{
    "id": 3349,
    "slug": "the-assam-taxation-on-specified-lands-amendment-act-2018",
    "title": "THE ASSAM TAXATION (ON SPECIFIED LANDS) (AMENDMENT) ACT, 2018",
    "short_title": "The Assam Taxation (On Specified Lands) (Amendment) Act, 2018",
    "act_number": "28",
    "act_year": 2018,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "valid",
    "enactment_date": "2018-11-15",
    "description": "The Assam Taxation (On Specified Lands) (Amendment) Act, 2018",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "An ACT",
            "chapter": null,
            "content": "further to amend the Assam Taxation (On Specified Lands) Act, 1990.\nWhereas it is expedient further to amend the Assam Taxation (On Specified Lands) Act, 1990, hereinafter referred to as the principal Act, in the manner hereinafter appearing;\nIt is hereby enacted in the Sixty-ninth Year of the Republic of India as follows:-",
            "footnote": "Assam Act XII of 1990",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "1",
            "title": "Section 1. Short title, extent and commencement",
            "chapter": null,
            "content": "Short title, extent and commencement",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "1",
            "title": "Section 1(1)",
            "chapter": null,
            "content": "This Act may be called the Assam Taxation (On Specified Lands) (Amendment) Act, 2018.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "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": 30
        },
        {
            "number": "1",
            "title": "Section 1(3)",
            "chapter": null,
            "content": "It shall come into force at once.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "2",
            "title": "Section 2. Amendment of Section 5",
            "chapter": null,
            "content": "In the principal Act, in Section 5, in clause (a), in sub-clause (ii), for the words \"ten paise\", the word \"nil\" shall be substituted.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "3",
            "title": "Section 3. Deletion of Sections 6A and 6B",
            "chapter": null,
            "content": "In the principal Act, Sections 6A and 6B, respectively, shall be deleted.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "4",
            "title": "Section 4. Savings",
            "chapter": null,
            "content": "Notwithstanding the deletion of sections 6A and 6B of the principal Act under the foregoing provision of Section 3, any action, thing or proceeding, as the case may be, which could have been validly taken, done or continued for the levy, collection or imposition of penalty etc. in respect of any tax at any time under the provisions so deleted or any other provisions of the principal Act corresponding thereto, but had not been taken, done or continued before the commencement of this Amendment Act, may be taken, done or continued, as if the provisions of Sections 6A and 6B have not been deleted in respect of any such action, thing or proceeding, as the case may be.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        }
    ],
    "metadata": {
        "Act ID": "201828",
        "Act Number": "28",
        "Enactment Date": "2018-11-15",
        "Act Year": "2018",
        "Short Title": "The Assam Taxation (On Specified Lands) (Amendment) Act, 2018",
        "Department": "Legislative Department",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:55:17"
}