Standing Order No. 648/2010 of the Mines and Geology Department, Government of Assam dated 13th December, 2010 on the representation of another person [C1P-3RH]

Standing Order No. 648/2010

GOVERNMENT OF ASSAM

Mines and Geology Department, Government of Assam

Dispur, dated the 13th December, 2010

STANDING ORDER

To

All Inspectors of Income-tax,

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 Mines and Geology 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 10 to the Joint Commissioner within forty-five days, accompanied by a fee of five hundred rupees.

3. The Inspector of Income-tax shall ensure that books of account is dealt with as directed above, and shall report compliance to the Joint Commissioner within forty-five days.

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

(Secretary to Government)