Bare ActsThe Assam Value Added Tax (Amendment) Act, 2007

Section 11

In the principal Act, in section 80,-- (i) (ii) (iii) (iv) (v) sub-section (2) shall be omitted;

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

In the principal Act, in section 80,-- (i) (ii) (iii) (iv) (v) sub-section (2) shall be omitted; . j • . in sub-section (3), in the first paragraph, in the: end, the words and punctuation mark "or to the Commissioner, as the case may be" shall be omitted; in the proviso to the sub-section (3), ·1:he words "or th1: State representative on behalf of the Commissioneri. appearing between the words "appellant" and "had" shall be omitted; in sub-section (5), the word "Commissioner" appearing hetwcen the words "the" and "a" shall be substituted by the words ''concerned authority"; · [ . . in sub-section (6), the word "Commissioner' appearing between the words "the" and "with" stiall be substituted by the words "concerned authority". In theprincipal Act, in section 90,-- (i) after the word and punctuation mark "rules thereunder,", the words, "the Commissioner" shall be inserted;- (ii) for the words "be liable to imposition of', the following shall be substituted, namely:- "impose on him"; (iii) the word "to" appearing after the words- and punctuation mark "continuing one," shall be omitted. In the principal Act, in section 109, in sub-section (4), frlr the punctuation mark ".", the punctuation mark ":" shall be sub!;tituted and thereafter the following proviso shall be inserted, namely: ·· "Provided further that when exemption is gramed in the form of remission, the eligible unit shall be entitled to retain the part or whole of tax collected by way of subsidy from the Government subject to maximum permi!>Sible monetary limit and/or time limit and oth1~ r conditions as may be prescribed in the appropriate scheme." MOHD .. A. HAQUE, Secretary to the Government of Assam, Legislative Department, Dispur. GUW AHA TI - Printed and published by the Dy. Director (P&S) Directorate of Ptg. and Sty., Assam Guwahati-21 (Ex-Gazette) No. 167-500+600-30-3-07. I

Section 11 – The Assam Value Added Tax (Amendment) Act, 2007 | DailyLaw.ai