Assam Professions, Trades, Callings and Employments Taxation Act, 1947
No: 6 Dated: Apr, 02 1947
Amendment:- Assam Professionals, Trades, Callings and Employments Taxation (Amendment) Act, 1972
THE ASSAM PROFESSIONS, TRADES, CALLINGS, AND EMPLOYMENTS TAXATION ACT, 1947
ASSAM ACT VI OF 1947
An Act to levy a tax on professions, trades, callings and employments.
WHEREAS it is expedient to impose a tax on professions, trades, callings and employments;
It is hereby enacted as follows:
1. Short title, extent and commencement:- (1) This Act may be called the Assam Professions, Trades, Callings and Employments Taxation Act, 1947.
(2) It extends to the whole of Assam.
(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
2 - Definitions:- In this Act unless there is anything repugnant in the subject or context,--
(a) "assessing authority" in a particular area means the Senior Superintendent of Taxes and Superintendent of Taxes referred to in section 6 exercising jurisdiction in that area
(aa) "person" includes a company, firm or other association of persons ;
(b) "prescribed" means presc.ribed by rules made under this Act ;
(c) "previous year" means twelve months . ending on the 31st of March next preceding the year for which the assessment is to be made ;
(d) "principal officer'' means with reference to-
[(i) a Government, the head of an office or the disbursing Officer;
(ii) a local authority, company, firm or other association of persons, the Chairman, Secretary, Treasurer, Manager, or Agent of such local authority, company, firm or other association of persons ;
(e) "[State]" means the [State] of Assam ; and
(f) "total gross income" means aggregate of income derived from all sources
CHAPTER I
LIABILITY TO AND CHARGE OF TAX
3. Liability to tax:- As from the first day of April 1947 and subject to the provisions of this Act, every person who carries on a trade either by himself or by an agent or representative, -or who follows a profession or calllng, or who is in employment, either wholely or m part within the [State)l shall be liable to pay for each financial year a tax in respect of such profession, trade, calling or employment and in addition to any tax, rate, duty or fee which he is liable to pay under any other enactment for the time being in force :
Provided that for the purposes of this section a person· on leave shall be deemed to be a person in employment.
4. Rates of tax:- The tax shall be levied at the rates specified in the Schedule annexed to this Act.
5. Determination of Tax:- The tax payable by any person under this Act shall be determined with reference to his gross income during the previous year from his profession, trades, calling or employment:
Provided that the tax payable by any person shall not exceed fifty rupees for any financial year
5A. The provisions of this Act shall not apply to a member of the armed forces of India.