Amendment status not verified — confirm the current text below against the official source.
Self assessment.- (1) After coming into force of the Assam Municipal (Amendment) Act,20l2, every owner or occupier of any holding situated within the area of a Municipality or a Town Committee liable to pay tax, shall file a return of self assessment within six months from the date of the publication of rates of taxes or at a later date as may be fixed by the Board at a meeting not exceeding another three months from the date of expiry of the original period of six months. (2) Such owner or occupier shall thereafter file the annual return only in those cases where there is a change in the position as compared to the previous return w ithin three months after the end of the financial year in which the change in position has occurred. Omission of of section 80 Amendment of section 81 Amendment of section 85 Omission of sections 86. 87, 88,93, 94, 95,96 and 97 Amendment of section 171 Amendment of section 301 the financial year, rebate of such percentage not exceeding ten percent, as may be determined by the Board at a meeting, from the total tax amount due for the financial year shall be allowed. (4) If any owner or occupier liable to pay tax under this Chapter, makes a default in this regard, shall pay an extra amount as surcharge on the amount due, not exceeding ten percent of the whole amount, as may be determined by the Board at a meeting. (5) Any owner or occupier liable to pay tax on any holding shall furnish to the Chairman of the Municipal Board or Town Committee a return of self assessment in such form and in such manner as may be adopted by the Board at a meeting. Every such return shall be accompanied by proof of payment of holding lax. (6) If any owner or occupier liable to pay tax under this section files a false or incorrect return of self assessments knowing fully well about the false and incorrect information on the basis of which the self assessment has been made and furnish before the Municipal Board or the Town Committee with an intent to evade tax, shall be liable to a fine to the extent of ten percent of the tax so intended to be evaded, apart from paying the tax in frill on an assessment by the Municipal Board or Town Committee.” In the principal Act, section 80 shall be omitted.