Section 3(2B) in THE ASSAM TAXATION (ON SPECIFIED LANDS) ACT, 1990
(2B)Notwithstanding anything contained in sub- section (1), no tax shall be levied under sub-section ( 1) in respect of green tea leaves grown or bought by the tea estates for a period of three years on and from the 1st January, 2019.(Inserted by The ASSAM TAXATION (ON SPECIFIED LANDS) (AMENDMENT) ACT, 2019)Provided that the State Government may, by notification in the Official Gazette, extend the period of exemption for further periods, not exceeding one year at a time, subject to such conditions and restrictions as may be specified in the said notification.Amendment: In the principal Act, in section3, after sub-section (2), a new sub-section (2A) has been inserted vide notification no.LGL.42/2004/70 Dated 30th April, 2005 published in the Assam Gazette Extraordinary No.168 Dated 6th May, 2005.
