Developer access
Standing Order No. 4153/2022 of the Home Department, Government of Assam dated 1st July, 2022 on the valuation of assets for the purposes of tax
As at 8 September 2026. In force. No commencement recorded.
Standing Order No. 4153/2022
GOVERNMENT OF ASSAM
Home Department, Government of Assam
Dispur, dated the 1st July, 2022
STANDING ORDER
To
All Valuation Officers,
Subject: The valuation of assets for the purposes of tax by registered valuers 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 Home 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 valuation of assets for the purposes of tax by registered valuers.
2. The matter has been examined. Every registered valuer carrying on the valuation of assets for the purposes of tax shall make an application in Form 15G to the Dispute Resolution Panel within thirty days, accompanied by a fee of one hundred rupees.
3. The Valuation Officer shall ensure that books of account is dealt with as directed above, and shall report compliance to the Dispute Resolution Panel within thirty days.
4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Home Department, Government of Assam.
(Secretary to Government)
Made under
Recital: "In exercise of the powers conferred by section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939), the Home Department, Government of Assam hereby issues the following Standing Order for the guidance of all officers subordinate to it:". Names section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939) [S2D-WTY]. Vires verified.