Standing Order No. 508/2011 of the Labour Department, Government of Assam dated 2nd April, 2011 on the management of a company [C14-ZGT]

Standing Order No. 508/2011

GOVERNMENT OF ASSAM

Labour Department, Government of Assam

Dispur, dated the 2nd April, 2011

STANDING ORDER

To

All Assessing Officers,

Subject: The management of a company by principal officers 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 Labour 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 management of a company by principal officers.

2. The matter has been examined. Every principal officer carrying on the management of a company shall make an application in Form 3CD to the Appellate Tribunal within sixty days, accompanied by a fee of five thousand rupees.

3. The Assessing Officer shall ensure that assessment is dealt with as directed above, and shall report compliance to the Appellate Tribunal within sixty days.

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

(Secretary to Government)