Amendment status not verified — confirm the current text below against the official source.
In the principal A\:t, ufter Sl'Clion 4, a new section 4;\ shall b..: inscrtcd, namely:- 4 •\ The State Govc,rrunent, if considers it necessary in tht.: public inllTcst so lo do. ma} by notification in the Official Gazette. -;ubjcct lO such conditions and restrictions as il mriy impose. exempt any pcrsc>n ur hotelier or proprietor or class of persons or hotdil:rs or proprie1ors. fully or partial!¥ froin payment of tax under this Act and the ~tat<: Government may iilso grnnt such exemption retrospectivdy : Provided thal lhe State Government may withdraw an: such exe"mptiori at any time, as it may think fit and proper : Provided further that the luxury provided by :my person or hotelier or proprietor or class of persons OJ hoteliers or proprietors for profit making and commercial purpose shall not be applicable for exemption from payment of tax under this Act. Explanation:. For the purpose of this section, the lu:-.ury provided for the activities aimed at preserving the cultural, literary aspect or activities causing spiritual, social harmony or activities in aid or victims of wars/natural disasters and the like shall be regarded as activities done in public interest." .. ~ I ' MOHD. ABDUL HAQUE Secretary to the Govt. of Assam, Legislative Department, Dispur. Guwahati :- Printed and Pub fished by the Dy. Director (P & S), Directorate of Ptg. & Sty. Assam, Guwahati-21. Ex. Gaz.ctte No. 457-300 + 600 - 19- 5 - 2012. ...... ' ..... ·- ·~ -----~- !... .- ~~:~- .. I