The Indian Stamp (Assam Amendment) Act, 1971

Amendment 
of section 
25 of Assam 
Act XXIV 
of 1960. 
3 
(2) The Nayak, the President and the 
Shramik Member of a Shramik Bahini shall 
furnish such information in regard to the 
affairs of the Shramik Bahini as the Enquiry 
Officer may require." 
9. In section 25 of the principal Act~-
(I) in su b-section (I) for the words "Chief 
Engineer" the words "Executive Engineer" 
shall be substituted. 
(2) For sub-section (2), the following shall be 
substituted, uamc-ly :-
~2) T he aggrieved ::Shramik Bahini whose regis· 
tration is cancelled by a Registerfog 
Authority may, within thirty days from 
the date of such cancellation of registra­
tion, submit an appeal to the Superin~ 
tending Engineer of the Circle of Public 
Works Department of both Wings, viz., 
Roads and Buildings and Flood Control 
and Irrigation, as the case may be, where 
the Shramik Bahini has been registered 
originally, and the Superintentling Engi· 
neer shall be the Appellate Authority 
whose decision shall be final and not open 
to appeal or revision in any court. 
ASSAM ACT II OF 1972 
T HE IND IAN STAMP (ASSAM AMENDMEN'T) ACT, 1 ~ 71 
[Published in the Assam Gazette, Extraordinary, dated ~he 
i9th January 1972] 
(Receiv ed the a sse n t of the Governor on the 13th January 1972) 
An 
Act 
further to a rnen d the Indian Stamp Act, 1899, in its application 
to Assatn. 
Preamble. Whereas it is expedient further to amend the Central Act 
Indi an S tam p Act, 1899, hereinafter called the II of 1899. 
prin cipal Act, in its application to Assam , in 
the mann er herQinafter appearing ; 
/ 
4 
It is hereby enacted in the Twenty-second Year 
of the Republic of India as follows: -
Short title, 1 ( 1) This Act may be called 
~~~~en:~d Stamp (Assam Amendment) Act, 1971. 
the Indian 
ment . 
(2) It shall have the like extent as the 
Act. 
(3) It shall come into'force at once. 
principal 
Insertion of 2. After Section 3 of the principal Act, the follow-
a. ne~ sec- ing shall be inserted as Section 3-A, namely:-t10n m Cen• 
tral Act Il 
of 1899. 
' 'Surcharge 
on Stamp 
Duty. 
3-A. ( 1) There shall be charged, levied and paid 
to the Government of Assam, besides dues payable 
under any law for the time being in force including 
Section 3 of this Act, a surchar ge-, hereinafter referred 
o as Stamp Surcharge on the instruments ment ion·ed 
in the following items of Schedule I to the principal 
Act, namcl),-
Item Nos.1-10, 12, 15-20, 22- 26, 28, 29, 
31-36, 38-~46,48, 50-51, 54-61and6 3- 65: 
Provided that the surcharge shall not be payable 
in respect of instruments exempted by Section 3. 
(2) The rate of Stamp Surcharge shall be Twenty­
five paise per instrument. 
(3) The Stamp Surcharge shall be paya ble as if 
It were a duty under Section 3 and the provisions of 
this Act including the rules thereunder shall accordingly 
apply ; and the authorities for the time being · em· 
powere d to collect and enforce payment of stamp duty 
shall, unless otherwise provided for by or under this 
Act, within their respective jurisdiction for purposes 
of sta mp duty accordingly collect and enforce pay• 
ment of stamp duty: 
Provid ed that the Government of Assam may, for 
facilitating implementation, by notificat ion in the 
official gazette, direct that in any case or class of cases . 
the provisions of this Act including the rules thereunder 
shall apply subject to such indications not inconsistent 
with the prov isions of this section and as may be 
specified in such notification. 
- --------- ----------------- ----- --------- ---- ----------- -- -
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(4) Notwithstanding anything containe d in sub­
section (3), the Government of Assam may make 
rul es generally lor securing the payment of the Stamp 
Surc harge and carrying into effect the provisions of 
sub -sections (I) and (2) in particular for ensuring 
the proper maint ena nce and rendering of accounts 
of the Stamp Surch arge." 
Repeal and 3. (I) The Indian Stamp (Assam Amendment) Assam Or"'i 
0 d. 1971 · h b 1 d nance XIII saving. r mance , 1s ere y r epea e • of 1971• 
(2) Notwithstandi ng such repeal auy thing done or 
any action taken under the Ind ian Stamp (Assam 
Amend ment) Ordinance, 1971, shall be deemed to 
have been done or taken u nder this Act as if this 
Act has commence d on the fourth day of December, 
1971 (the date of promulgation the Ordinance). 
A SSA \1 ACT II I OF 1972 
THE ASSAM PURCHAS E TAX (AMENDMENT) ACT, 1971 
(Puhlished in the Assam Gazette, Extraordina 1 y, dated the 27th January 
1972] 
[Received the assent o f the President on the 27th Januar y 1972 J 
An 
Act 
further to amend the Assam Purchase Tax Act, 1967. 
Preamble Whereas it is expedient turther to amend the Assam Assam Act. 
Pur chase Tax Act, 1967, hereinafter called the princi- ~~~7° 1 
pal Act, in the mar.ner hereinafter appearing ; • 
. It • is hereby enact ed in t'te Twenty~1econd Year 
· of the Republic of India as follows:--
Short title, 1. (I) This Act may be called the Assam 
ex•e11t and Pur ch ase Tax (Amend ment) Ac.t, Hl71. comm once· 
mcnt. 
(2) It shall have the like extent as the prin cipa1 
'Act. 
(3) I t shall come into force at once , 

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