Section 31, Assam Agricultural Income-tax Act, 1939 [S2D-XGE]
As at 7 September 2026. In force from 19 May 1939.
31. Power to make rules.—(1) The State Government may, by notification in the Official Gazette, make rules for carrying out the provisions of this Act. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:— (a) the form of the application and the form of the certificate of registration under section 4; (b) the conditions subject to which a licence may be granted under section 6; (c) the records and registers to be maintained and the returns to be furnished under section 7; (d) the form of the appeal and the fee payable therefor under section 28; (e) any other matter which is required to be, or may be, prescribed. (3) Every rule made under this Act shall be laid, as soon as may be after it is made, before the Legislature, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, the Legislature agrees in making any modification in the rule or agrees that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
Defined terms in this text (2)
notification: Section 2, Assam Agricultural Income-tax Act, 1939 [S2DWKC] (In this Act, unless the context otherwise requires,—): "notification" means a notification published in the Official Gazette, and the expression "notified" shall be construed accordingly
notification: 996 more definitions.
prescribed: Section 2, Assam Agricultural Income-tax Act, 1939 [S2DWKC] (In this Act, unless the context otherwise requires,—): "prescribed" means prescribed by rules made under this Act
prescribed: 996 more definitions.
Made under this section, or naming it (2)
Assam Agricultural Income-tax Act Rules, 1941 [R10-BP7], 12 April 1941, in force. Recital: "In exercise of the powers conferred by section 31 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939), the State Government hereby makes the following rules, namely"
Assam Agricultural Income-tax (Inspection) (Amendment) Rules, 2026 [R12-73D], 2 August 2026, in force. Recital: "In exercise of the powers conferred by section 31 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939), the Government of Assam hereby makes the following rules further to amend the Assam Agricultural Income-tax Rules, namely:"
Cited by (2)
Section Preamble, Assam Agricultural Income-tax (Inspection) (Amendment) Rules, 2026, 2 August 2026, Band A. "section 31 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939)".
Section 3, Assam Agricultural Income-tax Act, 1939 [S2D-WM2], 19 May 1939, Band A. "section 31".
Not held (0)
none
Duties published under this section (0)
none