Amendment status not verified — confirm the current text below against the official source.
In section 13 of the principal Act, the proviso of section to sub-section { 1) shall be deleted. 13 of Assam Act VI of I 947. Clause 2. Clauses 3 and 4. Clau:e 5. EXPLANATORY NOTES Clause 2 is intended to relieve the assessees who observe for the purpose of accounting any year other than the financial )·ear of the hardship of having to prepare their accounts of profits or loss for the pur- pose of the Act, financial year-wise. The proposed chan(\es will not in any way ·affect revenues. Ut1der the existing provisions of the law, petitions for revision can be filed against all orders whether passed on appeal or otherwise with the result that innumerable petitions for revision are filed before the Commissioner in order to circumvent the process of appeal nnd to delay pa) ment of due taxes, thus restricting the opportunity for the important func- tionary to ensure adequate supervisio11 of the work of his subordinates. Clause 3 is intrnded to make all orders appealable and clause 4 is intended to restrict petitions for revision; The change proposed in this clause is consequential to the change sought to be brought about by clause 3.