In exercise of the powers conferred by sub-section (3) of section 20 of the Assam Value Added Tax Act, 2003, the Governor of Assam is hereby pleased to make the following amendment to the notification published in the Assam Gazette Extraordinary dated 29.04.2005, namely:-
In the Government notification No. FTX.55/05/Pt/24 dated 29.04.2005 published in the Assam Gazette Extraordinary dated 29.04.2005-
(i) in the first paragraph, in the last line, for the figures and words "10th April" and "10th December", the figures and words "10th November" and "10th March" respectively shall be substituted;
(ii) in the said notification, after the third paragraph, for the existing table showing the annual rate of lump-sum tax payable, the following shall be substituted, namely:-
It is provided that any excess tax deposited by a brick kiln owner before publication of this notification as per rate prescribed in the said notification shall be adjusted towards the lump-sum amount payable for the succeeding instalment/year.
This notification shall come into force on the date of its publication in the Official Gazette.