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AMBARI BAREGARH GAON PANCHAYAT
TILAPARA::AMBARI::ABHAYAPURI::SRIJANGRAM::BONGAIGAON::ASSAM::783384
Trade Tax and Business License Bye-Law : 2026/1 ,
of
Ambari Baregarh Gaon Panchayat .
Date: August 1, 2026
Trade License Bye-Law Effective
Subject: Implementation of regular Trade Tax and Business License (Trade License) Bye-Law on traders within the Ambari Baregarh Gaon Panchayat area under Section 25 (1), (2), and (3) of the Assam Panchayat Act, 1994.
(This bye-law has been prepared and enforced as per the directives of Section 25 (1), (2), and (3) of the Assam Panchayat Act, 1994).
1. Name and Commencement:
Name: This bye-law shall be called the "Ambari Baregarh Gaon Panchayat Trade Tax and Business License Bye-Law, 2026/1".
2. Mandatory Digital License Rules:
* (a) It is mandatory for all categories of traders currently operating businesses within the Panchayat area to obtain a digitally verified valid Trade License through the Ambari Baregarh Gaon Panchayat official portal: www.abgp.co.in.
* (b) Renewal fees/taxes for every financial year must be deposited within the stipulated time.
* (c) Legal action will be taken if business is run without Panchayat permission or if taxes remain unpaid.
* (d) Every financial year shall be reckoned from the 1st day of April of the current year to the 31st day of March of the following year.
3. Application Submission Procedure:
* To obtain a trade license, the prescribed application form must be properly filled out and submitted to the Panchayat authority. This application form will be available both on the Panchayat portal (www.abgp.co.in) and at the Panchayat office.
4. Invalidation of Handwritten Licenses:
* Effective from today, it is mandatory to collect a digital QR code and geo-tagged trade license by October 20, 2026. Otherwise, all handwritten trade licenses shall be declared canceled and illegal after the specified date. Only digital QR code and geo-tagged licenses shall be considered valid.
5. Verification and Tax Collection for External Authorities' Licenses:
* If a license taken from any authority or body other than Ambari Baregarh Gaon Panchayat is used or needs verification within our Panchayat area, paying the appropriate tax or fee levied by our Panchayat shall be mandatory.
6. Limitation of Responsibility and Legal Liability:
* If any unexpected incident occurs (such as natural disasters, fire accidents, theft, etc.) while running a business using a license from another authority without acquiring a valid license from the Panchayat authority, the Panchayat authority shall not be held responsible in any way. In the absence of proper documents with the Panchayat, the Panchayat will not be able to provide any government or financial assistance.
7. Control of Outside Traders and Hawkers:
* Temporary traders, mobile vendors, or hawkers coming from outside the Ambari Baregarh Gaon Panchayat area to conduct business must also obtain the prescribed license from the Panchayat. Otherwise, their business will be considered completely illegal and legal action will be initiated.
8. Physical Format of the License:
* Following digital approval, the original Panchayat trade license will be printed on a special pink heavy-weight paper and issued with a seal and signature.
9. Penalties and Punitive Measures:
* (a) Renewal Deadline: Renewal must be completed by May 30th of every financial year (for the 2026-27 financial year, the last date is October 20, 2026).
* (b) Late Fee: If the stipulated time limit expires, an additional late fee of ₹50 per month will be added.
* (c) Penalty for Non-Compliance: If a business is operated without a license or by evading tax, the Panchayat authority reserves the right to close down the business establishment or take legal action with the assistance of the district administration.
10. Amendment Clause:
* If any section used in this Bye-Law has been incorrectly recorded based on the legal basis of Section 25 of the Assam Panchayat Act, 1994, that section shall be amended upon unanimous resolution of the Panchayat Body's executive meeting based on appropriate proof.
11. Fee Collection and Portal Availability:
* Taxes or fees will be collected based on the list of taxes and license fees determined under the legal basis of Section 25 of the Assam Panchayat Act, 1994, by the unanimous resolution of the Ambari Baregarh Gaon Panchayat Body, and this list will be available on the Panchayat portal www.abgp.co.in.
12. Legal Basis under Section 25 of the Assam Panchayat Act, 1994:
* Section 25 (1): Empowers the Gaon Panchayat to levy and collect taxes and fees on trades, professions, and callings within its local limits.
* Section 25 (2): Empowers the Panchayat to prepare necessary bye-laws for revenue collection and fix appropriate fees for various services.
* Section 25 (3): Grants legal authority to declare any business run without a license within the Gaon Panchayat area as illegal and to take punitive action against violators.