The Government of Assam on April 28, 2022 has issued the Assam Taxation (Liquidation of Arrear Dues) (Amendment) Act, 2022 to further amend the Assam Taxation (Liquidation of Arrear Dues) Act, 2005.
The following amendments have been made:
• In Section 01, which specifies Short title and commencement of the Act, sub-section (3) has been substituted, namely:
"(3) It shall come into force at once and shall remain in force till 30th September,2022 or by such later date as the State Government may, by notification in the Official Gazette, specify from time to time."
• Section 04, which specifies Eligibility Conditions has been substituted, namely:
“Subject to other provisions of this Act, an applicant shall be eligible to make an application under this Act for all his outstanding dues in respect of amounts assessed for the periods up to 31st March, 2021 and levied against him on or before 31"December, 2021 but not lying in dispute before any statutory forum or the Hon'ble Gauhati High Court or the Hon'ble Supreme Court of India as on the date of application under the Act."
• The schedule in the said act has been substituted.
[Notification No. LGL.36/2005/172]
