The Assam Passengers and Goods Taxation (Amendment) Act, 1965

The 11th May, 1965
No.LJL.17/65 3.-The following A ct of the Assam Legislative Assembly
which recei ved the assent of the Governor is hereby published for general
information. '
(Received the assent of the Governor on the 8th May 1965)
ASSAM ACT VI OF 1965
THE A~SAM PASSENGERS AND GOODS TAXATION (AMEND­
MENT) ACT, 1965
[Published in the Assam Ga zette Extraordinary, dated II th May, 1965]
An
Act
further to amend the Assam Passengers and Goods Taxation
Act, 1962.
Preamble Wher eas it is expedient further to am end the
Assam Passengers and Goods Taxation Act, I \1 62, ~v~
hereinafter called the principal Act, in the manner 1962.
hereinafter appearing ;
Act
of
It is hereby enacted in the S ixteenth Year of the
Repub lic of India as follows r-«
Short title, 1. (1) This Act m ay be called the Assam Pas-
. ~.;. ,~~~. ~ndsengers and Goods Taxati on (Amendment) Act,
o • • ,:etirhll'l ence-
ment, 1965.
2
(2) It simll have the like ex tent as the principal
Act .
(3) It sha ll come into force on such date as the
State Go vernme nt may, by notification in the Official
Gaz ette, appoi nt.
Substitution %. For Sec tion 9 of the -prin cipa l Act, the follow-
ofSection9 ing shall be sub stituted, namely:-of Assam
Act XVI
of 1962.
"Penalty for 9. If th e prescr ibed auth or ity is satisfied that
Don-paymentany owner is li abl e to pay tax under the provisions
of tax. of this Act in respect of any period but has
failed to pay the t ax or any ow ner has allowed any
passenger to travel withou t a ticket or goods to be
carried in a taxa ble vehicle without issuing a
receipt as required und er Section 5 of the Act,
the said authority may, after giving the owner a
reasonable opportuni ty of being heard. assess the
amount of tax , if any, d ue from the owner, and also
direct that the own er shall pay, by way of penalty in
addition to the tax payable by him, a sum not
exceeding one thousand rupees:
Pr ovide d rha t no penalt y und er this Section shall be
impose d i n respect of the same fac ts o n which prosecu­
tion un d er this Act has be en institu ted."
Inse~tion of 3. After S ection 15 of the pri ncip al Act, the
~ecAtIOD 1SA followin g sha ll be insert ed as Section 15A, namely:­m s sam
Act XVI of
1962.
"Seizure of
books of
accounts.
15A. If the p rescribed aut hority has reason to
suspect th at any owner is attempting to evade
payme nt of a ny lax u nd er the Act, he
may, for r easons to be recorded in writing,
seize such accounts, register s, ticket books,
receipt books o r doc ume nts of the owner
as may be n ecessary and retain the same only
for so lon g as may be neces sary for the purpose
of the Ac t, and shall grant a receipt to the owner
for the same."
. U. T AH BI LD AR ,
Dep ut y S ecy. to t he Govt. of A ssam, Law Deptt.
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