To amend notification No. 12/ 2017 [FTX.56/2017/25 dated the 29th June, 2017]

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....b-section (3) and sub-Section (4) of Section 9, sub-section (1) of Section 11, sub-section (5) of Section 15 and section 148 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is hereby pleased to make the following further amendments in ....

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....nt concerned shall monitor and enforce the above condition as per the order issued by the State Government in this regard: Provided also that in case of any violation or subsequent change of land use, due to any reason whatsoever, the original lessor, original lessee as well as any subsequent lessee or buyer or owner shall be jointly and severally liable to pay such amount of State tax, as woul....