The Assam Excise (Amendment) Act, 1978

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l • Registcr -- d No.-A-12 
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The Assan;i Gazette 
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EXTB.. AOR DfN ARY 
PUBLISHED SY AUTHORIT:" 
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;i ~ 107 
No. 107 
~ll\ ~<I , 'i~"<t~ <i . s~ ... 'ii1 ~, 1978, 14 ~'lifR . t900 -i-" 
Diep 'll r , Wedn esday , 5t h July, 19761 14th Asad ba, 
1900 (S. E.) 
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GOVERNMENT OF ASSAM 
ORDERS BY THE GOVERNOR 
LEGISLATIVE DEPARTMENT 
NOTIFICATION 
The 4th July 1978 
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No LCJL169/n /i 3.- Tl-.e fol't"in g Act cf t.be Assam I egislativ t: 
Ammbly which rrceiHd the c;s~rnt of the Govern or is hertby puhli · 
shed for ger.tral informat ion. 
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'/!:JO THE ASSAM ' GAZETTE , EXTRAORDINARY.JULY. 5, 1978 
ASSAM ACT VIII OF 1978 
(Recoived the assent of the Governor on 1st July 19 ~ 8 
THE ASSAM EXCISE (AMENDMENT) A :T , 19 78 
An 
Act 
further to amend the Assam Excise Act, 191 O 
Pre amblr. 
Whereas it is expedient further ·to As,am Act I of 19 10 
amend the Assam Excise Act, 191 O here-
in aft er ca lled the p.rincipal Act in the 
manner hereinafter appearing,-
It is her eby. enacted in the Twenty­
ninth year of the Republic of India as 
foll ows :-
Short title, 1. (1) This act m ay be called the 
exte nt and A • E · (A d · ) A t 19 8 comme nce- ssam xc1se men ment c , 7 . 
ment. 
(2) It shall have the like extent as 
the pri ncipal Act. 
(3) It shall come in to force at once. 
Su bstitut ion 2. F or s ection 9 of the principal Act, 
of sect ion 9 the following shall be substituted name­of Assam 
Act I of ly :-
1910. 
" 9(I) Orders passed by the Excise 
Commissi oner, a District Collect or or a 
Collect or oth er tr. an a District Colleato r 
und er t his Act or und er a ny r ule m ade 
und er this Act sha ll be appealable t o 
the Assa m B oard of R evenue cons titute d 
und er Section 3 of t he Assam Boar d of 
Rev enue Act. 1962 (Assam Act No . XXI 
of 1962) in the manne r prescribed. 
(2) In hearing appeals , the Assam 
Boa r d of Re venu e m ay caJI for the pro­
ceedings held by any of the Officers 
mentioned in sub-section (I) and pass 
such order or orde rs thereon 'as it thinks 
fit." 
THE ASSAM GAZETTE. EXTRAORDINARY, JULY 5, l97B 75l 
Substitution 3. In section 27 of the principal Act, of section 27 . 
of Assam for sub-sect10n (2) the following shall 
Act 1 of be substituted namely·-1910. ' . • 
" (2) The decision of the Assam 
Board of Revenue as to what is a techni­
cal defect, irregularity or omission shall 
be final.'t 
Tran3fer of 4(1) All appeals filed before the State 
~~~~~7,~ etc. Government under sub-section (I) of 
section 9 of the Assam Excise Act, 1910 
and pending before it on the day on 
which this Act comes into force shall be 
deemed tO' have been filed before the 
Assam Board of Revenue <:H"rl shall be 
disposed of accordingl~? 
(2) Any decision given, order made, 
anything done by the State Government 
in respect of any appeal or proceeding 
pending before · it immediately before 
this Act comes into force, shall be deem­
ed to have been given, made or done by 
the Assam Board of Revenue under this 
Act. 
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U. TAHBILDAR, 
Secretary to the Govt. of Assa m, 
Legislative Department . 
GAi IHATI-Printed and published by the Supdt. i/c., Assam Govt. Pri n ting Prt>ss 
(Ex-Gazette) No. 213-752+250-5-7-1978. 

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