Assam Taxation (Publication of Information) Act, 1975
No: 11 Dated: Oct, 04 1975
THE ASSAM TAXATION (PUBLICATION OF INFORMATION) ACT, 1975
ASSAM ACT. XI OF 1975
An Act to provide for publication of names of • assessees under certain Taxation Acts of the State and particulars relating to any proceedings under those Acts, in respect of such assessees.
Preamble:- Whereas it is expedient to provide for publication of the names of assessees under certain Taxation Acts of the State and particulars relating to any proceedings under those Acts in respect of such assessees .
It is hereby enacted in the Twenty-sixth year of the Republic of India as follows :-
1. Short title and commencement:- (1) This Act shall be called the Assam Taxation (Publication of Information) Act, 1975.
(2) It shall come into force at once.
2. Definition:- In this Act, unless the context otherwise requires,-
(1) "Act" means any of the statutes specified in the Schedule attached to this Act.
(2) "Assessee" means any person liable to pay tax under any Act.
(3) "State Government" means thle Government of Assam.
3. (1) Notwithstanding anything contained in any law for the time being in force, the State Government may cause to be published the names of any assessees and any other particulars relating to any proceedings under any Act in respect of such asse.ssees in such manner as it thinks fit if it is of the opinion that it is necessary or expedient in the public interest to publish such names and particulars.
(2) In the case of a firm, company or other association of persons the names of the partners of the firm, directors, managing agents, secretaries, treasurers, or managers of the company, or the members of the association, as the case may be, may also be published if, in the opinion of the State Government, the circumstances of the case justify it.
4. No publication under section 3 shall be made in relation to any penalty imposed, or any conviction for any offence connected with any proceedings, under any Act until time for presenting an appeal under such Act to the rirst appellate authority or, in the case of a ·onviction, to the first appellate court has expired without an appeal having been presented or the appeal, if presented, has been disposed of