Amendment status not verified — confirm the current text below against the official source.
of section 82. (ii) in sub-clause (ii), the word "purchase", appearing between the words "for the purpose oflevy of" and "tax", shall be omitted. In the principal Act, in section 79, in sub-section (11),- (i) for clause (b), the following shall be substituted, namely:-- "(b) consider and decide any matter arising out of the proceedings in which the order appealed against was passed, irrespective of the fact that such matter has not been raised before it by the appellant or that no order. has been made in the said proceedings regarding such matter for any reason whatsoever."; (ii) clause ( c) shall be omitted. In the principal Act, in section 82, after sub-section (2), the following new sub-section (2A) shall be inserted, ilamely:- "(2A) An application by a dealer or person shall not be entertained by the . Commissioner unless such application is accompanied by satisfactory proof of payment of minimum twenty five percent of the disputed tax, penalty, if any, imposed and the interest accrued thereon, if any: Provided that the Commissioner may, if it thinks fit, for reasons to be recorded in writing and subject to furnishing of such security as Commissioner may deem fit, admit an application with part payment or without any payment of the disputed amount of tax including penalty, if any, required under this sub-section with a view to mitigate undue hardship which is likely to be caused to the dealer or person if the payment of such disputed amount is insisted on. Provided further that the Commissioner may stay the recovery of the · full or part of the balance amount of tax, interest and penalty, till disposal of the application.". MOHD. A. HAQUE, Secretary to the Government of Assam, Legislative Department, Dispur. GUWAHATI- Printed & Published by the Dy. Director (P&S), Directorate of Ptg. & Sty., Assam, Guwahati-21 (Ex-Gazette) No. 215-500-600-8-4-2008.