Amendment status not verified — confirm the current text below against the official source.
The tax payable by any person under this Act shall tion of tax. be determined with reference to his gross income during the previous year from his profession, trades, calling or employment: Taxing Authorities. Provided that the tax payable by any person shall not exceed fifty rupees for any financial year. 2 [ SA. The provisions of this Act shall not apply to a member of the armed forces of India. ] CHAPTER II TAXING AUTHORITIES [6. The Commissioner, Assistant Commissioner, Super- Assam intendents, Inspectors and Sub-Inspectors or any other ~~~I officer appointed under the Assam Sales _Tax Act, 1947, · shall be the Com missioner• Assistant Commissioner, Super- intendents, Inspectors and Sub-Inspectors or such other officer respectively for carrying out the purposes of this Act, and their powers and duties and relation with one another shall be such as may be prescribed.]8 CHAPTER III ASSE~SMENT Returns.