Standing Order No. 4324/2017 of the Tourism Department, Government of Assam dated 14th December, 2017 on the representation of another person [C17-DG0]

Standing Order No. 4324/2017

GOVERNMENT OF ASSAM

Tourism Department, Government of Assam

Dispur, dated the 14th December, 2017

STANDING ORDER

To

All Deputy Commissioners,

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 Tourism 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 35 to the Dispute Resolution Panel within twenty-one days, accompanied by a fee of two hundred and fifty rupees.

3. The Deputy Commissioner shall ensure that return is dealt with as directed above, and shall report compliance to the Dispute Resolution Panel within twenty-one days.

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

(Secretary to Government)