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The Assam Value Added Tax Act, 2003. Notifications - History
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Body Notification No. FTX. 55/05/Pt/3., Dated 27th April, 2005

In exercise of the powers conferred by sub-section (1) of Section 3 of the Assam Value Added Tax Act, 2003 (Assam Act VIII of 2005) the Governor of Assam is hereby pleased to appoint the Commissioner of Taxes, Assam and the Additional Commissioner of Taxes, the Joint Commissioner of Taxes, the Deputy Commissioner of Taxes, the Assistant Commissioner of Taxes, the Superintendent of Taxes and the Inspector of Taxes as the Commissioner of Taxes, Assam and the Additional Commissioner of Taxes, the Joint Commissioner of Taxes, the Deputy Commissioner of Taxes, the Assistant Commissioner of Taxes, the Superintendent of Taxes and the Inspector of Taxes respectively for carrying out the purposes of this Act for the areas specified in the Schedule below :

SCHEDULE

Sl. No. Column (1)

Officers

Headquarters Column (2)

Areas in which power are to be exercised

1 Commissioner of Taxes, Assam Guwahati State of Assam
2 Additional Commissioner of Taxes, Assam Guwahati State of Assam
3 Joint Commissioner of Taxes, Assam, Guwahati State of Assam
4 Deputy Commissioner of Taxes, Guwahati Zone-A Guwahati The areas under the Guwahati Unit-A, Mangaldoi, Tangla Unit Offices, Superintendent of Taxes, Jalukbari Check-post and Superintendent of Taxes (Recovery), Mangaldoi
5 Deputy Commissioner of Taxes, Guwahati Zone-B Guwahati The areas under the Guwahati Unit-B, Nalbari, Barpeta, Barpeta Road Unit Offices, and Office of the Superintendent of Taxes (Recovery), Nalbari and Barpeta
6 Deputy Commissioner of Taxes, Guwahati Zone-C Guwahati The areas under the Guwahati Unit-C, Unit-D Offices, Office of the Superintendent of Taxes, Khanapara Check-post and the Office of the Superintendent of Taxes, (Recovery), Guwahati
7 Deputy Commissioner of Taxes, Dhubri Dhubri The areas under the Dhubri, Goalpara, Kokrajhar and Bongaigaon Unit Offices, Supdt. Of Taxes, Damra Checkpost, Supdt. of Taxes, Boxirhat Checkpost and Supdt. of Taxes, (Recovery), Dhubri, Goalpara and Kokrajhar.
8 Deputy Commissioner of Taxes, Tezpur Tezpur The areas under the Tezpur, Dhekiajuli, Biswanath Chariali, North Lakhimpur and Dhemaji Unit Offices, Supdt. of Taxes, (Recovery), Tezpur Supdt. of Taxes (Recovery) North Lakhimpur, Biswanath Chariali Checkpost and Batamari Checkpost.
9 Deputy Commissioner of Taxes, Tinsukia Tinsukia The areas under the Tinsukia, Digboi, Doom Dooma and Naharkatia Unit Offices and Supdt. of Taxes (Recovery) Tinsukia.
10 Deputy Commissioner of Taxes, Sivasagar Sivasagar The areas under the Sivasagar and Dibrugarh Unit Offices, Supdt. of Taxes (Recovery) Sivasagar and Supdt. of Taxes (Recovery) Dibrugarh.
11 Deputy Commissioner of Taxes, Jorhat Jorhat The areas under the Jorhat and Golaghat Unit Offices, Supdt. of Taxes (Recovery) Jorhat and Supdt. of Taxes Sukhanjan Checkpost.
12 Deputy Commissioner of Taxes, Nagaon. Nagaon The areas under the Nagaon, Diphu, Hojai and Morigaon Unit Offices, Supdt. of Taxes (Recovery),Nagaon
13 Deputy Commissioner of Taxes, Silchar Silchar The areas under the Silchar, Karimganj, Haflong and Hailakandi Unit Offices, Supdt. of Taxes (Recovery), Silchar and Supdt. of Taxes, (Recovery), Karimganj.
14. Assistant Commissioner of Taxes and Superintendent of Taxes, Guwahati Unit-A Guwahati All areas of Pragjyotishpur Sub-Division and Kamrup District (excluding the areas covered by Mayong Mouza of Pragjyotishpur Sub-Division) bounded by :

(i) In the North - The river Brahmaputra.

(ii) In the South - The railway line from the Panbazar Overbridge upto the boundary of Nagaon District

(iii) In the East - The river Kalang and the boundary of Nagaon District.

(iv) In the West - The line defined by the road commencing from the junction of Satyanarayan Road and Mahatma Gandhi Road in Fancy Bazar and continuing upto the railway line under the Panbazar Overbridge along the following routes :

(a) Satyanarayan Road and from the junction of Satyanarayan Road and Mahatma Gandhi road upto the junction of Satyanarayan Road and Hem Barua Road.

(b) Hem Barua Road from the junction of Satyanarayan Road and Hem Barua Road upto the junction of Hem Barua Road and -

(c) Sir Sadulla Road from the junction of Hem Barua Road and Sir Sadulla Road upto the Junction of Sir Sadulla Road and Guwahati Shillong Road and thereafter along the Guwahati Shillong Road upto the railway line under Panbazar Overbridge.

15. Assistant Commissioner of Taxes and Superintendent of Taxes, Guwahati Unit-B Guwahati All areas under Guwahati and Rangia Sub-Division other than the areas specified against Sl. 14, 16 and 17 of the Schedule
16. Assistant Commissioner of Taxes and Superintendent of Taxes, Guwahati Unit-C Guwahati To the North - Railway line starting from Bharalu Bridge upto the Border of Marigaon District

To the South from the middle point of G.S. Road starting at Assam Meghalaya Border at Burnihat then along the middle point of G.S. Road up to the Bharalu Railway Bridge where the northern boundary of the Zone begins.

To the East : boundary of Morigaon District

To the West : The line defined by R.K. Choudhury Road from Bharalu Railway Bridge along Fatasil Ambari Road up to Lakhara Chariali.

17 Assistant Commissioner of Taxes and Superintendent of Taxes, Guwahati Unit-D Guwahati North :- Southern boundary of Unit-C.

South : From the middle point of G.S. Road in front of G.M.C. Check-gate, Khanapara along with the Southern boundary of Kamrup District upto Lakhara Chariali point.

East : Meghalaya Border.

West : From Railway Bridge at Bharalumukh through the R.K. Choudhury Road upto Lakhara Chariali point and any other area of the existing 'C' Unit not specifically included in any of the Unit-'C' and 'D'.

18 Assistant Commissioner of Taxes and Superintendent of Taxes, Bongaigoan. Bongaigoan The areas covered by Abhayapuri and Bijni Police Station and area as covered by Dhaligaon where B.R.P.L. is situated.
19 Assistant Commissioner of Taxes and Superintendent of Taxes, Jorhat. Jorhat The whole of Jorhat District.
20 Assistant Commissioner of Taxes and Superintendent of Taxes, Dibrugarh Dibrugarh The areas covered by Dibrugarh, Lahowal, Barbaruah and Moran Police stations.
21 Assistant Commissioner of Taxes and Superintendent of Taxes, Tinsukia. Tinsukia The areas covered by Tinsukia, Chabua and Makum Police stations.
22 Assistant Commissioner of Taxes and Superintendent of Taxes, Digboi Digboi The areas covered by Digboi and Margherita Police stations
23 Assistant Commissioner of Taxes and Superintendent of Taxes, Sivasagar Sivasagar The whole of Sivasagar District
24 Assistant Commissioner of Taxes and Superintendent of Taxes, Naharkatia Naharkatia The areas covered by Bordubi and Jaipur Police stations
25 Assistant Commissioner of Taxes and Superintendent of Taxes, Tezpur Tezpur The areas covered by Tezpur and Rangapara Police stations including the areas covered by Jamuguri outpost of Sotia Police stations.
26 Assistant Commissioner of Taxes and Superintendent of Taxes, Silchar Silchar The whole areas of Cachar District
27 Superintendent of Taxes, Nalbari Nalbari The whole areas covered by Nalbari District.
28 Superintendent of Taxes, Barpeta Barpeta The areas covered by Barpeta, Patacharkuchi, Baghbar and Barabari Police stations excluding the Barpeta Road Police Station
29 Superintendent of Taxes, Barpeta Road. Barpeta Road The areas covered by Sorbhog and Barpeta Road Police stations.
30 Superintendent of Taxes, Goalpara. Goalpara The areas covered by Goalpara, Doodhnoi, Lakhipur, Rangjuli and Dhoopdhara Police stations
31 Superintendent of Taxes, Dhubri Dhubri The areas covered by Dhubri, Bilasipara, Chapar, Manakchar and South Salmara Police stations.
32 Superintendent of Taxes, Kokrajhar Kokrajhar The areas covered by Kokrajhar, Sidli and Gassaigaon Police stations excluding Dhaligaon where B.R.P.L. Is situated.
33 Assistant Commissioner of Taxes and Superintendent of Taxes, Nagaon Nagaon The areas covered by Nagaon, Samuguri, Kaliabar, Rupahighat, Raha, Dhing and Kampur Police stations.
34 Superintendent of Taxes, Hojai Hojai The areas covered by Jamunamukh, Lanka, Murajhar and Hojai Police stations and the areas covered by Lumding Police Station of Nagaon District
35 Superintendent of Taxes, Morigaon Morigaon The areas covered by Morigaon, Mikirbheta Jagiroad and Lahorighat Police stations
36 Superintendent of Taxes, Biswanath Chariali Biswanath Chariali The area covered by Gohpur, Behali and Sootea Police stations excluding the area covered by Jamuguri outpost of Sutia Police stations.
37 Superintendent of Taxes, Dhekiajuli Dhekiajuli The area covered by Dhekiajuli Police stations including the area covered by Missamari and Singri Police outpost.
38 Superintendent of Taxes, Mangaldoi Mangaldoi The areas covered by Mangaldoi, Dalgaon, Kalaigaon and Mazbat Police stations.
39 Superintendent of Taxes, Tangla Tangla The areas covered by Paneri and Udalguri Police stations.
40 Superintendent of Taxes, Lakhimpur North Lakhimpur The whole area of North Lakhimpur District
41 Superintendent of Taxes, Dhemaji Dhemaji The whole area of Dhemaji District
42 Superintendent of Taxes, Doom Dooma Doom Dooma The areas covered by Doom Dooma, Sadiya, Kakapathar and Saikhowa Police stations.
43 Superintendent of Taxes, Golaghat Golaghat The whole area of Golaghat District
44 Superintendent of Taxes, Haflong Haflong The whole area of North Cachar Hills District
45 Superintendent of Taxes, Karimganj Karimganj The whole area of Karimganj District
46 Superintendent of Taxes, Hailakandi Hailakandi The whole area of Hailakandi District
47 Assistant Commissioner of Taxes and Supdts. of Taxes, Guwahati Zone-A Guwahati The area under Guwahati Zone-A
48 Assistant Commissioner of Taxes and Supdts. of Taxes, Guwahati Zone-B Guwahati The areas under Guwahati Zone-B
49 Assistant Commissioner of Taxes and Supdts. of Taxes, Guwahati Zone-C Guwahati The area under Guwahati Zone-C & D
50 Assistant Commissioner of Taxes and Supdts. of Taxes, Dhubri Zone Dhubri The areas under Dhubri Zone
51 Assistant Commissioner of Taxes and Supdts. of Taxes, Tezpur Zone Tezpur The areas under Tezpur Zone
52 Assistant Commissioner of Taxes and Supdts. of Taxes, Tinsukia Zone Tinsukia The areas under Tinsukia Zone
53 Assistant Commissioner of Taxes and Supdts. of Taxes, Sivasagar Zone Sivasagar The areas under Sivasagar Zone
54 Assistant Commissioner of Taxes and Supdts. of Taxes, Jorhat Zone Jorhat The areas under Jorhat Zone
55 Assistant Commissioner of Taxes and Supdts. of Taxes, Nagaon Zone Nagaon The areas under Nagaon Zone
56 Assistant Commissioner of Taxes and Supdts. of Taxes, Silchar Zone Silchar The areas under Silchar Zone
57 Inspector of Taxes, Guwahati Zone-A. Guwahati The areas under Guwahati Zone-A.
58 Inspector of Taxes, Guwahati Zone-B. Guwahati The areas under Guwahati Zone-B.
59  Inspector of Taxes, Guwahati Zone-C. Guwahati The areas under Guwahati Unit-C & D
60 Inspector of Taxes, Dhubri Zone. Dhubri The areas under Dhubri Zone
61 Inspector of Taxes, Tezpur Zone. Tezpur The areas under Tezpur Zone
62 Inspector of Taxes, Tinsukia Zone. Tinsukia The areas under Tinsukia Zone
63 Inspector of Taxes, Sivasagar Zone. Sivasagar The areas under Tinsukia (shoule be Sivasagar) Zone
64 Inspector of Taxes, Jorhat Zone. Jorhat The areas under Jorhat Zone
65 Inspector of Taxes, Nagaon Zone. Nagaon The areas under Nagaon Zone
66 Inspector of Taxes, Silchar Zone. Silchar The areas under Silchar Zone
67 Inspector of Taxes, Guwahati Unit-A. Guwahati The areas under Guwahati Unit-A Office.
68 Inspector of Taxes, Guwahati Unit-B. Guwahati The areas under Guwahati Unit-B Office.
69 Inspector of Taxes, Guwahati Unit-C. Guwahati The areas under Guwahati Unit-C Office.
70 Inspector of Taxes, Guwahati Unit-D. Guwahati The areas under Guwahati Unit-D Office.
71 Inspector of Taxes, Mirza Mirza The areas under the Police Station of Azara, Palasbari, Chaygaon, Boko and Nagarbera.
72 Inspector of Taxes, Nalbari. Nalbari The areas under Nalbari Unit Office
73 Inspector of Taxes, Rangia. Rangia The areas under the Police Station of Rangia in Kamrup District
74 Inspector of Taxes, Barpeta. Barpeta The areas under Barpeta Unit Office
75 Inspector of Taxes, Barpeta Road Unit. Barpeta Road The areas under Barpeta Road Unit Office
76 Inspector of Taxes, Goalpara Unit. Goalpara The areas under Goalpara Unit Office
77 Inspector of Taxes, Dhubri Dhubri The areas under Dhubri Unit Office
78 Inspector of Taxes, Mancachar Unit. Mancachar The areas under the Police stations of Mancachar and South Salmara in Dhubri District.
79 Inspector of Taxes, Kokarjhar Unit. Kokarjhar The areas under Kokarjhar Unit Office
80 Inspector of Taxes, Bongaigaon Unit. Bongaigaon The areas under Bongaigaon Unit Office
81 Inspector of Taxes, Nagaon Unit. Nagaon The areas under Nagaon Unit Office
82 Inspector of Taxes, Hojai Unit. Hojai The areas under Hojai Unit Office
83 Inspector of Taxes, Morigaon Unit. Morigaon The areas under Morigaon Unit Office
84 Inspector of Taxes, Tezpur Unit. Tezpur The areas under Tezpur Unit Office
85 Inspector of Taxes, Biswanath Chariali Unit. Biswanath Chariali The areas under Biswanath Chariali Unit Office
86 Inspector of Taxes, Dhekiajuli Unit. Dhekiajuli The areas under Dhekiajuli Unit Office
87 Inspector of Taxes, Mangaldoi Unit. Mangaldoi The areas under Mangaldoi Unit Office
88 Inspector of Taxes, Tangla Unit. Tangla The areas under Tangla Unit Office
89 Inspector of Taxes, North Lakhimpur Unit. North Lakhimpur The areas under North Lakhimpur Unit Office
90 Inspector of Taxes, Dhemaji Unit. Dhemaji The areas under Dhemaji Unit Office
91 Inspector of Taxes, Silapathar Unit. Silapathar The areas under the Police station of Jonai in Dhemaji District
92 Inspector of Taxes, Dibrugarh Unit. Dibrugarh The areas under Dibrugarh Unit Office
93 Inspector of Taxes, Tinsukia Unit. Tinsukia The areas under Tinsukia Unit Office
94 Inspector of Taxes, Naharkatia Unit. Naharkatia The areas under Naharkatia Unit Office
95 Inspector of Taxes, Digboi Unit. Digboi The areas under Digboi Unit Office
96 Inspector of Taxes, Doom Dooma Unit. Doom Dooma The areas under Doom Dooma Unit Office
97 Inspector of Taxes, Sivasagar Unit. Sivasagar The areas under Sivasagar Unit Office
98 Inspector of Taxes, Sonari Sonari The areas under the Police Station of Sonari in Sivasagar District
99 Inspector of Taxes, Jorhar Unit Jorhar The areas under Jorhar Unit Office
100 Inspector of Taxes, Goalghat Unit Goalghat The areas under Goalpara (should be Goalghat) Unit Office
101 Inspector of Taxes, Dergaon Dergaon The areas under the Police Station of Dergaon in Goalghat District
102 Inspector of Taxes, Diphu Unit Diphu The areas under Diphu Unit Office
103 Inspector of Taxes, Lumding. Lumding The areas under the Police station of Lumding in Nagaon District
104 Inspector of Taxes, Haflong Unit Haflong The areas under Haflong Unit Office
105 Inspector of Taxes, Silchar Unit Silchar The areas under Silchar Unit Office
106 Inspector of Taxes, Karimganj Unit Karimganj The areas under Karimganj Unit Office
107 Inspector of Taxes, Hailakandi Unit Hailakandi The areas under Hailakandi Unit Office

It shall come into force on the date on which the Assam Value Added Tax Act, 2003 (Assam Act VIII of 2005) comes into force.