The Assam Finance (Sales Tax) (Amendment) Act, 1977

The Assam Gazett e 
EXTR A.ORDIN AR Y 
PUBLIS HED BY AUTHORI TY 
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~ c;. 167, fit"f ~~. ~~1<9(Ri<rt~ , f~~~ 15, 1977, 24 ~lc~M. 1899 "!~ 
No . 167, Di•par1 Thursday, 15th December 1977, 24th A1rahayaaa 
1899 (S. E.) 
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- GOVRRNM ENT OF ASSAM 
ORDERS BY THE GOVERNOI't 
q:GISLATIVE DEF' ARTMENT 
NOTIFICATION 
The 15th December 1977 
No·.LGL 178(77 /. 3-The following Act of the Assam Legislative 
Assembly which receixed the assent of th e Govc:roor is hereby published 
or general information. · 
i-' 
S58 THE ASSAM GAZETTE, EXTRAORDINARY, DEC. 15, 19i 7 
ASSAM ACT XXI OF 1977 
(Received the a11sent of the Governor on 13th December , 1977) 
' THE ASSAM FINANCE (SALES TAX) (AMEN DME NT) 
ACT, 1977 
An 
Act, 
further to amend the Assam Finance (Sales Ta x) Act, 1956 
Preamblt:. wd hereasA it is . expedi(ent further to ~~s ~7,~~J 
amen the ssam Fmance Sales T ax) Act, 
1956, hereinafter referred to as the prin-
Short title, 
extent and 
commenc e­
ment. 
Anal!!ldaeR t 
ef Section 2 
of Aasam 
Act XI of 
19.56. 
~ipal Act, in the manner hereinafter appear-
ing; 
It is hereby enacted in the Twenty ­
eighth Year of the Republic of India a• 
follows 
1. (1) This Act may be called the Assam 
Finance (Sales Tax) (Amendment) 
Act, 1977. 
(2) It shall have the like extent as the 
principal Act. 
(3) It shall come into force at once. 
2. In Section 2 of the principal Act-­
(a) after clause · IA, the following shall 
be inserted as clause lB, namely: -
''lB ''Business" includes-
(i) any trade, commerce or manu­
facture or any ·adventure or 
concern in the nature of trade , 
commerce or manufacture, whe­
ther or not such trade , commer­
ce, manufac1ure , adven ture or 
I' 
THE ASSAM GAZETT:.!:, EXTRAORDINARY, DEC. 15, 1>17 ~59 
___£:._ _ ___ ' " . - -----
Amen dm ent 
of Section 3 
of Assam Act 
XI of 1956. 
concern is tarried on with the 
motive to make gain or pro­
fit and whether or not any 
gain or profit accrues from such 
trade, commerce, manufacture, 
adventure or concern ; and 
(ii) any transaction in connection 
with, or incidental or anci­
llary to, such trade, commerce, 
manufacture, adventure or con­
cern;'' 
(b) for clause 2, the following shall • 
be substitukd, namely :-
"2. "Dealer" means any person 
who carries on the business of 
selling taxable goods in Assam. 
Explanation - The manager or agent 
of a dealer who resides outside 
Assam and carries on the business 
of selling taxable goods in Assam 
shall in respect of such business 
be deemed to be a dealer for the 
purpose s of this Act." 
3. Section 3 of the principal Act shall 
be re-numbered as Section 3(1) and 
thereafter the following shall be inser­
ted as sub -section (2) of that section, 
namely :-
"(2) The tax under sub-section (1) shall 
be payable at the stage of fint sale 
of the taxable goods in Assam : 
Provided that where any question arises 
as to whether any particular sale is the 
first sale in Assam the burden of proof 
that it is not the first sale shall be on 
the dealer making the sale.'' 
Amendm ent 4. In Section 5 of the principal Act, 
of Sec tion 5 · b · (1) b l d ''d 1 " of Assam In SU -sect10n etween t le WOr S ea er 
Act XI of and ''shall " the words ''liable to .pay tax 
956 • under secti~n 3" shall be inserted. 
I 
960 THE ASSAM GAZETTE, EXTRAORDINARY, DEC. 15, 1917 
5. In Section 8 of the principal Act, Am<:: ndment 
of Section 8 
of Ass:nn Actin sub-section ( 4), between the figure "22" 
XI of 1956• and. the punctuation mark ". " at the end of 
the sub-section, the following shall be 
substituted, namely :-
"or in the case of sales covered by a 
notific ation under sub-se ction (5) of Section 
22 by such evidence as may be specified in 
the notification." 
Am ~ ndment 6. In Section 22 of the principal Act, 
of Section 22after sub-section ( 4), the following shall be 
)[ 1~}af1%~~tinserted as sub- section (5), namely :-
A-.e nliaent 
~f Section 22A of 
/\ssam Act 
XI of 1956. 
"(5) Notwithstanding anything conta ined 
in sub-sections (2) and (3), the State Govern­
ment may provide by notification that the 
tax payable under this Act in respect of 
any sale or class of sales and subject to 
:such conditions as may be specified in the 
notification need not be paid in the manner 
provided in sub -sections (2) and (3) by the 
dealer making the sale but shall be deposited 
by the person, body or authority to whom 
the sale has been made in . such manner 
as may be laid down in the notification." 
7. For Section 22A of the principal Act , 
the following shall be substituted, namely:-
"22A. Interest payable by dealer - (1) If 
any dealer does not pay into a Government 
Treasury the full amount of tax payable by 
him under this Act by the due date simple 
interest at the rate of twelve per centum · 
per annum from the first day of the month 
next following the said date shall be payable 
by him on the amount by which the tax 
paid, if any, by the due date falls short of 
the Etax payable. No interest under this 
sub-section shall be payable if the amount 
of tax paid by the due date is not less 
than ninety per centum of the tax payable. 
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THE ASSAM GAZETTE, EXTRA.ORDINARY, bEC. 15, L77 <;6J 
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(2) If such tax is not paid within a 
period of sixty days from the due date, 
then in addition to interest payable under 
sub-section (1), the dealer shall be liabl~ to 
pay simple interest at the rate of twenty­
four per centum per annum from th e day 
commencing after the said period of sixty 
days on the amount by which the tax 
paid, if any, before the expiry of the said 
period falls short of the amount of tax 
payable. 
(3) If any dealer does not pay the full 
amount of tax payable by him under this 
Act in respect ·of any period between the 
1st day of January, 1968 and the 30th 
September, 1977 before the commenceme nt 
of the Assam Finance (Sales Tax) (Amend­
ment) Act, 1977 he shall be liable to pay 
simple interest, at the rate of twenty-four 
per centum per annum from the said date of 
commencement on the amoun t by which the 
tax paid, if any, before such commencement 
falls short of the tax payable. , 
(4) Interest under this Section shall be 
payable till the tax payable is paid in 
full : 
Provided that where a dealer pays a 
part of the tax payable after the due date or 
in a case covered by sub-section (3), after th~ 
commencement of the Assam Finance (Sales 
Tax) (Amendment) Act, 1977 he shall be 
liable to pay interest at the appropriate rate 
on the whole of the tax payable up to the 
date of part payment and thereafter on 
the balance tax payable. 
(5) Where any interest becomes pay­
able under this Section, the officer competent 
to assess the dealer under Section 9 shall 
record an order to that effect specifying the 
amount of interest payable and the amount 
on which and t:he period for which the inte­
rest is payable. Notwithstanding anything 
contained in this Act, an order under this 
sub-section can be passed at any time 
when interest under this Secti on is foun d 
to be due. 
S62 TH}-: ASSAM GAZET TE, EXTRAORDINARY, DEC. 1$, 197'1 
·----- ---- ·-A ___ -- - -- - --.c ~ 
(6) Where an order is passed under 
su b-sec6on ( 3) of Section 2'1 in respect of 
any dues, any interest relatable to the same 
dues and accrued under this Section up to 
the date of such order and any further 
interest accruing after such da te shall be 
recovered in the course of proceedings 
initiated in accordance with the said sub­
section (3) in respect of the said dues and 
for that purpose no order under sub-sec­
tion ( 5) of this Section or notice un<ler. 
Section 21 shall be necessary in respect 
of such interest. 
(7) The pro visions of this Section shall 
not apply to tax payable in respect of 
sales covered by a noti fication under sub­
section (5) of Section 22. 
Explanation I. - For the purposes of this 
Section "tax payable" 
means the amount of tax 
as finally assessed under 
this Act. 
Explanation IL-For t.he purposes of this 
· Section tax payable shall 
be deemed to be due for 
payment as follows :-
For any period 
(a) From 1st April to 
30th September .. ... by 31st October . 
(b) From !st October 
to 31st March . . ... by 30th April." 
Amendment 8. In Section 23 of the principal Act, 
of Section 23 r. b · (3) h r 11 · h 11 b of Assam a1ter SU -section . , t e IO OW1ng S a e 
Att XI of inserted as sub-section ( 4) namely:-
1956. ' ' 
" ( 4) The provisions of this Section 
shall not apply to tax payable in respect 
of sales covered by a notification under 
sub-section (5) of Section 22.'' 
THE ASSAM GAZETTE, EXTRAORDINARY, DEC, 15, 1977 %3 
Am endm ent 9. In Section 25 of the principal Act, ofS ection . 
25 of m sub -section (7A), between the words 
Assam Act ''him" and the punctuation mark "·" the XI of ' ' 1956. following shall be inserted, namely:-
"other than tax assessed in 
of sales covered by a notification 
sub-section ( 5) of Section 22". 
respect 
under 
Amendm ent 10. In the 1 Schedule to· the principal 
of Sch edule A . 
to Assam Ct. ­
. Act XI of 
1956. 
(a) for items 10 and lOA, the following 
shall be substituted, namely:-
"10. Motor Cars 
lOA. Motor vehicles (excluding 
motor cars), motor omnibuses, motor 
vans and motor lorries, chasis of 
mot or vehicles, bodies of motor 
vehicles, component parts of motor 
vehicles, all varieties of trailers by 
whatever nam e known, tyres (inclu­
ding pneumatic tyres) and tubes 
ordinarily used for motor vehicles 
and trailers (whether or not such 
tyres and tubes are also used for 
other vehicles), batte ries and other 
articles adopted for use generally 
as parts or accessories of motor 
vehicles and trailers. 
7 paise in the 
rupee. 
12 paise in 
the rupee.'' 
(b) for item 40, the followin g shall be 
substituted, namely:-
"40. Iron £!,nd Steel as defined 
in clause (IV) of Section 14 of the 
Central Sales Tax Act, 1956 (Cen­
tral Act 74 of 1956). 4 pa1se m 
the rupee ." 
~6:i- T!!E ASSAM GAZETTE, ~XTRAORDINAWl, _ DEC. 15, I':J71 
(c) for item 45, the following shal~ be 
substitu ted, namely: --
''45. Plast ic or rubber foam 
products and similar other articles 
made wholly or partly of artificial 
or synthetic resin. 
( d) for item 46, the foll wing 
shall be substituted, 
nam ely : -
"46. Coalgas and Coal in­
cluding Coke in all its for ms 
but excluding Charcoal. 
( e) item 62 shall be deleted. 
(f) for item 65, the following 
shall be substituted, 
namely:-
"India-made and imported 
foreign liquor _ includin~ 
whisky, brandy, rum, gin, 
wine, champagne, beer, cider, 
perry, ale and other fermen­
·ted potable liquors. 
12 paise in 
the rupee". 
4 paise in 
the rupee." 
40 pa1se m 
the rupee." 
U. T AHBILDAPl, 
Sec retary to the Govt. of Assam, 
Legislative Assembly. 
1'.UHATI- P . 111t'1:! a nd publi ~ h ed hv th: Su pd t. i/c .. Assam G ov 
(f~-c~n tte l • ' o 333 - 1,7(" +s20 15 12 . 1977. 

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