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) and in supersession of earlier notification No. FTX.55/05/Pt/3 dated 27th April, 2005, except as respects things done or omitted to be done before such supersession, 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
(i) In the North - The river Brahmaputra.
(ii) In the South - The railway line from the Panbazar Overbridge upto the boundary of Morigaon District
(iii) In the East- The river Kalang and the boundary of Morigaon 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 and from the junction of Hem Barua Road and Sir Sadulla Road and Guwahati shillong Road and thereafter along the Guwahati Shillong Road upto the railway line under Panbazar Overbridge.
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 Unit begin
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.
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 ( Metropolitan) 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'.
This notification shall come into force on the date of its publication in the Official Gazette.
H.S. DAS,
Principal Secretary to the Govt. Of Assam,
Finance Department, Dispur