Standing Order No. 2572/2008 of the Social Welfare Department, Government of Assam dated 11th February, 2008 on the representation of another person [C14-Q0T]

Standing Order No. 2572/2008

GOVERNMENT OF ASSAM

Social Welfare Department, Government of Assam

Dispur, dated the 11th February, 2008

STANDING ORDER

To

All Assessings Officer of the charge,

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

In exercise of the powers conferred by section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939), the Social Welfare Department, Government of Assam hereby issues the following Standing Order for the guidance of all officers subordinate to it:

1. References have been received seeking clarification on the manner in which section 9 applies to the representation of another person by representative assessees.

2. The matter has been examined. Every representative assessee carrying on the representation of another person shall make an application in Form 26Q to the Board within ninety days, accompanied by a fee of five thousand rupees.

3. The Assessing Officer of the charge shall ensure that challan is dealt with as directed above, and shall report compliance to the Board within ninety days.

4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Social Welfare Department, Government of Assam.

(Secretary to Government)