LexThe Assam Finance (Sales Tax) (Amendment) Act, 1972
Assam · state statute
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No. 120
Registered No.A-12
The Assam Gazette
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EXTRAORDINARY
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PUBLISHED BY AUTHORITY
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Shillong, Friday, October 6, 1972, 14th .Asvina
1894 (S. E.)
GOVERNMENT OF ASSAM
LAW DEPARTMENT •
The 4th October 1972
NOTIFICATIONS
No.LJL.333/72/2.-The following Act of ~he Assam Legislative Assembly
which received the assent of the Governor is hereby published for general information.
ASSAM ACT XXI OF 1972
(Received th ~ assent of the Governor on the 26th September, 1972)
THE ASSAM FINANCE (SALES TAX) (AMENDMENT) Acr, 1972
[Published in the Assam Gazette Extraodinary,J
dated the 6th October, 1972]
An ;
· Act
further to amend the Assam Finance (Sales Tax) Act, 1956
Preamble. Whereas it is 'expedient further to amend the Assam Act
Assam Finance (Sales 'fax) Act, 1956, hereinafter XI of 1956.
called the principal Act, in the manner hereinafter
appearing;
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1036 THE ASSAM GAZETTE, EXTRAORDINARY, OCT. i, 1972
It is hereby enacted in the Twenty-third Year
of the Republic of India as fellows:-
Short title, · 1. (1) Thia Act may be called the Assam Finance
elltent and (Sales Tax) (Amendment) Act, 19-72.
commence ·
mcnt.
Amendment
of section 2
of Aasam
Act XI of
1956.
(2) It shall have the like extent as the
principal Act;
(3) (a) The 1st proviso in section 3 of this
Act shall be deemed to have come into
force with effect from the first day of
April, 1963 ;
(b) The 2nd proviso in section 3 of this Act
shall be deemed to have come into force
with effect from the first day ?f April,
1966; and
(c) The other provisions of this Act shall come
into force at once.
2. In section 2 of the principal Act ,-
(1) for clause (3), the following shall be substi·
tuted, namely :-
(3) ."Per1on" means and includes :
(i) an individual,
(ii) a Hindu undivided 1>r joint family,
(iii) a company,
(iv) a firm,
(v) an association of persons or body of
individuals, whether incorporated or
not,
(vi) a Department of any Government ,
(vii) a local authority ; and
(viii) every artificial juridical person, not falling
within any of the preceding sub·
clauses'' ;
(2) in clau se (9), for sub-claure (ii) the follow·
ing shall be s-µbstituted, namely:-
'-• ,,,,... --.... __
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~ 7 -'fHE ASSAM GAZETTE, EXTRAORDINARY. OCT. 6, _1_97_2_1_0_3_
"(ii) from the resultant balance an amount
arrived at by applying the following
formula- ·
Rate of tax X resultant balance as mentioned a ~ove
·-----· -·-- 100 plus ~ate of tax -- --·-- --
Explanation. ~ Wher e the turnover of a dealer
is taxable at different rates, the aforesaid formula .
shall be applied separately in respect of each part
of the turnover liable to a different rate of tax."
Amendment 3. In section 3 of the principal Act, after the
of Section 3 existing proviso, the following provisos shall be
of Assam Act inserted namely:-Xl of 1956. '
Amendment
of Schedule
to Assam
Act Xi of
1956.
"Provi ded further that during the 'period com
mencing on tre first day of April, 1963, and ending
with the 24tb day of October, 1967, the rate of
tax in resp e c~ of the turnov er of .goods specified
in items No. l to 15 of the schedule attached to ,
this Act, as it was on the 31st day of Much,
1963, shall be arid shall always be deemed to have
been, 10 paise in the rupee :
Provid ed further that the rate of tax in respect
of the turn over of petroleum coke shall be, and
shall alwa ys be deemed to have been, 2 paise
in the rnp ee during the period from Ist April,
1966 to 30th June, 1966 and 3 paise in the rupee
during the period from ht July, 1966 to 31st March,
1969."
4. In the Schedule to the Principal Act,-
(1) against item No.16, for the figure and words
"7 paise in · the rupee", the figure and
words "12 paise in the rupee" shall be
substitut _ed ;
(2) for item No.17, the following shall be sub
stituted, namely:- _
"17. All varieties of tractor~ and bulldozers
including parts arid accessories thereof ...
...... 12 paise in the rupee."
(3) for item No:I9, the following shall be sub
stituted, namely :7
"19. Bricks and tiles (kiln by.rnt) other than
mosaic (masonry) tiles ,... ........ 7 paise
in the rupee." ·
L_~~~~~~~~~~~~~~~~~~~~~~~~~~~~~--~~~~~~~~~~---~ -~-~
~0_-.'.)11
1038
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THE ASSAM GAZETTE, EXTRAORDINARY, OCT. 6, 197'2
J
(4j fl.gainst item No.20, for the figure and words
"6 paise in the rupee" the figure and
words "10 paise in the rupee" shall be
substituted.
(5) for item No. 21, the following shall be sub·
stututed :-
"21. Hair oils, tooth-paste, tooth-powder and
tooth brush ......... 7 paise in the rupee."
(6) for item No. 28 td), the following shall be
substituted, namely:-
"(d) Ayurverlic, Homoeopathic and Unani
medicines except those covered by ite!Jl
No. 67 of this Schedule."
(7) for item No. 29, the following shall be
substituted, namely:-
"29. Paints, colours, laquers and varnishes
including glue, polish,. turpentine, ena
mels and indigo ...... 7 paise in the
rupee.''
(8) ·after item No. 29, as so substituted, the
following shall be inserted as item No, 29A,
namely:-
"29A. , . Brushes, sand-paper and other abrasives
by whatever name known ..... 7 paise
in the rupee."
(9) for item No. 33, the following shall be sub·
stituted, namely:--
"33. Sewing machines, knitting machines and
parts and acceueries thereof .•.•• • 7 paisc
in the rupee."
(10) in item No. 67, between the words
"preparations" and "containing" , the
following shall be inserted, namely:
"under any pharmacopoeia".
(11) after item No. 68, the following shall be
inserted as item No. 69 and 70 namely:-
"69. Cosmetics and toilet requisites including
scents, perfumes, snows, powders and
lipstick exclud ing those covered by item
No. 21. ........................ 12 paise in the
rupee".
''70. Maosic (masonry) tiles ......... 12 paise
· in the rupee".
--
•
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THE ASSAM GAZETTE, EXTRAORDINARY, OCT~ 6, 1972
~o~~
1039
Validation of 5. Notwithstanding anything contained in any
asaessment,judgement, decree or order of any Court or autho-etc. . h rity tot e contrary, any assessment, re-assessment,
levy or collection of any tax made or purporting to
have been made, any action or thing taken or done
in relation to such assessment, re-assessment, levy or
collection under provisions of the principal Act in
respect of the turnover of goods specified in item
No. l to 15 of the Schedule attached to the principal
Act before the commencement of this Act, shall be
deemed to be as valid and effective as if such
assessment, re-assessment, levy or collectio:i. or action or
thing had been made, taken or done under . the
principal Act as amended by this Act and accor
dingly, all acts, proceedings or things done or
taken by the State Government or by any officer
of the State Government or by any other authority
in connection with the assessment, re-assessment,
levy or collection of such tax shall, for all purposes,
be deemed to be, and to have always been done
O " taken jn accordance with law.
Md. SAADULLAH 1
Joint Secretary to the Govt. of Assam,
Law Department.
The 4th October 1972
No.LJL.338/72/2 .-The follovying Act of the Assam Legislative Assembly
which received the assent of the Governor is hereby published for general
information.
ASSAM ACT XXII OF 1972
(Received the assellt of Governor on the 26th September, 1972)
THE ASSAM ELECTRICITY DUTY (AMENDMENT) ACT, 1972
Preamble
[Published in the Assam Gazette, Extraodinary]
dated the 6th October, 1972]
An
Act-
to amend the Assam Electricity Duty Act, 1964.
Whereas it is expedient to amend the Assam Elec- Assam
tricity Duty Act, 1964, hereinafter called the principal ~f
Act, in the manner hereinafter appearing ; ·
It is hereby enacted in the Twenty-third Year of
the Republic of India as follows:-
Short title, I. ( 1) This Act may be calleci the
extent and city Duty tAmendment) Act, 1972. commence-
Assam Electri~
ment. (2) It shall have the like extent as the principal
Act.
Act
of