Office Memorandum No. 1891/2010/IACD of the Industries and Commerce Department, Government of Assam dated 9th March, 2010 on the management of a company [C1A-M2D]

No. 1891/2010/IACD

GOVERNMENT OF ASSAM

Industries and Commerce Department, Government of Assam

Dispur, dated the 9th March, 2010

OFFICE MEMORANDUM

Subject: The management of a company by principal officers 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 management of a company by principal officers is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every principal officer carrying on the management of a company shall make an application in Form 16 to the Appellate Tribunal within forty-five days, accompanied by a fee of one hundred rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the management of a company is undertaken, and the Appellate Tribunal shall dispose of it within forty-five 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)