"'-
T he 23rd Octo ber 1967
No .LJ L/13/67J18.- T he following A ct of the Assa m Legi slativ e Assem
bl y whi ch received t he assent of the President is hereby publ ished fo r
genera l inlorm a!ion.
ASSAM AC T X VIII OF 1967
(Receive d t h e assen t o f the Pre s fdenz on t h e 17 th O c tober, 1967)
THE ASSAM FI NANCE (S ALES T AX ) (AME NDM ENT ) ACT, 1 957
[Publish ed in the Assam Gaz ette Ext rao rdinar y, da ted th e 24th O ctober ,
1967].
An
Act
f urther to amend the Assam Finance (Sales Ta x) Act, 1 956
\~
Pream ble. Whereas it i s exped ient furt her to amend t he
Assam Fin ance (Sale; Tax) Act, 1 956, hereinafter
call ed the pri ncipal A ct, in the mann er herein after
app earin g ;
Assam
Act X I 0 1
1956.
(2) It shall hav e th e l ike exte nt as the pri ncipal
It is hereby e nac ted in the Eigh tee n th Year of the
Republic of rndia as follows:-
~t~~t t~~J 1.(1 ) This Act m ay be ca lled th e Assam Fi nan ce
commenc e- (Sales T ax ) (Amen dm en t) Act , 1967.
me nt,
Act.
2
(3) It shall come in to forc e on such date as the
State Gove rnment may , by notification in the official
Gaze tt e, ap point.
Am endment 2. In section 2 of the princip al Act ,-
(If section 2
of Assam (1" I (9) Ii' ( ") I c II .Act X I of } III c ause ,or item zt t Ie 10 owmg
1956. shall be substituted, nam eIy:-
"(ii) 10'71 per cent um in tne case of goods
taxed at the r ate of 12 paise in
the rup ee ;
6,54 per centum i n the case of goods
taxe d at the rat e o f 7 paise in th e
rupe e; ,
5,66 per centum in the case of goods
taxed at the rate of 6 paise in
the rupee;
2'91 per centum in the case of goods
taxed at the rate of 3 paise in th e
rupee: "
(2) C lauses (II), (12) and (13) shall be de leted .
Amendment
of secti on 9 3. In section 9 of th e principa l Ac t, for su b-sectio n
OAf ~s5am (1), the foll owing shall be s ubstit uted , n amely :-
ct X l of
1956.
"(1 ) At the close o f a ha lf-year or at t he clo
sure of the bu siness during that hal f-year,
if the Commissioner is satisfied tha t the
returns furnish ed under section 8 in re spect
of that half- year a re correct and comp lete,
he shall , by an o rder in writi ng, ass ess the
de aler and determin e the tax payab le by
him on the basis of such re turn s."
Illscrti~n 4. Aft er section 22 of t he princi pal Act, the fol-
~~A si~tlOn lowin g shall be inser ted as section 22A, nam ely t-s-
Assam Act
XI of 1956.
"Intere st
Jlayable by
dealer .
22A. ( 1) If any registered dealer do es n ot pay
int o a Government Treasury the full
amount of tax du e from him under th is Act
on the basis of the return or his a ccount
bo oks within th e prescribed date, sim ple
int erest at the rate of six per cent per
annum from the first day of the month next .
followin g the said da te shall be pay able by
the dealer upon the am oun t by wh ich the
tax so paid falls short of the amo unt of
tax payable as per his return or a ccount
books .
3
If such a mount of tax and i nte rest are not paid
within thirty days from the date from which
the interest i s du e, simple int erest u pto a
maxi mum of 24 per cent per ann um shall be
pay able as may be prescribed .
,2) Where o n maki ng the assessment , the Com
missione r finds that a dealer has no t main
tai ned the account books pro perly and
th er eby he has suppressed the sa le of
good s in any period, the C ommiss ioner
may direc t him to pay in ter est as
prescribed in sub-section (l ) . If the
amount o f tax payabl e under th e Act
has been reduced in a p peal or revi sion,
the inte rest may be calcu lated on th e re
duced amount .
(3) If any registered deal er does n ot pay into
the Gove rnm ent Tre asury the amount of
tax w ith in the date as p rovided i n s ub
section (4) of section 22 or any insta lment
of the tax within the extended date as p er
p roviso t o sub-section (1) of sect ion 23 of
the A ct, interest as provided in s ub-section
(I) shall be payabl e from the first d ay of
the mon t h next following the said dat e by
th e dealer upon the amount by wh ich the
tax if any paid falls short of the a mount of
t ax payable under the Act."
A~clldm~n t 5. T he existing section 24A of the princi pal Act
~ ~ \ sectlo~. sha lI be ren umber ed as sub-section (I) a nd t hen the
As;a m A~t followin g shall be inserted as sub- section (2),
X I of 1956. namely :-
"(2) T he St a te Government may, by rul es,
provid e that in such ci rcums ta nces and
subj ect to such conditions as m ay be speci
fied, a draw back , set off, or refund of the
who le or any part of the tax paid in respect
of any purchase of raw mate rials u nde r this
Act for u se by any dealer in the manufac
ture of good s for sale,be gra nted to such
deal er. "
6. In the Schedu le to ~he principal Act,--
Amendme nt
of schedu le
to Assam
Act XI of
' 1956. (I) for the figure s and words "I ° paise in the
rup ee" against item Nos. 1 to 15, 35, 3 7, 3 8
and 41 to 45, the figures and words "12
paise in the rupee" shall be s u bstituted ;
(2) for the figur es and words "5 paise in the
rupee" against item Nos. 17,19, 20, 23, 24,
26, 27, 30, 31, 33, 34 , 39 a nd 50 t o 64, the
figures and word s "6 paise in the rupee"
sha ll be subs tituted ;
4
(3) for ite m 10 the followi ng shall b e s ubs titu t
ed, namely :-
"1 0. Moto r vehicle s inclu ding mot or c ars, mo tor taxi
cabs, motor cmnibus es, m e.or vans and motor lorries ,
ch asis of mo tor vehicles, bo dies built on chas is of m otor
vehicl es b elo nging to ot her (on the turn over re la ting
to bo die s) compon ent par ts o f m otor vehi cles, a ll
varieties o f trail ers by wh atever name known , tyrcs
(includ in g pneum ati c t yres ) and tu bes ordi na rily used
for m oto r veh icles and traile rs (whethe r or n ot s uch
ty. es and t ubes are a lso used for other vehicle s), and
ar ticles (exclud ing ba tterie s) adopted for usc g ene rally
as par ts or accessor ies of mo tor vehicles and traile rs. ...
(4) after item (10) as so subs ti tuted, the followin g
shal l be in ser ted as it em lOA, namely :-
" lOA. Bat ter ies (e xcluding dry cells)
(5) At the end of it em 50 , the word s " includ in g
cond ens ed mil k" shall be i nsert ed .
(6) In ite m 56, between the words " bulbs " and
"and " the W01US "i nclud ing o nion and garlic" sh all b e
inserted.
(7) In item 6 1, for the words " torch batteries"
the wo rds "bulbs and :la tteries th ereo f " shall be
substi tu ted.
(8) Afte r item 64, the following shall be in ser ted
as i tem N os.65, 66, 67 and 63, n amely i -v-
' ·fi5. India rna Ie a nd import ed foreign liquor
inc lud ing Whisky, Brandy, Gin, R u m,
Wine, Champagn e, Beer , Cide r, P erry, A le
and o ther ferm ente d pota ble liquor s.
66. Non.po table li quor, tha t is
(a ) Rectifi ed spiri t.
(b) D ena tured spirit .
(c) Me thyl Alcohol.
(d) Absolute Alcohol.
(e) Any other alcohol which the S ta te G overn
ment may b y notification in th e official
Gaz ette declare to be non-pota bl e for t he
purpos e of this entry .
12 paise ill
the rupee,
12 Paise in
the rupee.
25 l~a i se ill
the rupee.
7 paise in
the rupee.
67. Spirituous me di cinals preparati ons contain ing
more tha n 12 per cent by volu me o f alco hol (bu t other
th an t hese which are decla red by the St a te G overnm ent
b v notifi cat ion in the official Gazette to be not cap able
('f causi ng intoxication ). ••• 20 paise in
the rupee.
14 paise in
the rupee.G3. Cou ntry spir it.
P. C . DAS,
Joint Secre tary to t he Go vt, of Assam,
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