THE ASSAM TAXATION (LIQUIDATION OF ARREAR DUES) (AMENDMENT) ACT, 2009

{
    "id": 3334,
    "slug": "the-assam-taxation-liquidation-of-arrear-dues-amendment-act-2009",
    "title": "THE ASSAM TAXATION (LIQUIDATION OF ARREAR DUES) (AMENDMENT) ACT, 2009",
    "short_title": "The Assam Taxation (Liquidation of Arrear Dues) (Amendment) Act, 2009",
    "act_number": "VII",
    "act_year": 2009,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "valid",
    "enactment_date": "2009-02-09",
    "description": "The Assam Taxation (Liquidation of Arrear Dues) (Amendment) Act, 2009",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "An ACT",
            "chapter": null,
            "content": "further to amend the Assam Taxation (Liquidation of Arrear Dues) Act, 2005.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "Preamble",
            "chapter": null,
            "content": "Whereas it is expedient further to amend the Assam Taxation (Liquidation of Arrear Dues) Act, 2005, hereinafter referred to as the principal Act, in the manner hereinafter appearing;\nIt is hereby enacted in the Sixtieth Year of the Republic of India as follows: -",
            "footnote": "Assam Act XI of 2005.",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "1",
            "title": "Section 1. Short title, extent and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "1",
            "title": "Section 1(1)",
            "chapter": null,
            "content": "This Act may be called the Assam Taxation (Liquidation of Arrear Dues) (Amendment) Act, 2009.",
            "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 1",
            "chapter": null,
            "content": "In the principal Act, in section 1, in sub-section (3), for the word, figures and punctuation mark, \"31st March, 2008\", the word, figures and punctuation mark, \"31st March, 2009\" shall be substituted.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "3",
            "title": "Section 3. Amendment of section 2",
            "chapter": null,
            "content": "In the principal Act, in section 2, in sub-section (1), —",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "3",
            "title": "Section 3(i)",
            "chapter": null,
            "content": "in the clause (a), between the words, \"Act\" and \"and\", the following shall be inserted, namely:—\n\"and any person against whom there is outstanding dues of arrear tax, penalty and interest\";",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        },
        {
            "number": "3",
            "title": "Section 3(ii)",
            "chapter": null,
            "content": "for existing clause (b), the following shall be substituted, namely: —\n\"(b) \"Outstanding dues of arrear tax, penalty and interest\" means unpaid amounts as on the date of coming into force of the Assam Taxation (Liquidation of Arrear Dues)(Amendment) Ordinance, 2008 on account of tax, interest and penalty by an applicant as per statutory orders for periods upto 31st March 2005 under any provision of the relevant Acts passed on or before 31st March 2008 or by such later date as the State Government may, by notification in the Official Gazette, specify from time to time and also includes further calculable interest on the involved principal amounts upto the date of application within the meaning of section 5 of this Act.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 90
        },
        {
            "number": "4",
            "title": "Section 4. Amendment of section 4",
            "chapter": null,
            "content": "In the principal Act, for the existing section 4, the following shall be substituted, namely:-\n\"Eligibility condition.\n4. Subject to other provisions of this Act, an applicant shall be eligible to make an application under this Act for all his outstanding dues in respect of amounts assessed for the periods upto 31.03.2005 and levied against him on or before 31.03.2008 but not lying in dispute before any statutory forum or the Hon'ble Gauhati High Court or the Hon'ble Supreme Court of India as on the date of application under the Act.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 100
        },
        {
            "number": "5",
            "title": "Section 5. Amendment of section 6",
            "chapter": null,
            "content": "In the principal Act, in section 6, in sub-section (4), the word \"long\", appearing between the words, \"In case the\", and \"outstanding dues\", shall be omitted.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 110
        },
        {
            "number": "6",
            "title": "Section 6. Substitution of Schedule.",
            "chapter": null,
            "content": "In the principal Act, for the existing Schedule, the following shall be substituted, namely:—",
            "footnote": "",
            "is_definition": false,
            "sort_order": 120
        },
        {
            "number": "6",
            "title": "Schedule - \"Schedule (See Section 6)\"",
            "chapter": null,
            "content": "Sl. No.: 1 | Description of the outstanding dues: Amount of total outstanding dues. | Payment to be made under the Act on the date to avail the benefit as per column (4): On or before 31st March, 2009. | Amount to be paid for filing application to avail benefit under the Act: 100% of arrear tax and 10% of the total arrear interest. Total penalty will be waived.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 130
        },
        {
            "number": "6",
            "title": "Proviso to Schedule - \"Schedule (See Section 6)\"",
            "chapter": null,
            "content": "Provided that if total outstanding dues consists of only interest and penalty then 25% of interest. Total penalty will be waived.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 140
        },
        {
            "number": "6",
            "title": "Proviso to Schedule - \"Schedule (See Section 6)\"",
            "chapter": null,
            "content": "Provided further that if total outstanding dues consists of only penalty amount, then 50% of the penalty.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 150
        },
        {
            "number": "7",
            "title": "Section 7. Repeal and saving.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 160
        },
        {
            "number": "7",
            "title": "Section 7(1)",
            "chapter": null,
            "content": "The Assam Taxation (Liquidation of Arrear Dues) (Amendment) Ordinance, 2008 is hereby repealed.",
            "footnote": "Assam Ordinance III of 2008.",
            "is_definition": false,
            "sort_order": 170
        },
        {
            "number": "7",
            "title": "Section 7(2)",
            "chapter": null,
            "content": "Notwithstanding such repeal, anything done or any action taken under the Ordinance so repealed shall be deemed to have been done or taken under the corresponding provisions of this Act, as if this Act had come into force on the date the said Ordinance came into force.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 180
        }
    ],
    "metadata": {
        "Act ID": "200907",
        "Act Number": "VII",
        "Enactment Date": "2009-02-09",
        "Act Year": "2009",
        "Short Title": "The Assam Taxation (Liquidation of Arrear Dues) (Amendment) Act, 2009",
        "Department": "Legislative Department :: Legislative Branch",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:55:17"
}