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ASSAM AGRICULTURAL INCOME-TAX ACT, 1939
(1) This Act may be called the Assam Agricultural Income-tax Act, 1939.
(2) It shall take effect from the 1st of April, 1939.
In this Act, unless there is anything repugnant in the subject or context—
(a) “agricultural income” means—
(1) any rent of revenue derived from land which is used for agricultural purposes, and is either assessed to land revenue in Assam or subject to a local rate assessed and collected by officers of the Government as such;
(2). any income derived from such land by—
(i) agriculture, or
(ii) the performance by a cultivator or receiver of rent-in-kind of any process ordinarily employed by a cultivator or receiver of rent-in-kind to render the produce raised or received by him fit to be taken to market; or
(iii) the sale by a cultivator or receiver of rent-in- kind of the produce raised or received by him, in respect of which no process has been performed other than a process of the nature described in sub-Cl
Agricultural income- tax at the rate or rates specified in the Schedule, subject to the provisions of Section 6, shall be charged for each assessment year in accordance with and subject to the provisions of this Act on the total agricultural income of the previous year of every person.
Notwithstanding anything contained in the provisions of this Act, the tea-garden owned by the Assam Tea Corporation Limited shall not be liable to pay tax under this Act on the total agricultural income of the previous year:
Provided that this shall be effective on and from 1st April, 2005 for a period of five years only:
Provided further the State Government may, by notification in the Official Gazette, extend the period of exemption for further periods, not exceeding one year at a time, subject to such conditions and restrictions as may be specified in the said notification.
Except as provided elsewhere in this Act, agricultural income-tax shall not be assessed on, and be payable by an assessee in respect of—
(i) .any income which he receives as a member of a Hindu joint or undivided family where agricultural income of such family has been assessed to agricultural income-tax under this Act;
(ii) any sum which he receives by way of dividend as a share-holder in any company where the agricultural income of the company has been assessed to agricultural income-tax under this Act;
(iii), such an amount of the agricultural income of any firm which has been assessed to agricultural income-tax under this act as is proportionate to his share in the firm at the time of such assessment as is received by him;
(iv) any sum which he receives as his share of the agricultural income of an association of individuals other than a Hindu joint or undivided
Agricultural income-tax shall be payable by every person whose total agricultural income of the previous year exceeds the limits specified in the Schedule at such rates as are specified therein.
The agricultural income mentioned in sub-Cl. (1) of Cl. (a) of Section 2 shall be deemed to be the sum realised in the previous year on account of agricultural income mentioned in the said sub-Cl. (1) after making the following deductions :
(a) the sum actually paid in the previous year as revenue to the Government or as rent to superior landlord in respect of the land from which such agricultural income is derived;
(V) the sum actually paid in the previous year in respect of such land as any local rate collected under enactment in force in Assam;
(c) a sum equal to 15 per cent of the total amount of the rent which accrued due in the previous year, in respect of the charge for collecting the same;
(d) any rate under the Village Chowkidari Act, 1870, in respect of any building used by the assessee as an office for the collection of the rents due in respect of the land from wh
The Assam Agricultural Income-Tax Act, 1939, was enacted to impose a tax on agricultural income derived from lands situated in Assam. Section 7 of this Act specifically addresses the determination of agricultural income and the deductions permissible under certain conditions.
Section 7 outlines the criteria for determining agricultural income, including the amounts that can be deducted from the total agricultural income for various expenses, such as rent and collection charges.
The scope of Section 7 is primarily focused on the calculation of agricultural income for tax purposes, detailing what constitutes agricultural income and the deductions that can be claimed.
While Section 7 itself does not prescribe specific punishments, violations related to the misrepresentation of agricultural income or improper deductions may lead to penalties under other sections of the Act.
This commentary provides an overview of Section 7 of the Assam Agricultural Income-Tax Act, 1939, highlighting its legal implications and judicial interpretations.
(1) The agricultural income mentioned in sub-Cl. (2) of Cl. (a) of Section 2 shall be assessed on the net amount of such income determined in the prescribed manner.
(2) Rules prescribing the manner of determining the net amounts of agricultural income for the purpose of this clause shall provide that the following deductions shall be made from the gross amounts of such income, namely:
(a) the sum actually paid in the previous year as revenue to the Government or as rent to a superior landlord in respect of the land from which such agricultural income is derived;
(b) the sum actually paid in the previous year in respect of such land as any local rate collected under any enactment in force in Assam;
(c) any rent paid under Village Chowkidari Act, 1870, in respect of any building used for the purposes of cultivation of land from which such agricultural income is derived;
The total agricultural income of any individual shall for the purpose of assessment include—
(a) so much of the total agricultural income of a wife (not living separately) or minor child of such individual as arises directly or indirectly—
(i) from the ownership of the wife or of the minor child in an estate, tenure, tenancy or holding of which the husband or the father, as the case may be, is a joint owner;
(ii) from assets transferred directly or indirectly to the wife by such individuals otherwise than for adequate consideration or in connection with an agreement to live apart;
(iii) from assets transferred directly or indirectly to the minor child, not being a married daughter, by such individual otherwise than for adequate consideration;
(b) so much of the total agricultural income of any person or association of persons as arisen
(1) Any agricultural income derived from property held under a trust or other legal obligations wholly or partly for religious or charitable purposes shall, to the extent it applied or finally set apart for the aforesaid purposes, not be liable to income-tax under this Act.
(2) In this section, “purposes of a charitable nature” include relief of the poor, education, medical relief, and advancement of any other object of general public utility.
(a) the property must be held under a trust or other legal obligation;
(b) the property must be held wholly or partly for religious or charitable purposes; and exemption under this section can be allowed to the extent the income is applied or finally set apart for religious or charitable purposes.
The legal significance of the word ‘charity’ and its purposes as contemplated by this section depends upon various factors including the sta
All agricultural income of Muslim Trusts referred to in Section 3 of the Musalman Wakf Validating Act, 1913, created before the commencement of this Act, shall be excluded from the operation of this Act:
Provided that the share of a beneficiary under a trust under the aforesaid Act, of the description commonly known as Wakf-alal-aulad shall not be exempted and the basis of the taxation shall be the share of each beneficiary;
Provided further that if a beneficiary’s income is assessable under the above-mentioned proviso, the Superintendent of Taxes or Agricultural Income-tax Officer may require the Mutawalli to deduct the amount of the tax from the payment to be made the beneficiary and pay the same to the Superintendent of Taxes or Agricultural Income-tax Officer. On such requisition the Mutawalli shall be liable to pay the same.
[Deleted].
(1) Save as provided in Sections 10,13 and 14, if a person holds land from which agricultural income is derived partly for his own benefit and partly for the benefit of beneficiaries or wholly for the benefit of a beneficiary or beneficiaries, agricultural income-tax shall be assessed on the total agricultural income derived from such land at the rate which would be applicable if such person had held the land exclusively for his own benefit and agricultural income-tax so payable shall be assessed on the person holding such land, and he shall be liable to pay the same.
(2) Any person holding such land shall be entitled before paying to any beneficial the amount of agricultural income which such beneficiary is entitled to receive from the agricultural income derived from such land, to deduct the amount of agricultural income-tax at the rate at which the agricultural income is or will be assessed under sub-section (1).
Expla
Where any person holds land, from which agricultural income is derived, as a common manager appointed under any law for the time being in force or under any agreement or as receiver, administrator or the like on behalf of persons jointly interested in such land or in the agricultural income derived therefrom, the aggregate of sums payable as agricultural income- tax by each person on the agricultural income derived from such land and received or receivable by him shall be assessed on such common manager, receiver, administrator or the like and he shall be deemed to be the assessee in respect of the agricultural income-tax so payable by each such person and shall be liable to pay the same.
In the case of agricultural income taxable under this Act, which is received by the Court of Wards the Administrator General, or Officer Trustee, the tax shall be levied upon and be recoverable from such Court of Wards, Administrator General or Official Trustee in the like manner and to the same amount as it would be leviable upon and recoverable from any person on whose behalf such agricultural income is received and all the provisions of this Act shall apply accordingly.
(1) In any case covered by Sections 13 and 14 where any agricultural income or any part thereof is not specifically received on behalf of any one person, or where the individual shares of the person on whose behalf they are received are determine or known, the tax shall be levied and be recoverable at the rate applicable to the total amount of such income.
(2) Nothing contained in Sections 13 and 14 shall prevent either the direct assessment of the person on whose behalf agricultural income therein referred to is received or the recovery from such persons of the tax payable in respect of such income.
(1) (a) Agricultural income-tax shall not be payable by an assessee in respect of any sum paid by him out of his total agricultural income to affect an insurance on his own life or on the life of his wife or his child or children, or in respect of a contract for a deferred annuity on his own life or on life of his wife, or as a contribution to any provident fund to which the Provident Funds Act, 1925, applies :
Provided that agricultural income-tax shall be payable on the remainder of the total agricultural income of such assessee at the rate which would nave been applicable if such deduction had not been made.
(b) Nothing in this sub-section shall be deemed to entitle an assessee who is assessed to income-tax under the Indian Income Tax Act as amended up-to-date, to claim a deduction in respect to any sum paid by him sum was exempted under Section 15 of the Act.
(2) Where the assessee is a Hindu
(1) Where any assessee sustains a loss of profits or gains in any year under any of the items mentioned in sub-Clause (1) and (2) of Cl. (a) of Section (2), he shall be entitled to have the amount of the loss set-off against his income, profits or gains under any Other item in that year.
(2) Where any assessee sustains a loss of profits or gains in any year being a previous year not earlier than the previous year for the assessment for the year ending on the 31st day of March, 1940, the loss shall be carried forward to the following year and set-off against the profits or gains if any of the assesses from agricultural income for that year and if it cannot be wholly so set-off the amount of loss not so set-off shall be carried forward to the following year and so on but no loss shall be carried forward for more than three years.
Provided that if any assessee fails to file his return of loss of profits or gains for any yea
[Deleted by Assam Act XIII of 1959].
(1) There shall be the following classes of Income Tax Authorities for the purpose of this Act, namely:
(a) Commissioner of Taxes;
(b) Additional Commissioner of Taxes;
(c) Joint Commissioner of Taxes;
(d) Deputy Commissioner of Taxes (Appeals);
(e) Deputy Commissioner of Taxes;
(f) Assistant Commissioner of Taxes;
(g) Agricultural Income Tax Officer;
(h) Superintendent of Taxes;
(i) All Assam Investigation Officer;
(j) Inspector of Taxes;
(k) Agricultural Income Tax Inspector.
(2) The State Government may appoint one Commissioner of Taxes and as many other officers as mentioned in sub-section (1) of Section 18 as the State Government may deem fit.
(3) The Commiss
The Assam Agricultural Income-Tax Act, 1939, was enacted to impose a tax on agricultural income in the state of Assam. Section 18 of this Act outlines the powers and responsibilities of tax authorities in relation to the assessment and collection of agricultural income tax.
Section 18 provides for the appointment of tax authorities, including a Commissioner of Taxes and other officers, who are responsible for the administration of the Act. It also delineates the powers conferred upon these authorities.
The scope of Section 18 extends to the administrative framework necessary for the effective implementation of the agricultural income tax. It establishes the hierarchy and roles of tax officials, ensuring that there is a structured approach to tax assessment and collection.
While Section 18 itself does not prescribe specific punishments, it lays the groundwork for the enforcement of tax laws, which may include penalties for non-compliance as outlined in other sections of the Act.
(1) Every person, if his total agricultural income in respect of which he is assessable under this Act during the previous year exceeded the limit of the taxable income prescribed in Section 6, shall furnish before the 30th day of September of the relevant assessment year, a return of his agricultural income or the agricultural income of such other person during the previous year, in the prescribed form and verified in the prescribed manner and setting forth such other particulars, as may be prescribed :
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(2) In the case of any person who, in the opinion of the Superintendent of Taxes or Agricultural Income-tax Officer is assessable under this act whether on his own total agricultural income or on the total agricultural income of any other person during the previous year, the Superintendent of Taxes or Agricultural Income-tax Officer, may before the end of the relevant assessment year, serve a notice upon him requir
The return under Section 19 shall be signed and verified—
(a) in the case of an individual, by the individual himself; where the individual is absent from India, by the individual concerned or by some person duly authorised by him in this behalf; and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;
(b) in the case of a Hindu undivided family, by the Karta and where the Karta is absent from Indian or is mentally incapacitated from attending to his affairs, by any other adult member of such family;
(c) in the case of a company or local authority by the principal officer thereof;
(d) in the case of a firm, by any partner thereof, not being a minor;
(e) in the case of any other association, by any member of the association or the principal officer t
(1) The Superintendent of Taxes or Agricultural Income-tax Officer may, at any time after the receipt of a return made under Section 19, proceed to make in a summary manner a provisional assessment of tax payable by the assessee oh the basis of his return and the accounts and documents, if any, accompanying. Where the amount of tax payable as per provisions assessment exceeds the amount paid or deemed to have been paid, the provisions of Sections 35-C, 35-D and 35-E of the Act shall apply in his case.
(2) In making any assessment under this section due effect shall be given to the allowances and deductions as admissible under this Act and the Rules.
(3) After a regular assessment has been made, any amount paid or deemed to have been paid towards the provisional assessment made under sub-section (1) shall be deemed to have been paid towards the regular assessment; and where the amount paid or deemed to have paid towards
(1) If the Superintendent of Taxes or Agricultural Income-tax Officer is satisfied that a return made under Section 19 is correct and complete he shall assess the total agricultural income of the assessee, and shall determine the sum payable by him on the basis of such return.
(2) If the Superintendent of Taxes or Agricultural Income-tax. Officer has reason to believe that a return made under Section 19 is incorrect or incomplete, he shall serve on the person who made the return a notice requiring him, on the date to be specified therein, either to attend at the office of the Superintendent of Taxes or Agricultural Income-tax Officer or to produce or to cause to be there produced any evidence on which such person may rely in support of the return.
(3) On the day specified in the notice under sub-section (2) or as soon after-wards as may be, the Superintendent of Taxes or Agricultural Income-tax Officer after hearing suc
(1) Where agricultural income is received or deemed to be received by a firm or association of individuals and the business of such firm or association is discontinued in any year, an assessment may be made in that year on the basis of the agricultural income received or deemed to be received during the period between the end of the previous year and the date of such discontinuance in addition to the assessment, if any, made on the basis of the agricultural income received or deemed to be received in the previous year. Every person who was a partner of such firm or member of such association at the time of such discontinuance shall be jointly and severally liable to assessment on such agricultural income and for the amount payable as tax, and all the provisions of the Act shall, so far as may be, apply accordingly.
(2) Any person discontinuing any such business shall give to the Superintendent of Taxes or Agricultural Income-tax Officer notice
(1) Where a person liable to pay tax under this Act (hereinafter in this section referred to as the predecessor) has been succeeded by another person (hereinafter in this section referred to as the successor) who continuance the agricultural operations—
(a) the predecessor shall be assessed in respect of the agricultural income of the previous year in which the succession took place up to the date of succession;
(b) the successor shall be assessed in respect of the agricultural income of the previous year after the date of succession.
(2) Notwithstanding anything contained in sub-section (1), when the predecessor cannot be found, the assessment of the agricultural income-tax for the previous year to up to the date of succession and for the years preceding that year shall be made on the successor in the like manner and to the same extent as it would have been made on the predecessor, and all
[Deleted].
(1) Where in any case in consequence of any order relating to computation of income made under the Income Tax Act, 1961, by any authority constituted under that Act the income of an assessee as assessed under that Act in respect of any period is revised leading to enhancement or, as the case may be, reduction of the agricultural income of the assessee in respect of the period, the assessee shall, as specified in sub-Sections (2) and (3), submit a return of his agricultural income or as the case may be, a revised return of his agricultural income in respect of the period to the Superintendent of Taxes or Agricultural Income-tax Officer disclosing therein his agricultural income as enhanced or reduced as aforesaid.
(2) The return or revised return under sub-section (1) shall be submitted in a case, in which the income has been or is revised under the Income Tax Act, 1961, on or before the 31st December, 1989 not later than 31st March, 1990, and
Where an assessee, or in case of a company the principal officer thereof, within one month from the service of a notice of demand issued as hereinafter provided satisfies the Superintendent of Taxes or Agricultural Income-tax Officer that he was prevented by sufficient cause from making the return required by Section 19 or that he did not receive the notice issued under sub-section (2) of Section 19 or sub-section (2) of Section 20 or that he had not a reasonable opportunity to comply or was prevented by sufficient cause from complying with the terms of the last mentioned notice, the Superintendent of Taxes or Agricultural Income-tax Officer shall cancel the assessment and proceed to make a fresh assessment in accordance with the provisions of Section 20.
(1) If the Superintendent of Taxes or Agricultural Income-tax Officer or the Commissioner of Taxes or the Joint Commissioner of Taxes or the Additional Commissioner of Taxes or the Commissioner of Taxes in the course of any proceeding under this Act is satisfied that an assessee,—
(a) has without reasonable cause failed to furnish the return of his total income which he was required to furnish under sub-section (1) or sub-section (2) of Section 19 or has without reasonable cause failed to furnish it within the time allowed and in the manner required in the provisions made under the above mentioned sub-section, or
(b) has concealed the particulars of his income or has deliberately furnished inaccurate particulars of such income and has thereby returned it below its real amount,
he may direct that the assessee shall pay by way of penalty, in the case referred to in Cl. (a), in addition to the
Where any agricultural income-tax or penalty is due in consequence of any order passed under or in pursuance of this Act, the Superintendent of Taxes pr Agricultural Income-tax Officer shall serve upon the assessee or other person liable to pay such tax or penalty a notice of demand in the prescribed form specifying the sum so payable.
(1) Any person aggrieved by an order passed under this Act by any authority under Section 18 other than the Commissioner or the Additional Commissioner of Taxes or the Joint Commissioner of Taxes not being an order passed under this section, may appeal to the Deputy Commissioner of Taxes (Appeals) against such order within thirty days from the date of service of such order in the prescribed manner:
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 the control of the appellant or for any other sufficient causes it could not be filed within the time;
Provided further that no appeal under this section against the assessment of any tax, penalty or interest shall be entertained by the appellate authority unless he is satisfied that the amount of tax, penalty or interest assessed, if not otherwise directed by him, ha
[Deleted by Assam Act XXVI of 1972.]
(1) Any assessee objecting to an order passed under Section 24 or passed in revision under sub-section (1) of Section 27 may appeal to the Board within sixty days of the date on which such order is communicated to him.
(2) The Board may admit an appeal after the expiration of the sixty days referred to in subjection (1) if it is satisfied that for reasons beyond the control of the appellate or for any other sufficient cause it could not be filed within time.
(3) An appeal to the Board shall be in such form and shall be verified and presented in such manner as may be laid down by the Board and shall be accompanied by a fee of twenty-five rupees.
(4) The Board may, after giving the assessee an opportunity of being heard, pass such orders thereon as it thinks fit, and shall communicate any such orders to the assessee and to the Commissioner.
(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 appointed under Section 18 other than himself is erroneous in so far as it is prejudicial to the interest of revenue, and he may after giving the assessee on opportunity of being heard and after making or causing to be made such enquiry as he deems necessary, pass such order thereon as the circumstance of the case justify, including an order enhancing or modifying the assessment or modifying the assessment and directing a fresh assessment.
(2) In the case of any order than an order to which sub-section (1) applies, passed under this Act by any authority appointed under Section 18 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 re
(1) The assessee or the Commissionermay, within sixty days from the date of service of any order under Section 26,by petition in writing, require the Board to refer to the High Court anyquestion of law arising out of such order of the Board or the Board may makesuch reference cut of its own motion. It shall be accompanied by a fee of onehundred rupees.
(2) Within sixty days of the receipt of hepetition under sub- section (1), the Board shall, subject to the provisions ofsub-section (3), draw up, after such hearing and enquiry as may be considerednecessary, a statement of the case and refer it with its opinion thereon to theHigh Court.
(3) The Board may reject the application undersub-section (1) and refuse to state the case on the ground that it istime-barred or otherwise incompetent, or that no question of law arises and theapplicant may, within thirty days of such refusal withdraw the application andif he does so, the
(i) An appeal shall lie to the Supreme Court of India from any judgment of the High Court delivered in a reference made under the foregoing section in any case which the High Court certifies to be a fit one for appeal to the Supreme Court of India.
(ii) The provisions of the Code of Civil Procedure relating to the appeals to the Supreme Court of India shall, so far as may be, apply in the case of appeal under this section in like manner as they apply in cases of appeals from decree of High Court: Provided that nothing in this sub-section will be deemed to affect the provisions of sub-section (6) or sub-section (8) of the foregoing section; Provided further that the High Court may on a petition made for the execution of the order of the Supreme Court of India in respect of any costs awarded thereby transmit the order for execution to any Courts subordinate to the High Court.
(iii) Where the judgment of the High Court is
If for any reason any agricultural income chargeable to agricultural income-tax has escaped assessment for any assessment year, or has been assessed at too low a rate or has been the subject of undue relief under this Act, the Superintendent of Taxes or Agricultural Income-tax Officer may at any time within eights years of the end of that assessment year serve on the person liable to pay agricultural income-tax on such agricultural income, or in the case of a company on the principal Officer, thereof a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of Section 19, and may proceed to assess or reassess such income, and the provisions of this Act shall, so far as may be, apply accordingly as if the notice were a notice issued under that sub- section:
Provided that the tax shall be charged at the rate at which it would have been charged if such income had not escaped assessment or full -ass
(1) The authority which passed an order on appeal or revision may, at any time within three years from the date of such order, and the Superintendent of Taxes or Agricultural/Income-tax Officer may, at any time within three years from the date of any assessment order passed by him, of his own motion, rectify any mistake apparent from the record of the appeal or assessment, as the case may be, and shall within the like period rectify any such mistake as has been brought to his notice by an assessee :
Provided that no such rectification shall be made having the effect of enhancing the assessment or reducing the refund unless the appellate or revisional authority or the Superintendent of Taxes or Agricultural Income-tax Officer, as the case may be, has given notice to the assessee of his intention so to do and has allowed him a reasonable opportunity of being heard.
(2) When any such rectification has the effect of reducing
In the determination of the amount of Agricultural Income Tax interest or a refund payable under this Act, if the amount is not a multiple of rupees ten, it shall be rounded off to the nearest multiple of ten rupees and, while calculating to achieve this purpose, if the total tax interest or refund, as the case may be, contains a part of rupees ten which is amounting to rupees five or more, it shall be rounded off to the next higher multiple of rupees ten and, if such part is less than rupees five it shall be ignored.
(1) The Commissioner of Taxes, the Additional Commissioner of Taxes, the Deputy Commissioner of Taxes and the Senior Superintendent of Taxes or Agricultural Income-tax Officer, shall, for the purpose of this Chapter, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908, when trying a suit in respect of the following matters namely:
(a) enforcing the attendance of any person and examining him on oath or affirmation;
(b) compelling the production of documents; and
(c) issuing commissions for the examination of witnesses; and any such proceeding before such Commissioner, the Additional Commissioner, the Joint Commissioner, Deputy Commissioner, Senior Superintendent of Taxes, Superintendent of Taxes or Agricultural, Income-tax Officer under this Chapter shall be deemed to be a "judicial proceeding” within the meaning of Sections 193 and 228 of the Indian Penal Code.
The Deputy Commissioner of Taxes or the Senior Superintendent of Taxes or Agricultural Income-tax Officer may for the purposes of this Act—
(1) require any firm or Hindu undivided or joint family to furnish him with a return of the names of members of the firm or of the names of the manager or the brothers or sons or brothers of the family, as the case may be, and of their addresses;
(2) require any person whom he has reason to believe to be a trustee, guardian or agent to furnish him with a return of the names of the persons for or of whom he is trustee, guardian or agent and of their addressees.
(1) All particulars contained in any statement made, return furnished, or account or documents produced in accordance with this Act, or in any evidence given or affidavit or deposition made in the course of any proceedings under this act other than proceedings before a Criminal Court, or in any record of any proceedings under this Act, shall, save as provided in sub-section (3), be treated as confidential and notwithstanding anything contained in the Indian Evidence Act, 1872, no court shall, save as aforesaid, be entitled to require any public servant to produce before it any such statement, return, accounts, documents or record or any part thereof, or to give evidence before it in respect thereof.
(2) If, save as provided in sub-section (3), a public servant discloses any of the particulars referred to in sub-section (1) he shall be punishable with imprisonment for a term which may extend to six months, and shall also be liable to fine:
(1) Notwithstanding anything contained in assessee shall pay to the credit of the StateGovernment, as advance tax, an amount equal to the agricultural income tax calculated in his total agricultural income derived during the latest previous year in respect of which he has been assessed in such number of equal instalments not exceeding four and on such dates as may be prescribed :
Provided that if the assessee is a partner of a firm and the assessment of the firm has been completed for a previous year later than that for which the assessees last assessment has been completed his share in the profits from the agricultural income of the firm shall, for the purpose of this sub-section, be included in his total agricultural income on the basis of latest assessment of the firm.
(1) If an assessee, the required to pay advance tax under Section 35, estimates at any time before the last instalment of the advance tax is due in his case and finds that by reason of his income of the year, for which he is liable to pay advance tax being likely to be more or less than the income on which the advance tax payable by him under Section 35 or for any other reason, the advance tax payable by him would be more or less than the amount which he is so required to pay, he shall furnish to the Agricultural Income Tax Officer an estimate of—
(i) the current total agricultural income; and
(ii) the advance tax payable by him under this Act, and shall pay such amount of advance tax as accords with his estimate in equal instalments on such dates as may be prescribed.
(2) The assessee may send a revised estimate of the advance tax payable by him on or before the date prescribed under Section 35
(1) Where in any financial year, an assessee has paid advance tax under Section 35 or Section 35-A and the advance tax so paid is less than ninety per centum of the tax determined on regular assessment under Section 20, simple interest at the rate of two per centum for each English Calendar month from the first day of April of succeeding financial year in which the advance tax was payable up to the month prior to the month of regular assessment shall be payable by the assessee upon the amount by which the advance tax paid falls short of the tax determined on regular assessment.
(2) Where before the date of completion of regular assessment, tax is paid by the assessee in accordance with the provisions of the Act, interest shall be calculated in accordance with the foregoing provision up to the month prior to the months in which tax is so paid and thereafter interest shall be calculated under sub-section (1) on the amount by which the tax so pai
(1) Where on making the regular assessment under Section 20, the Agricultural Income Tax Officer finds that no payment of advance tax has been made in accordance with the provisions of Section 35 or Section 35-A, interest at the rate of two per centum for each English Calendar month from the first day of April succeeding the financial year in which the advance tax was payable up to the month prior to the month of such regular assessment shall be payable by the assessee.
(2) Where as a result of an order under Section 21, Section 24, Section 26, Section 27, Section 31, Section 28 or Section 29 the amount on which interest was payable under this section or Section 35-B has been reduced, the interest shall be reduced proportionately and the excess interest paid, if any, shall be refunded.
(1) Where an assessee does no pay the amount of tax demanded from him after an assessment made under any provision of this Act within the date specified in the notice of demand served on him in this behalf, he shall be liable to pay simple interest from the 1st day of the month following the said date up to the date of full payment at the rate of two per centum for each English Calendar month on the amount of tax as finally assessed reduced by the amount of tax paid on or before the said first day until the tax is fully paid.
(2) In calculating the interest payable under this Act, the amount of advance tax or tax determined on regular assessment under Section 20 in respect of which such interest is to be calculated shall be rounded off to the nearest multiple of one hundred rupees where such amount contains a part of one hundred rupees; if such part is fifty rupees or more, it shall be increased to hundred rupees, and if such part is less than
The provisions for interest as made in Section 35-B, Section 35-C and Section 35-D shall not be applicable in case of an assessee whose agricultural income tax does exceed two thousand five hundred rupees.
If an assessee—
(a) does not pay any instalment or instalments of advance tax payable by him under Section 35 on the date of dates prescribed, or
(b) after filing an estimate or a revised estimated of the advance tax payable by him under Section 35-A does not pay any instalment in accordance therewith on the date or dates prescribed, or
(c) fails without reasonable cause to file an estimate or a revised estimate as required under Section 35-A;
he shall be deemed to be in default, in the case referred to in Clauses (a) and (b) in respect of such instalment or instalments and in the case referred to in Cl. (c), in respect of the amount that falls short the last instalment of advance tax that would have been payable by him had he submitted an estimate or a revised estimate as required under Section 35-A and all the provisions of Section 36 shall apply in relation to any advanc
An assessee shall except when taxes have been paid in advance in full, submit alongwith the annual return a receipt from a Government Treasury or crossed cheque or crossed demand draft in favour of the Agricultural Income Tax Officer for the full amount of tax payable for the year on the basis of the return after deducting therefrom the advance taxes if any already paid for the year.
Where, in any financial year, the assessee, who is liable to pay advance tax under Section 35 or 35A, has failed to pay such tax by the prescribed date, he shall be liable to pay simple interest at the rate of one and half percent per month with effect from the immediate next day of the day as prescribed for payment of advance tax for the respective quarter, on the unpaid amount by which the tax to be paid for the quarter falls short, till the date of full payment of such short fall:
Provided, however, that the provisions of this section shall apply only upto the end of the financial year, after which the provisions of Section 35C as renumbered, shall apply.
(1) If the demand in respect of any dues under this Act is not paid on or before the date specified in Sections 35-F and 35-G, the assessee shall be deemed to be in default:
Provided that the Superintendent of Taxes or Agricultural Income- tax Officer in respect of any particular assessee and for reasons to be recorded in writing, extend the date of payment of dues or allow such assessee to pay the same by instalments attd in such case the assessee shall not be deemed to be in default, but in all such cases the provisions of Sections 35-B, 35-C and 35-D shall apply.
(2) Where an assessee is in default, the Superintendent of Taxes or Agricultural Income-tax Officer may, in his discretion, direct that in addition to the amount due, a sum not exceeding that amount shall be recovered from the defaulter by way of penalty.
Provided that no order of imposition of penalty under this section shall be made
Any sum imposed by way of penalty under this provisions of Section 22 or Section 36 shall be recoverable in the manner provided in this Chapter for the recovery of an arrear of tax.
[Deleted by Assam Act XIX of 1974]
(1) The Superintendent of Taxes or Agricultural Income-tax Officer shall, in the prescribed manner, refund to an assessee any sum paid by such assessee in excess of the sum due from him under this Act, either by cash payment or at the option of the assessee by set-off against the sum due from him in respect of any other assessment year.
(2) In for reasons of delay a refund due to an assessee is not made within ninety days of such refund being due, the State Government shall pay to such assessee simple interest at the rate of twelve per centum per annum of the amount refundable.
Provided that the provisions of this sub-section shall not be applicable in case of an assessee whose agricultural income tax does not exceed two thousand five hundred rupees for that assessment year.
(3) Refund under this Act shall be deemed to be due—
(a) tin cases where the tax assessed had been
The State Government, for reasons to be recorded in writing, may remit the whole or part of the amount of the tax, interest or penalty payable in respect of any year by any assessee who has suffered heavy loss due to any calamity.
If any person makes a statement in a verification mentioned in Section 19, 24, 26 or 27 which is false and which he either knows or believes to be false, or does not believe to be true, he shall be deemed to have committed the offence described in Section 177 of the Indian Penal Code (XLV of 1860);
If any person fails, without reasonable cause or excuse, to furnish in due time any of the returns mentioned in Section 19 or Section 34, he shall be punishable with fine which may extend to five rupees for every day during which the default continues.
(1) A person shall not be proceeded against for an offence under Section 40 or 41 except at the instance of the Deputy Commissioner of Taxes, or where there is no Deputy Commissioner of Taxes, the Assistant Commissioner of Taxes empowered by the Commissioner of Taxes, in this behalf.
(2) Before instituting proceedings against any person under sub-section (1) the Deputy Commissioner of Taxes, or where there is no Deputy Commissioner of Taxes, the Assistant Commissioner of Taxes empowered by the Commissioner of Taxes in this behalf, shall call upon such person to show cause why proceeding should not be instituted against him.
(3) The Deputy Commissioner of Taxes, or where there is no Deputy Commissioner of Taxes, the Assistant Commissioner of Taxes empowered by the Commissioner of Taxes in this behalf, may stay any such proceedings or compound any such offence,
(1) An assessee shall, subject to any order passed under sub-section (2), be assessed by the Superintendent of Taxes or Agricultural Income-tax Officer of the area in which is situated the land from which the greater part of the agricultural income, in respect of which he is assessed, is derived.
(2) (a) An assessee may, on receipt of the first notice served on him under sub-section (2) of Section 19, apply to the Superintendent of Taxes or Agricultural Income-tax Officer by whom such notice is served to be assessed at his usual place of residence or at the place where the accounts relating to his agricultural income are kept, if either of such places is situated in the State of Assam, and such Superintendent of Taxes or Agricultural Income-tax Officer may pass an order that the assessee shall be assessed at the place specified in the application, the said place being situated in the State of Assam, or refer the matter to the Joint Commissioner
No suit shall be brought in any Civil Court to set aside or modify any assessment made under this Act, and no prosecution, suit or other proceeding shall lie against any officer of Government for anything in good faith done or intended to be done under this Act.
In computing the period of limitation prescribed for any appeal under this Act, the day on which the order complained of was made and the time requisite for obtaining a copy of such order shall be excluded.
Any assessee, who is entitled or required to attend before any income-tax authority in connection with any proceeding under this Act, may (except when required under Section 33 to attend personally for examination on oath or affirmation) attend either in person or by any person duly authorised by him in writing in this behalf.
A receipt shall be given for money paid or recovered under this Act.
Every assessee engaged in the cultivation, manufacture and sale of tea shall obtain a tax clearance certificate from the concerned Assessing Officer who shall certify that the assessee has either paid or had made satisfactory provision for all his existing liabilities or has no liability to pay tax under this Act and such certificate shall be produced by the owner or person in charge of the goods vehicle before the Officer-in-charge of the Check post set up under the provisions of the Assam General Sales Tax Act, 1993 (Assam Act No. XIII of 1993) while carrying tea across the Check Post. As held in the case of Eveready Industries (India) v. State of Assam, (2004) I GLR 230, under the Act there is no power vested in the authority to detain vehicles carrying tea for non-production of tax clearance certificates under Section 47A and any such detention if made would be illegal, ultra vires and without authority of law.
Every person deducting, retaining or paying any tax in pursuance of this Act in respect of any income belonging to another person is hereby indemnified for the deduction, retention or payment thereof.
Nothing in this Act shall be deemed to authorise any of the taxing authorities mentioned in Section 18 to call for any papers or documents for the purposes of ascertaining agricultural income or for any other purpose under this At/except the papers noted below :
(1) papers showing the amount of rent which accrued due in the previous year;
(2) papers showing the actual receipt of agricultural income by an assessee in the previous year;
(3) ledgers, account books and vouchers showing the actual expenditure incurred for which a deduction-or exemption is claimed under this Act: Provided that for the purposes of ascertaining agricultural income in regard to tea, the aforesaid taxing authorities may call for any papers produced or liable to be produced before the taxing authorities administering the Income-tax Act, 1961 (43 of 1961).
The Commissioner of Taxes may delegate by notification in the Official Gazette, any of his powers under Section 27 to any authority not below the rank of Joint Commissioner of Taxes.
(1) The State Government may, subject to previous publication, make rules for carrying out the purposes of this Act, and such rules may be made for the whole of the State or such part or parts thereof as may be specified.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may—
(a) prescribe the manner in which the net income from land referred to in sub-section (1) of Section 8 shall be calculated;
(b) prescribe the powers and duties of the authorities appointed under sub-section (2) of Section 18, the relation of such authorities to each other arid the conditions of service of such authorities;
(c) prescribe the form and the manner in which the return under sub-section (1) of Section 19 shall be submitted and verified and the particulars to be set forth in such return;
(d) prescribe the form and manner in which
If any difficulty arises in giving effect to the provisions of this Act, the State Government may, by order, do anything not inconsistent with such provisions-which appear to it to be necessary or expedient for the purpose of removing the difficulty.
52. Savings.—Notwithstanding anything contained in this Act, the provisions of the earlier laws with rules and notifications in respect of sub-mission of return, levy of interest relating to the earlier financial years up to the end of the financial year 1993-94 shall be deemed to be in force as if this Act had not been passed.
SCHEDULE
[See Section (2) (oa), 3 and 6]
A. In the case of every company—
(a) The total income of which does Thirty paise in the rupee, not exceed Rs. 1,00,000 (one lakh) on the whole of the total income
(b) The total income of which Thirty five paise in the rupee, exceeds Rs. 1,00,000.00 (one lakh) on the whole of the total income
B. In the case of persons other than companies:—
(a) On the first thirty thousand Nil rupees of total agricultural income.
(b) On the next twenty thousand Twenty paise in the rupees. rupees of total agricultural income.
(c) On the next fifty thousand rupees Thirty paise in the rupee. of total agricultural income.
(d) On the balance of the total Thirty five paise in the rupee. agricultural income.]
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