The Assam Passengers and Goods Taxation (Amendment) Act, 1971

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Repeat arid 
saving. 3.(1) The Assam (Sales of Pretroleum and. Assam ··. · 
Petroleum Products, including Motor Spirit and ~vdi~at9c7, 
Lubricants) Taxation (Amendment) Ordinance, 
0 
1971 is hereby repealed. 
(2) Notwithstanding such repeal, anythin~ 
done or any action taken under the Assam (Sales 
of Petroleum and Petroleum Products, includ­
ing Motor Spirit and Lubricants) Taxation 
(Amendment) Ordinance, 1971 shall be deemed 
to have been done or taken under this Act as 
if this Act has commenced on the thirteenth day 
of December, 1971 (the date of promulgation of 
th~ Ordinance) . · 
ASSAM ACT VI OF 1972 
THE ASSAM PASSENGERS AND GOODS TAXATION 
(AMENDMENT) ACT, 1971. 
[Received the assent of the President on the 27th January 1972] 
[Published in the Assam Gazette, Extraordinary, dated the 27th January 
1972] 
An 
Act 
further to amend the Assam Passengers and Goods 
Taxation Act, 1962. 
Preamble amend the Whereas it is expedient further to 
Assam PassengFrs and Goods Taxation 
hereinaf ter called the principal Act, in 
hereinafter appearing ; 
Act, 1962, Assam Act 
the manner XVI of 
1962. 
It is hereby enacted in the Twrnty·second Year of 
the Republic of India, as follows :-
Short title, l. (1) This Act may be . called 
extent and. Passengers and Goo::is Taxation 
commence- Act 1971. 
ment. ' 
the Assam 
(Amendment) 
(2) It shall have the like extent as the principal 
Act. 
(3) It shall come into force at once . 
Insertion of 2. After section ~ of the principal Act, the 
new aection following shall be inserted as · section 3A, namely:­
SA in Assam 
Act XVI of 
1962. 
12 
Surchar11:e .. 3A. (1 ) There shall be levied, charged and paid to 
on piui;~- the St ate Governmen1, besir'es anv dues pa1ab le 
gers . under a ny law for the time being in force inclu ding 
Section s 3 and 4 of this Act, a surcharge, hereinafter 
referr ed to as Passengers Surcharge, on all fares in 
respec t uf all passengers carried in a taxable veh icle. 
( 2 1 T he rate of Passengers Surcharge on any passrn· 
ger shall be five per centum of the rupee value of the 
fare "in respect of the passenger, the amount of the 
S urchar ge in case of eacn. passenger being rounded to 
the next h igher multiple of ten paise: 
'Pi 6vid ed t hat no surcharge shall be pay ab le' in 
respe ct o f any passenger if the fare is less than onl'." 
rup.:e. 
(3) The Passengers Surcharge !hall be paya ble 
as if it wer e a tax under Section 3 of this Act, and 
the provisions of this Act including the rules there­
under bu t not including ihe proviso to section 4 of 
thi s Act shall accordingly apply ; and the authorities 
for the tim e being 'empowered to collect and enforce 
pay ine:1 t uf the said tax under section 3 shall, un less 
oth erwise provided for by or under this Act, wit_hin 
their respe ctive jurisdiction for the purposes uf the 
sa·iq tax accordingly collect and enforce payme n t of 
the Passengers Surcharge: 
Provid ed t hat the State Government may, for 
facil itati ng implementation by notifica tion m the 
Official Gazette , direct that in any cas e or class of 
cases the provisions cf this Act includin5 the rul es 
'th ereun ie r sh-111 apply sul>ject to such indicat ions 
not inco nsistent with the provisions of this sect ion 
and a s may be specified in such notification. 
(4) N otwithstanding anything contai ned in su b· · 
secti on \3j, the S1ate Goveinmrnt may make rules 
gen erall y lo r securing the paymrnt of the Passeng ers 
Surcharg e a nd carrying into effect the provision s o( 
sub- secti ons ( 1) and \2) and in particular for ensuring 
th e proper maintenance and render ing of acco unts of 
the Passengers Surcharge." 
Repeal and 3. (1) The Assam Passengers and Goods Taxa tion An am · - . 
Saving . (Amendm ent) Ordinance, 1971 is hereby repeale d . ~r:;~i7~: .' 
(2) Notwithstanding such repeal, anything 
done or any action taken under the Assam P as­
senger s and Goods Taxation (Amendment) Ordi­
nance , 1971 shall be deemed to hav e bee n d one 
or taken under this Act as if this Act has com­
menced on t he 4th day of Decem ber, 1971 (the 
date of promulgation of the Ordinanc e). 

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