Office Memorandum No. 1375/2012/LD of the Law Department, Government of Assam dated 9th December, 2012 on the representation of another person [C13-5SJ]

As at 6 September 2026. In force. No commencement recorded.

Dates: made 9 December 2012; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

Jurisdiction: Assam [IN-AS]. Made by the Law Department, Government of Assam.

Synthetic. This instrument, its title, its number and its words are generated by the register.

Cite: Office Memorandum No. 1375/2012/LD of the Law Department, Government of Assam dated 9th December, 2012 on the representation of another person, Office Memorandum No. 1375/2012/LD, 9th December, 2012 [C13-5SJ]. Machine: C13-5SJ.

No. 1375/2012/LD

GOVERNMENT OF ASSAM

Law Department, Government of Assam

Dispur, dated the 9th December, 2012

OFFICE MEMORANDUM

Subject: The representation of another person by representative assessees under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Law Department, Government of Assam on the manner in which the representation of another person by representative assessees is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every representative assessee carrying on the representation of another person shall make an application in Form 16 to the Board within sixty days, accompanied by a fee of one hundred rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the representation of another person is undertaken, and the Board shall dispose of it within sixty days of its receipt.

4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Law Department, Government of Assam.

(Secretary to Government)

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