The Assam Entry Tax (Second Amendment) Act, 2014

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Register ed No.-76 8/97
THE ASSAM GAZETTE
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EXTRAORDI NARY
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PUBLISHE D BY THE AUTHORITY
e:r~ 28 ~~, ~~G;, 6 C <Nl:>'dt~l, 2015 , 17~, 1936 ~)
No. 28 Dispur, Friday, 6th February, 20 15, 17th Magha , 1936 (S.E .)
GOVERNM E T OF ASS AM
ORDERS BY THE GOVERNOR
LEGISLATIVE DEPART 1£ T : : : LEGISLArIV£ BRANCH
NOTIFICATION
The 6th February, 20 15
No. LGL.I 09/2008/81.- The following Act of the Assam Legislative Assemb ly
which received the assent of the Gov ernor is hereby published for general information.
ASSAM ACT N O. III OF 2015
(Received the assent of the Governor on 6th January, 2015)
THE ASSAM ENTRY TAX (SEC OND AMEN DMENT) ACT, 2014 .
------ ------ - - - - - - - - - - - - -------
80
Preamble
Short title, extent
a nd com mence­
ment
Amend ment of
sect ion 2
Amend ment of
sectio n 3
THE ASSAM GAZETTE, E XTRAORDINARY , FEBRUARY 6,2015
AN '
ACT
further to amend the A ssam E ntry Tax Ac t, 2008.
Whereas it is expedient further to amend the Assam Entry Tax Ac t,
2008, hereinafte r referred to as the principal Act, in the manne r hereinafte r
appearing;
It is hereby enacted in th e Sixty-fifth Year of Republic of India as
follows: -
I. (1) This Act may b e called the Assam Entry Tax ( Second
Amendment) Act, 2014.
(2) It shall have the like extent as the p rincipal Act.
(3) It shall come into force at once .
2. In the principal Act, i n sec tion 2 , in sub-section ( 1), for th e existi ng
clause (b), the follow ing shall be substituted, namely :-
"(b)"Entry of goods in to a local area " with all its grammatical
variations and cog nate expre ssions , means, entry of goods as
specified in the Schedule ,-
(i) into a local area from any place outside such local area ,
(ii) in to a local ar ea from any place o utside the State ,
(iii) into a local area from any place outside the country ,
for consumption, use or sale there in;"
3. In the principal Ac t, in section 3, in sub-section (2), clause (iii)
appearing before the p roviso shall be omitted .
s. M. BUZA R BARUAH,
Secretary to the Govt . of Assam,
Legislative Department.
Assam
Act
XII of
2008.
Guwahati : Pr inted and Publi shed by the Dy, Director (P & S), Directorate of Pt g. & Sty. Assam, Guwahati-21 .
Ex. Gazette No. 55 - 300 + 300 - 06 - 02 - 20 15.

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