The Assam Entry Tax (Amendment) Act, 2011

Re g is krr~d N0 -768 '97 
Tlf}~ ASSAM Gi-\ZETTE 
EXTR AORDI 1ARY 
PrJB LISHED BY THE AUTHORITY 
~~ 60 ~~' C>il~<11<il , 28 C~:J>i.!1 1~, 2011, 9 ~~~' 1932 (~) 
No. 60 Dispur, Monday, 28th February, 2011, 9th Phalguna, l 932 (S.E.) 
=========== 
GOVERNMI:NT OF ASSAM 
ORDERS BY THE GOVER OR 
LEGISLATIVE DEPARTME T: : LEGISLATIVE BKANCH 
NOTIFICATION 
The 28th f ebrumy. 201 1 
No. LGL. 3/2007/97.- The following/\ct of the Assam Legislative Assembly which received 
the assent of the President is hereby published for general information. 
ASSAM ACT NO. V OF 2011 
(Received the assent of the Governor on 24th February, 2011 ) 
THE ASSAM ENTRY TAX (AMENDMENT) ACT, 2011 
-
THE ASSAM GAZEITE , EXTRAORDINARY, FEBRUARY 28. ~_911 _ _ . 
"Preamble. 
Short title, extent 
and commence­
ment. 
Amendment of 
section 3. 
Amendment of 
section 4. 
"Special 
provision for 
Motor Vehicles • 
Substitution of 
section 9. 
"Applicability of 
the provisions 
of the Assam 
Value Added 
Tax Act, 2003. 
AN 
ACT 
further to amend the Assam Entry Tax Act, 2008. 
Whereas it is expedient further to amend the Assam Entry Tax Act, 2008, 
hereinafter referred to as the principal Act, in the manner hereinafter appearing; 
It is hereby enacted in the Sixty-second Year of Republic of India as 
follows:-
I. (I) This Act may be called the Assam Entry Tax (Amendment) Act, 2011. 
(2) It shall have the like extent as the principal Act. 
(3) It shall come into force at once. 
2. In the principal Act, in section 3, in sub-section (2), in clause (iii), in the 
proviso, between the words, "spec ified goods" and the punctuation mark,",", 
the following words, figure and bracket shall be inserted, namely: -
·'for the purpose of resale as provided in clause (i) of this sub-section". 
3. In the principal Act, for the existing section 4, the following shall be 
substituted, namely:-
4. (1) Notwithstanding anything contained in any other law for the time being in 
force, where the liability to pay tax in respect of a motor vehicle arises 
under this Act and such motor vehicle is required to be registered or a 
new registration mark is required to be assigned to it in the State under 
the Motor Vehicles Act, 1988, no Registering Authority shall either 
register any such motor vehicle or assign any new registration mark to 
such motor vehicle unless payment of such tax has been made by the 
person concerned in respect of such vehicle. 
(2) Where any person causes entry of a motor vehicle into a local area within 
a period of fifteen months from the date of registration of such vehicle in 
any Union Territory or any other State under the Motor Vehicles Act, 
1988, and that such entry is occasioned as a result of shifting of the place 
of his residence from such Union Territory or State into this State, the 
Commissioner may exempt such person from payment of entry tax on 
entry of such motor vehicle subject to production of proof in this regard. " 
4. In the principal Act, for the existing section 9, the following shall be 
substituted, namel y:-
Subject to the provisions of this Act and rules made thereunder, sections 19, 
21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 
41, 42, 43, 44, 45, 46, 47, 48, 49, 50, 52, 53, 55, 58, 59, 60, 61, 62, 63, 64, 
65,66,67,68,69, 70,7 1, 72,73,74,75, 76,77, 78,79,80,81,82,83,84,85, 
86, 87, 88, 89, 90, 91, 92, 93. 94, 95, 96, 97, 98, 99, 100,101, 102, 103, 104, 
105, 109 and 110 of the Assam Value Added Tax Act, 2003 and the rules 
made thereunder , orders, notifications issued thereunder shall mutatis 
mutandis apply to an import er in respE!ct of entry tax levied and payable 
under this Act, as if those sectio ns were mutatis mutandis incorporated in this 
Assam 
Act 
XII of 
2008. 
Central 
Act 59 
of 1988. 
Central 
Act 59 
of 1988. 
Assam 
Act 
Vlllof 
2005. 
-
391 
Amendment of 
Schedule . 
THE ASSAM GAZETIE. EXTRAO RDINARY. FEBRUARY 28, 2011 
Act and the rules framed an ... orders and notification issued under those 
sections were mutatis mutan. is issued under the relevant sections so 
incorporated under this Act." 
5. In the principal Act, in the Schedule ,-
(i) The existing -;erial No 9 with entries thereto shall be modified as 
follows:--
"9. All types of plan' and machineries 
including parts and accessories 
thereof except agric ultural machin ery. 2··. 
(ii) after exis ting Serial Ne.. 65, the following new serial Numbers 66 
and 67 with entries theret o shall be inserted, namely:-
"66 . Auto mated Teller Machine 4 
67. Diesel 4." 
., MOHD . A. HAQllF., 
Se~re t ary to the Government of,1\ :;~nm 
Legislati\'e Department. Dispur. · 
GUWAHATI - Printed and Published by the Dy. Director (P&S) Directorare of Pig. and Sty .. Assam. Guwahati-2 l 
(Ex-Gaze tte) No. 1l9-200+600-28-2-:011 ' 

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