The Assam Purchase Tax (Amendment) Act, 1971

5 
(4) Notwithstanding anything containe d in sub­
section (3), the Government of Assam may make 
rul es generally lor securing the payment of the Stamp 
Surc harge and carrying into effect the provisions of 
sub -sections (I) and (2) in particular for ensuring 
the proper maint ena nce and rendering of accounts 
of the Stamp Surch arge." 
Repeal and 3. (I) The Indian Stamp (Assam Amendment) Assam Or"'i 
0 d. 1971 · h b 1 d nance XIII saving. r mance , 1s ere y r epea e • of 1971• 
(2) Notwithstandi ng such repeal auy thing done or 
any action taken under the Ind ian Stamp (Assam 
Amend ment) Ordinance, 1971, shall be deemed to 
have been done or taken u nder this Act as if this 
Act has commence d on the fourth day of December, 
1971 (the date of promulgation the Ordinance). 
A SSA \1 ACT II I OF 1972 
THE ASSAM PURCHAS E TAX (AMENDMENT) ACT, 1971 
(Puhlished in the Assam Gazette, Extraordina 1 y, dated the 27th January 
1972] 
[Received the assent o f the President on the 27th Januar y 1972 J 
An 
Act 
further to amend the Assam Purchase Tax Act, 1967. 
Preamble Whereas it is expedient turther to amend the Assam Assam Act. 
Pur chase Tax Act, 1967, hereinafter called the princi- ~~~7° 1 
pal Act, in the mar.ner hereinafter appearing ; • 
. It • is hereby enact ed in t'te Twenty~1econd Year 
· of the Republic of India as follows:--
Short title, 1. (I) This Act may be called the Assam 
ex•e11t and Pur ch ase Tax (Amend ment) Ac.t, Hl71. comm once· 
mcnt. 
(2) It shall have the like extent as the prin cipa1 
'Act. 
(3) I t shall come into force at once , 
Insertion 
of new sec­
tion 3A in 
Assam Act 
XIX Of 
1967. 
''Surcharge 
on purchase 
6 
2. After Section 3 of the principal Act, the 
following shall be inserted as Section 3A, name ly :-
3A. (1) Subject to the provisions of this section, 
every dealer shall be iiablt to pay in addition to tax 
under Section 3 and any other dues rayable under 
any law for the time being in force, a surcharge, 
hereinafter referred to as Purchase Sure barge, on his 
pm:chase s of taxable goods . 
(2) The rate of Purch ase Surcharge on any pur­
chase shall be one per centum of the amount of tax 
payable under this Act in respect of the said purcha se: 
Provid ed that this surcharge shall not apply in C 1 f d d 1 d b f · I · entra Ac' respect o goo s ec are to e o specia importance 74· f 19, 6 
under Section 14 of the Centra l Sales Tax Act, 1956 
6 
" • 
if the ceiling rates as prescribed under Section 
l !5CA) cf the aforesai<l Act has been reached: 
Provided further that the amount of Purchase 
Surcharge payable by a dealer for any return period 
as prescribed un der sub-section ( 1) of Section 7 shall be 
rounded-off to the nearest rupee. 
(3) The Purchase Surcharge shall be payable as 
ifit were a tax und::r Section 3, and the provisions of 
thi s Act including the rules rhereunder but not inclu­
ding the second provis o to sub-section (1) of Secti on 3 
shall accordingly apply, and the authorities for 
the time being empowered to collect and enfor ce 
payment or 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 enforce payment of 
the Purchase Surcharge : 
Provided that the State Government may, for 
facilitating implementation, by notification in the 
Official Gazette, ~d irect that in any case or class of 
cases ~ the provisions of this Act including the rules 
thereunder shall apply subject to such indications 
not inconsistent with the provisions of this section and 
as may be specified in such notification. 
( 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. 

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