The Assam Sales Tax (Amendment) Act, 1971

l~ 
ASSAM ACT VII OF 1972 
T HE ASSAM SALES TAX (AMENDMENT) ACT, 1971 
[Recei ved t he ass ent of the Presid-ent on the 27th January 1!172j 
[P ublished in the Assam Gazette, Extraordinary, dated the 27th January 
1972] 
An 
Act 
fur ther to amend the Assam Sales Tax Act, 1947 
PrcAmble. Whereas it is expedient further to amend the Assam As!am Ac t 
Sales Tax Act , 1947, h~reinafter called the principal f9~~~ of 
Act, in the manner hereinafter appearing ; 
It is hereby enacted in the Twenty-second Year 
of the Republic cf India as follows:-
Sho rt ti tle, I . ( 1) This Act may be called the Assam Sales 
extent and Tax (Amendment) Act 1971. commenc e- • 
ment . 
(2) It shall have the like extent as the princi­
pal Act. 
{ 3) It shall come into force at once. 
los er·tion of 2. After Section 3 of the principal Act, the following 
new Section shall be inserted as Section 3A, namely::::_ 
3 A in Assam 
Act XVII of 
1947. 
' ' Surch arge 
on sales. 
). :. 
3A. (1) Subject to the prov1s1ons of this Section, 
every dealer, liable to ray tax under Section 3, 
shall be liable to pay, in addition to such tax 
and any other dues µayal..ile undt:r any law for 
' the · time being in force, a surcharge, herein­
after referred to as Sales Surcharge, on his 
!:>ales. 
(2) The rate of Sales Surcharge on any sale shall 
be one per centum of the amount of tax pay­
able under this Act in respect of the said sale: 
Provided that tltis Surchari;re shall not apply in 
respect of goods declared to be of special importance 
under Section 14 of the Centi al Sales Tax ,A ct Central Act. 
\956 if the ceiling rates as - Prescribed under Sec: 74 of 1956t 
tion 15(A) of the afo1·esaid Act has been reached: 
Rep ea l an 1I 
sav ing . 
14 
l>rovide<l further that the amount. of Sales Sur­
charge payable J,y a dealer for any 1eturn period 
as p re ~cr ibed under su b-sect i_,.1 (I) of Section 16 
~hall be rounded · off to the nearest rupee. 
(3) The Sales Smcharge shall be p yable as if it . 
were a tax unde r Section 3, and the provisions of this 
:Act including the rul es th e r eu~ de r b Lt not including 
ihe pr.:wiso to sub -section (I) of Section 4 and sub­
section (2) ol ~ection 3 7A of thi s Act shall accordingl~ 
applr; and the authodies for the tim ~ being 
empowered to collect and enforce paymePt ot the said 
tax und er Section 3 shall, unles& otherwi se provided for 
by or under t his Act, "Vithin their respe ( tive jurisdiction 
for the pur pose of the said tax accordingly ccllect and 
enforce payment of the Sale Surcharge: 
Prvvided that the State Government may, for 
facilitating implementations, by notification in the 
Official Gazette, direct that in any case or class of 
cases t he pro...isions of this Act including the rules 
thereu nder shall apply subject to such indications n9t 
incon, isten t with the provisi ons of this St>ction and as 
may be ~pe cified in such notification. 
(4) Notwithstanding anything contained in sub­
section (3) , the State G0vernme11t may make ru1es 
ugenerally for securing the payment of the Sales 
srch argc t:nd carrying int<> effect the provisions 
of sub-sections ( 1) and (2) and in particular for 
e nsurio g the proper m ainte nanc e and r end ering of 
accou nts of the Sales Surch arge". 
3.(1 ) The Assam Sales Ta.x (Amendment) Ordi- !ma~ 
nance 1971 is here by repealed Ordinance , · IX -0f 1971. 
(2) Notwithstanding such repeal, anything 
done or any action taken under the Assam Sales 
Tax (Amendment) Ordinance, 1971 shall be 
deemed to have been done or taken under this 
Act as if this Act has commenced on the fourth 
day of December, 1971 (the date of promulgation 
of the Ordinance). 

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