Standing Order No. 3910/2019 of the Industries and Commerce Department, Government of Assam dated 16th May, 2019 on the representation of another person [C1P-SPA]

Standing Order No. 3910/2019

GOVERNMENT OF ASSAM

Industries and Commerce Department, Government of Assam

Dispur, dated the 16th May, 2019

STANDING ORDER

To

All Valuation Officers,

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 Industries and Commerce 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 16 to the Dispute Resolution Panel within one hundred and twenty days, accompanied by a fee of two hundred and fifty rupees.

3. The Valuation Officer shall ensure that refund is dealt with as directed above, and shall report compliance to the Dispute Resolution Panel within one hundred and twenty days.

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

(Secretary to Government)