The Assam Value Added Tax (Amendment) Act, 2008

Registered No. - 768/97 
THE ASSAM GAZETTE 
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EXTRAORDINARY 
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PUBLISHED BY THE AUTHORITY 
r{~ 108 Wt~, ~tlfa<f<l~, 8 <!!~, 2008, 19 D'i:5, 1930 (~) 
No.108 Dispur, Tuesday, 8th April, 2008, 19th Chaitra, 1930 (S.E.) 
GOVERNMENT OF ASSAM 
ORDERS BY THE GOVERNOR 
LEGISLATIVE DEPARTMENT : : LEGISLATIVE BRANCH 
NOTIFICATION 
The 8th April, 2008 
No. LGL.6/2003/Pt/l 32.- The following Act of the Assam Legislative Assembly which 
received the assent of the Govern6r is hereby published for general information. 
Preamble. 
Short title, 
extent and 
commence­
ment. 
Amendment 
of section 2. 
ASSAM ACT NO. IX OF 2008 
(Received the assent of the Governor on 5th April, 2008) 
THE ASSAM VALUE ADDED TAX (AMENDMENT) ACT, 2008 
AN 
ACT 
further to amend the Assam Value Added Tax Act, 2003. 
Wh~reas it is expedient further to amend the Assam Value Added 
Tax Act, 2003, hereinafter referred to as the principal Act, in the manner 
hereinafter appearing; 
It is hereby enacted in the Fifty-ninth Year of the Republic of India 
as follows:-
1. (1) This Act may be called the Assam Value Added Tax (Amendment) Act, 
2008. 
2. 
(2) It shall have the like extent as the principal Act. 
(3) It shall come into force at once. 
In the principal Act, in section 2, in clause (23),-
(i) in sub-clause (i), the word "sales", appearing between the words 
"for the purpose oflevy of' and -''tax", shall be omitted; 
Assam 
ActVJTI 
of200S 
434 THE ASSAM GAZETTE, EXTRAORDINARY. APRIL 8, 2008 
Amendment 
ofsection 79. 3. 
Amendment · 4. 
of section 82. 
(ii) in sub-clause (ii), the word "purchase", appearing between the 
words "for the purpose oflevy of" and "tax", shall be omitted. 
In the principal Act, in section 79, in sub-section (11),-
(i) for clause (b), the following shall be substituted, namely:--
"(b) consider and decide any matter arising out of the proceedings 
in which the order appealed against was passed, irrespective 
of the fact that such matter has not been raised before it by 
the appellant or that no order. has been made in the said 
proceedings regarding such matter for any reason 
whatsoever."; 
(ii) clause ( c) shall be omitted. 
In the principal Act, in section 82, after sub-section (2), the following new 
sub-section (2A) shall be inserted, ilamely:-
"(2A) An application by a dealer or person shall not be entertained by the . 
Commissioner unless such application is accompanied by satisfactory 
proof of payment of minimum twenty five percent of the disputed tax, 
penalty, if any, imposed and the interest accrued thereon, if any: 
Provided that the Commissioner may, if it thinks fit, for reasons to be 
recorded in writing and subject to furnishing of such security as 
Commissioner may deem fit, admit an application with part payment or 
without any payment of the disputed amount of tax including penalty, if 
any, required under this sub-section with a view to mitigate undue 
hardship which is likely to be caused to the dealer or person if the payment 
of such disputed amount is insisted on. 
Provided further that the Commissioner may stay the recovery of the · 
full or part of the balance amount of tax, interest and penalty, till disposal 
of the application.". 
MOHD. A. HAQUE, 
Secretary to the Government of Assam, 
Legislative Department, Dispur. 
GUWAHATI- Printed & Published by the Dy. Director (P&S), Directorate of Ptg. & Sty., Assam, Guwahati-21 
(Ex-Gazette) No. 215-500-600-8-4-2008. 

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