The Assam Finance (Sales Tax) (Amendment) Act, 1971

( 4.) Notwithstanding anything contained in 
sub-section (3), the Stat e Governmen t may make rules 
generally for securing the payment of the P•1rchase 
Surcharge and carrying into effect the provisions of 
sub-l!ections (I) and (2) and in particular for ensuring 
the proper maintena nce and rendering of accounts of 
the Purchase Surcha rge" . 
l{eptialand 3. (1) The Assam Purchase Tax (Amendment) Assam Ordi • ' nance XI or sa\ ing. Ordinance, 1971 is hereby repealed. 1971. 
(2) Notwith standing such repeal, anyth ing done 
or any action take n under the A~sam Purchase Tax 
(Amendment) Ordinance , 197i shall be deemed to 
have been done or taken under this Act as if thi~ 
Act has commenc ed on the fourth day of December, 
1971 (the date of prom~lgation of the Ordinance). 
ASSAM ACT IV OF 1972 
THE ASSAM FINANCE (SALES TAX) 
(AMENDM ENT) ACT, 1971 
[Publish ed in the Assam Gat:;ette, Ext raordinary, da ted the 27th January 
1972] 
[Received the assent of the P iresid ent on the 27th January 1972] 
An 
Act 
further to amend the Assam Finance (Sales Tax) 
Act, 1956. 
Prttarnble Whereas it is expedient further to amend the Assam Act 
A~sam Fin ance (Sales Tax) Act, 1956, hereinafter called XI of 1·956 
the princip al Act, in the manne r hereinafter appearing; 
It is hereby enacted in tl;e Twenty-second Year of 
the Republic of India as follows:-
Short title , 1. (1 ) This Act may be called the Assam 
extent and Finance (Sale s Tax) (Amendment) Act, 1971. 
commence-
ment. (2) It shall have the like extent as the prin· 
cipal Act. 
(3) It shall come into force at once. 
Insertio~ of 2. After Section 3 of the principal Act, the fol-
ne'A'. section lowing shall be inserted as Section 3A namely:-3A m Assam ' 
Ac t XI of . 
1956. 
" 3urcharge 3A. ( 1) Subject to the provisions of this section, 
on saies . every dealer shall be liable to pay, in add ition to tax 
under Section 3 and any other dues payable unde r any 
law for the time being in force, a surcharge, herein­
after referred to as Sales Surcharge, on his sales of 
taxab le goods. 
(2) ·1 he rate of Sales Surcharge on any sale 
shall be one per centum of the amount of tax payable 
und er this Act in respect of the said sale: 
Provided that this Surcharge sha ll not apply in 
respect of goods declared to be of special impo rtanc e 
un der Section 14 of the Central Sales Tax Act, 1956 
if the ceiling- rates as prescribed under Section 
15 (A) of the aforesaid Act has been reache d: 
Provided further that t he amount of Sales 
Surcharge payable by a deale r for any return 
period as prescribed under sub-section (l) of Section 
8 shall be rounded -off to the nearest rupee. 
13) The Sales Surcharge shall be payable as 
if it were a tax under Section 3, and the provision~ 
of this Act including the rules ther eunder but nol 
includ ing the proviso to Section 3 and sub-section 
(2) of Section 24 A of this Act shall accordingly 
apply ; and the authorities for the time 
bein g empowered to collect and enforce payment 
of the said tax under Section 3 shall, unless 
otherwise provided for by or under this Act, within 
their respective jurisdiction for the purpose of the said 
tax accordingly collect and enforc e paymen t of the 
Sales Surchar ge : 
Provided that the State Governmen t may , for 
facilit ating implementation, by notificati on in the 
official Gazette, direct that in any case or class of 
cases the provisions of this Act including the rules 
thereun der shall apply subject to such indications not 
inconsist ent with the provisions of this sectio n and as 
may be specified in such notification. ~ 
(4) Not withstanding anything containe d in sub­
sfction (3), the State Government may make rules 
gener ally for securing the payment of the Sales 
Surcharge and carrying into effect the provissuo of 
sub-sections (1) and (2) and in particular for ens urin s 
the proper maintenance and rendering of account ; 
of the Sales Surcha rge." 
!le~eal and 3.(1) The Assam Finance (Sales Tax) (Amend- A-ssa11Hi>r-
savmg. ment) Ordinance, 1971 is hereby repealed dinanee XU · , of 197b 
(2) Notwithstanding such repeal, anything 
done or any action taken under the Assam. · 
Finance (Sales Tax) (Amendment) Ordinance, 
1971 shall be deemed to have been done or taken 
under this Act as if this Act has commenced on 
the fourth · day of December , 1971 (the date of 
promulgation of the Ordinance). 
AS5.'\M ACT V OF 1972 
THE ASSAM (SALES OF PETROLEUM AND PETROLEUM 
PRODUCTS, INCLUDING MOTOR SPIRIT AND LUBRICANTS) 
TAXATION (AMENDMENT) ACT, 1971 
[Received the assent of the Preside.'lt on the 27th January 1972] 
Published in the Assam Gazette, Extraordinary, dated the 27th January 
1972] 
An 
Act 
further to amend the' Assam (Sales cf Petl'oleum and 
Petroleum Products, including Motor Spirit and Lubricants) 
Taxation Act, 1955. 
Preamble . \iVhereas it is expedient further to amend the Assam Act 
Assam (Sa les of Petroleum and Petroleum Products, IX of 1956 
including Motor Spirit and Lubricants) Taxation 
Act, 1955, hereinafter called the principa l Act, in 
the manner hereinaft er app earin g ; 
It is hereby enacted in the Twentv-secorrd Year 
of the Republic of India, as iol!ows:-
Short title, 1. ( 1) This Act may be called the Assam (Sales 
extent and of Petroleum and Petr oleum Products, including Motor 
commence- Spirit and Lubricant~) Taxati on ~Ame ndment) 
ment. Act, l ~71. 
(2) It shall have the like extent as the tlrincipa I 
Act. 
(3 \ ~t shall c;;ome into force at once, 

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