Standing Order No. 184/2020 of the Revenue Department, Government of Assam dated 8th June, 2020 on the representation of another person [C19-JKA]

Standing Order No. 184/2020

GOVERNMENT OF ASSAM

Revenue Department, Government of Assam

Dispur, dated the 8th June, 2020

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 Revenue 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 ITR-1 to the Appellate Tribunal within fifteen days, accompanied by a fee of two hundred and fifty rupees.

3. The Deputy Commissioner shall ensure that notice is dealt with as directed above, and shall report compliance to the Appellate Tribunal within fifteen days.

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

(Secretary to Government)