Bare ActsThe ASSAM TAX ON LUXURIES (HOTELS AND LODGING HOUSES) ACT, 1989

Section 19

(lJ The State Government may, by notifi·

Amendment status not verified — confirm the current text below against the official source.

(lJ The State Government may, by notifi· .nakc rules. • · th Offi · 1 G t k 1 t cation in e c1a azet e, ma e ru es o carry out tlie purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing provision, ·the State .. THE AS:::Al\.1 Gi'iZETT.h; ~XTRAORD.iNARY A.1-'RJL 21, 1%9 419 Government may make rules f c r all or anv of tle following matters, namely :- ~ (a) (b) the manner of payment cf tax ; the form in which accounts and regis- ters shall be maintained by a hotelier ; (c) any other matter which is required or allowed by this Act to be prescribed. (3) The power to make rules, except on the first occasion of the exercise thereof, shrJl be sub- ject to the condition of the rules being made after previous publication. Power ~o 20· If any difficulty arises in giving effect to remove d1ffi- h · · f h. A S G culties. t e prov1s1ons o t is ct, the tate overnment may, by general or special order, do anything not inconsistent with such provision which appears to it to be necessary or expedient for the purpose of removing the difficulty. A. RAHM.\N, Secretary to the Govt. of Assam, Legislative Department. ---· ·-·· OUWAliATl.-Ptlntcd sDd Pahlilhed by ~be Dv. Director (P), Directorate of Ptg and ~ •• A•arr, Gawabati-21 (Ex-Gazette) No. 97-l,110-500-21·4·19t9.

Section 19 – The ASSAM TAX ON LUXURIES (HOTELS AND LODGING HOUSES) ACT, 1989 | DailyLaw.ai