Office Memorandum No. 3689/2016/IACD of the Industries and Commerce Department, Government of Assam dated 16th December, 2016 on the representation of another person [C17-ASE]
As at 7 September 2026. In force. No commencement recorded.
No. 3689/2016/IACD
GOVERNMENT OF ASSAM
Industries and Commerce Department, Government of Assam
Dispur, dated the 16th December, 2016
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 Industries and Commerce 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 Appellate Tribunal within ninety days, accompanied by a fee of five thousand 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 Appellate Tribunal shall dispose of it within ninety days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Industries and Commerce Department, Government of Assam.
(Secretary to Government)
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