The Assam Sales Tax (Amendment) Act, 1967

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The 3rd October 1967
No.LJL.12/67/17.-The following Act of the Assam Legislative Assembly
which received the assent of the President is hereby :published for genera.l
information.
ASSAM ACT XIV OF 1967
(Received the assent of the President on 2nd October, 1967)
THE ASSAM SALE S TAX (AMENDMENT) ACT, 1967
[Published in the Assam Gazelle,Extraordinary, dated the 4th October,
1967]
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An
Act
further to amend the Assam Sales Tax Act, 1941
Preamble. WHEREAS it i s expedient further to amend the
Assam Sales Tax Act, 1947, hereinafter called the Assam Act
principal Act, in the manner hereinafter appearing; XVII of
1947.
It is hereby enacted in the Eighteenth Year of the
Republic of India as follows :-
Short title,
extent and
commence­
ment.
1. (1) This Act may be called the Assam
Sales Tax (Amendment) Act, 1967.
(2) It shall have the like extent as the prin ..
cipal Act.
(3) It shall come into force on such date as
the State Government may, by noti­
fication in the official Gazette.
appoint.
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Substitution 2. For section 6 of the principal Act, the following
of section 6 shall be sub stitut ed n amely:-of Assam '
Act XVII
of 1947. .
"L~it. of 6. The provisions of this Act shall not apply
application tothe sale of-of the Ac t. ~
(1) Goods ta xable under the Assam (Sales of Assam Act
Petroleum and Petroleum Products, IX of 1956.
including Mot or Spirit and Lubri-
cant s) T axation A ct, 1955.
(2) Goods specially exem pted under the: pro­
visions of this Act.
(3) Goods taxab le under the Assam Finance
(Sales T ax) A ct, 1956."
Amendment 3. In section 1 5 of the prin cipal Act, in sub­
of section 15 section ( 3) , for cla uses (a), (b) , ( c) a nd (d). the
:tct x~:t~ following shall be substi tuted, nam ely:-
1947. " (a) go ods taxed at th e ra te: of 6 p aise in
the r upee~5'66 per cen tum.
(b) goods taxe d at th e rate of3 paise in the
rupee- 2'9 1 per centum.
Cc) goods taxed at the rate of 1 paisa in the
rupee -O'99 per ce ntum ."
Ame~dment 4. In section 117 of the principal Act, for
°ffsectAslon17 sub. section (1) the following shall be substituted,o sam IAct XVII name y: -
of 1947.
"(1) At the close of a half- year or at the
closure of the business during that
half-year, if the Commi ssioner is satis- i
fled that th e r eturn s furnished by a
dealer und er sec tion 16 in re spect of
tha t half-year a re co rrec t and complete,
he shall , by an ord er in writing, assess
the deale r and det ermine the tax payable
by him on t he basis of such returns. "
Insertion 5. After section 35 of th e principal Act, the
ggA sectio~ following shall be in serted as sectio n 35A, namely s-«
AMaro Act
XVII of
1947· -
"Interest 3SA; (1) If any registered dealer does not pay
payable by into a Gov ernment Trea sury the full amount of tax
dealer. due from him und er this Act on the basi s of the
return or his account - books within the pres­
cribed date, simple inter est at the rate of six
per cent - per annum from the first day of the
month next following the said d ate shall be pay-
- 'a ble by th e dealer upon the amount by which
-the tax ' so paid fulls short of the amount of tax
payable as per his return or account books. If
such amount of tax and inter est are not paid
within thirty days from the date from which the
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Rate of tax
3 paise in the rupee.
I paisa in the rupee.
6 paise in the rupee."
"Schedule II
(See Section 4-)
Classes of goodsSerial
No.
I Declared gOOd9
2 Readymade garments
3 Other goods [other than
the goods taxable under
the Assam Finance (Sales
Tax) Act, 1956 and the
Assam (Sales of Petroleum
and Petroleum Products'
including Motor Spirit
and Lubricants) Taxation
Act, 1955.]
interest is due, simple interest upto a maximum ot
twenty-four per cent per annum shall be payable as
may be prescribed.
. (2) Where on making the assessment, the Com­
missioner finds that a dealer has not maintained
the account books properly and thereby he has
suppressed th e sale of goods in any period, the
Commissioner may direct him to pay interest as
prescribed in sub-section (1). If the amount of tax
payable under the Act has been reduced in appeal
or revision, the intere st may be calculated on the
red uced amount.
(3) If any registered dealer does not pay into
the Gov ernment Treasury the amount of tax within
th e date as provided in sub-se ction (4) of section 34
or an y instalm ent of the tax within the extended
date as per proviso to sub-section (1) of section 36
of -th e Act, interes t as provided in sub-section (1)
shalI be payable from the first day of the month
next following the said date by the dealer upon
the amount by which the tax if any paid falls
short of the amoun t of tax payable under the Act."
Amendment 6. The existing section 37A of the principal Act
o~;~tJ~n shall be renumbered as sub-section (1) and th en the
f\ ssa m c:..ct following shall be inserted as su b-section (2),
( XVII of namely:-
1917. "(2) The State Gov ernment may, by rules, provide
that in such circumstances and subject to such
condition s as ma y be prescribed, a draw back,
set off, or a re fund of the whole or any
part of the tax paid in respect of any purchase
of raw materia ls und er this Act for use by any
dealer in the manufacture ofgoods for sale, be
granted to such dealer."
mnd ment 7. For Schedule II to the principal Act, the
of Schedule following shall be subs tituted namely: -
llmA~m '
Act XVII of
19i7.
B. SARMA,
Secy, to the Covt. of Assam, Law Deptt .

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