 26 and the assessee has not waived his right of such appeal, or",
            "footnote": "",
            "is_definition": false,
            "sort_order": 390
        },
        {
            "number": "27",
            "title": "Section 27(4)(b)",
            "chapter": null,
            "content": "(b) Where the order is pending on appeal under section 26.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 400
        },
        {
            "number": "7",
            "title": "Section 7. Provisions relating to appeals.",
            "chapter": null,
            "content": "Notwithstanding anything contained in any law, as from the date of commencement of the provisions of this Act, all appeals pending on the date on which this Act comes into force shall stand transferred to the Assistant Commissioners of Taxes (Appeals) as may be directed in writing by the Commissioner of Taxes and shall be disposed of by the said authorities as if the appeals were preferred before them under section 24.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 410
        },
        {
            "number": "8",
            "title": "Section 8. Amendment of section 50 of Assam Act IX of 1939.",
            "chapter": null,
            "content": "In section 50 of the principal Act, in sub-section (2), in clause 'g' between the figures \"28\" and the punctuation \";\" the following shall be inserted, namely:-\r\n\"and fees for reference, revision, or appeal petitions, supply of certified copies of orders and other matters.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 420
        }
    ],
    "metadata": {
        "Act ID": "197226",
        "Act Number": "26",
        "Enactment Date": "1972-10-12",
        "Act Year": "1972",
        "Short Title": "The Assam Agricultural Income-Tax (Amendment) Act, 1972",
        "Department": "Legislative Department, Government of Assam",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:55:17"
}