Section 3(2A) in THE ASSAM TAXATION (ON SPECIFIED LANDS) ACT, 1990
(2A)Notwithstanding anything contained in sub-section (1) and (2) and subject to sub-section (3), no tax shall be levied under sub-section (1) in respect of tea estate owned by the Assam Tea Corporation Limited or a period of five years on from 1st January, 2005 during which the total area of specified land owned or held by the Assam tea Corporation Limited and used for or intended to be used by them during those year for growing tea and for purposes ancillary thereto.
