The Assam Sales Tax (Amendment) Act, 1966

ASSAM A CT XIII OF 1966
Th e 2 5th April 1966
No~ LJL . 6/66/ 't.-The following Act of the Assam Legi slative Assembly
which receiveJ the assent or th e Gov ernor is h ereby pub lished for general
information.
(Rece.ived the assen of the Govern.or on the 19th April, 1966)
THE ASSAM S ALES TAX (A.1ENDMEN T ) ACT, 1966
[ Published in the Assam Gazette Extr aordina ry, dated the 26th April, 1966]
An
Act
furthcl ' to amend the Ass a m Sales Tax Act, 1947.
\~
Pream ble, Whereas it is expedient furth er to amend .h e Assam Assam
Sales Tax Act, 1947 h ereinafter called the p rinci pal f9~~I
Act, in the manner herein after ap pearing; .
It is hereby enacted in th e Seven teenth Year of the
Rep ubl ic of India as follow s: -
Act
of
(2) It shall have the like e tent as th e principal
(3) I shall come int o force at once.
short title , 1. (1) This Act may be called t h e
extent and (Amendmf'nt) Act, 1966.
commence­
ment .
Act .
Assam Salts Tax
......
2
Amendment 2. (1) In sub-section (2) of S ection 10 o f the princi ­
of Section pal Act , for the comma appearing after t he word
~o tof ~~ii and figure "Section 9" a fulls top "(.)" shall be substi­
ot19'17. tured and the words "or dealers covered by Section
29" followed by the fullstop "(.)" shall be deleted.
Insertion or 3. After Section 24- of the princi pal Act, the follow­
Section 24A ing shall be inserted as Section 24A namely:-in Assam '
Act XVII of
1947.
"Assessment 24A. (1) Notwithstanding any th ing containe d in
01 dealers , . A .r . I C . . du rir ILely t o uus ct, I I t app ears to t h e omrmssroncr unng any
I transfer current I etur n peri od that any dea ler is lik ely, to
assets to ch ange , sell, tra nsfer, disp ose of or otherwise p art with
avoid lax. a ny o f his assets wit h a v iew to avoi ding payment of
any liab ility und er the prov isions o f thi s Ac t, the net
turnover of such deal er for t he p eriod from t he expiry
of th e previous ret urn period to the date when th e
Commissioner commences procee dings und er this
Sect ion shall be chargeable to tax in that period ,
(2) For the purpose of making an assessme nt
unde r sub -section (1), the Commissione r may serve a
notic e upon such d ealer requiri ng him to furnish with"
in such peri od as may be sp ecified in the noticf', a
ret urn i n th e manner and form in whi ch a ret urn
under S ection 16 is furn ished!'
Amend ment 4. I n Sect ion 3 4A of the prin cipa l Act, the bracket
of 34~ec~~n an d figure "(1)" and sub-section (2) s ha ll be delete d.
Alsam A ct
XV II of
'9'7.
Amendment 5. In Section 38 of the principal Act aft er clause
~: ofS~:: (10) the followin g shall be inserted as ~lause (lOA),
Act XVIl namely:-
of 1947.
" {l OA) Prev ents or obstructs any Officer -in-Charge
of a check post or barrier from making any entry
or inspection of goods or in i ntercepting, detaining or
searching any vehicle or boat carrying goods; or"
Insertion. of 6. A fter Section 44A of the principal Act, the follow"
::~ ~~ct~~~ ing shall b e inserted as Section 44B, namely :-
Alsam Act
XVII of
19n .
" Erect ion of 44B. ( 1) T he Stat e G overnm ent ma y, by notifica­
check post, tion , set u p and erec t, in such manner as may be
presc ribe d . check posts and barri ers at any p la ce i n
the S tat e with a view to prev ent the evasion of tax
payable u nde r t his Act.
(2) Ev ery person transporting goods s hall, at
any check post o r barrier, set up and erected in accor ­
dance with sub-section (1) and before crossing such
check post or barrier , file before the O fficer-in-Charge
of the check post or barrier, if so directed by him, a
correct and complete declaration of the goods in such
form and in such manner as may be prescribed .
(3) The Officer-in-Char ge of the check post or
barrier may for the pu rpose of sati sfyi ng h imslfe tha t
the provisions o f sub-sectio n (2) are not being co n­
traven ed, and subject to such re str iction as may be
pres cri bed, i ntercept, detain and s earch any veh icle
or b oat whic h may be suspec ted of being used for
contravening such provis ions . "
Substit ution 7. F or th e words " Naya Paisa" and " Naye Pai se"
of t he words wherever t hey occ ur in the principal Act, the words
Nava paisa . " paisa" and " paise" respectively, shall be substi-
tuted .
Sub- section
(I) of Sec­
tion 31 of
th e princi­
pal Act to
have retros­
p ecti v e
effect .
8. The provrsion of sub-se ction (I) of Section 31
of the principal Act shall be deemed and al ways to
have "been deemed to have formed part of the prin ­
cipal Act, as if the principal Act h ad been enacted
as so amended with effect from 2 4th Decem ber,
1947.
U. TAHBlLLJAR,
Deputy Secretary to the Govt . of Assam,
" L aw D epartme nt.

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