Amendment status not verified — confirm the current text below against the official source.
ln the principal Act, in section 2, in sub-section ( 1 ), - sectioo z. (i) for the existing clause (b), the following shall be substituted, namely:- "(b) "Outstanding dues of arrear tax, penalty and interest" means unpaid amounts as on the date of coming into force of this Act on account of tax, interest and penalty by an applicant as per statutory orders for periods up to 30th June, 2017 under an; provision ofthe relevant Acts passed on or before 30 September, 20 19 or by such Assam Act XI of2005. Assam Act No. VIII of 2005, Central Act 74 of 1956, Assam Act No. VI of 1947, Assam Act No. XII or 1990, Assam Act No. IX of 1939, Assam Act No. XXX of 1964 and Assam Act No. XXVIII of20J7 THE ASSAM GAZETTE, EXTRAORDINARY, DECEMBER 31, 2019 2421 Ameadment of Seetion 4. later date as the State Government may, by notification in the Official Gazette, specify from time to time and also includes further calculable interest as per the relevant Acts on the involved principal amounts up to the date of application within the meaning of section 5 of this Act;" (ii) for the existing clause (d), the following clause shall be substituted, namely: - "(d) "Relevant Acts" means any one or more of the following Acts, namely: - (i) the Assam Value Added Tax Act, 2003, (Assam Act No. VIII of2005); (ii) the Central Sales Tax Act, 1956, (Central Act 74 of 1956); (iii) the Assam Professions, Trades, Callings and Employments Taxation Act, 1947 (Assam Act No. VI of1947); (iv) the Assam Taxation (On Specified Lands) Act. 1990, (Assam Act No. XII of 1990); (v) the Assam Agricultural Income Tax Act, 1939, (Assam Act No. IX of 1939); (vi) the Assam Electricity Duty Act, 1964 (Assam Act No. XXX of 1964); and (vii} the repealed tax Acts as mentioned in sub-section (I) of section 174 of the Assam Goods and Services Tax Act. 2017 (Assam Act No. XX VIII of 20 17)."