The Assam Purchase Tax (Amendment) Act, 1977

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The Assam Gazette 
EXTRAORDINARY 
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PUBLISHED BY AUTHORITY 
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iii: 16 flf"I~~, ~~ "'9f l ~{ , ~ , 15 f~C i>~ <f , 1977, 24 ~tr"{M, 18'-)9 "1~ 
r-.u. lli3 Olspu, T h nrs chy, Decem !>er 15, 197 7, 24th Agra·h ayau a , 
1899 (S. E.) 
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G OVERNMENT OF ASSAM 
ORDERS BY THE GOVERNOR 
LEGISLATIVE DEPART MEN r 
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NOTIFICATIO N 
'I .(., 
The 15th Dece mber 1977 
No.LGL.177/77/3.-The followi ng Act of the Assam Legis la tive Assemb ly 
w hich received the assent ef the Governo r is hereb y pu blished for gener al 
infor mat ion. 
S 6~-!fE ASSAM GAZETTE, EXTRAORDINERY, DEC. 15, 1977 
ASSAM ACT XXII OF 1977 
(Rec eived the assent of the Governor on 13th December, 1977) d 
THE ASSAM PURCHASE TAX (AMENDMENT) 
ACT, 1977 
An 
Act, 
further to amend the Assam Purchase Tax Act, 1967 
Preamble 
Short title, 
< xtcn t and 
co1n:nen ce .. 
mcnt . 
'Vhereas it ia expedi ent further to 
amend the Assam Purchase Tax Act, 19f> 7, 
hereinaft er re ferred t as the principal Act 
in the manner hereinaft er appearing ; 
It is hereby enacted in the Twenty ­
eighth year of the Republic of India as 
follows :-
I. ( l ) This Act may be called the Assam 
Purchase Tax (Amend men t ) Act, 1977. 
(2) It shall have the like extent as 
the principal Act. 
(3) It shall come into force at once . 
Amendment 2. In Section 2 of the principal Act, 
of Section 2 after clause ( 1), the following shall be of As sam Act . 
x1 x of 1967. inserted as cla se (I A), namd y:--
'' (IA) ''Business" incl udes -
(i) any trade, com n:.er·ce or manufa c­
ture or any ad \ entnre or concern in 
the nature of trade, comrr.erce or 
manufacture, whether or not such 
tradt:, comme rce, manufacture,adven­
tu re or concern --is carried on with 
the motive to mal-e gain or profit and 
whether or not any gain or profit accrues 
from s·1ch trade, comrr.erce, manu­
facture adventure or concern ; and 
(ii) any transaction 
with , or incidc :1 tal or 
such trade, comme rce, 
adven ture or concern ; 
in conne ction 
anc mary to, 
m <:.nufa. ctu re, ,, 
Assam Act 
X IX of 
1967. 
THE ASSAM GAL~' ~)'"E. EXTRAQ_~'._?INERY, DEC. 15, 1977 967 
- Amen~ment 3. For Section , of Sect ion 21 • 
of Assam Act Act, the followmg 
XIX of 1967. namely :- -
21 of - the principal 
shall be substituted, 
. "21 . Interest payable by dca ler-(1 ) 
if any dealer does not pay into a 
GoYernm ent TreJ.sury the full 
amo'unt of tax paya ble by him under 
this Ace by the due date simple intere st 
at the rate of twelve per c entum 
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 tax payable. No inte ~·est under 
this sub-section shall be payable if 
the amount of tax paid by the due 
date is n<:t less than ninety per centum 
of the tax payable. 
(2) If such tax is not paid within 
a pe:-iod of sixty da ys from the due 
da1 e, then in addition to interest 
payable undet sub-sec1ion (1), the 
dealer shall be liable to pay simple 
interest at the rate of twe:1ty-fou r per 
centu m pe1 annum from the day 
com men cing after the said period · of 
sixty days on the amount by which 
the tax paid, if any, before the expiry 
of the said :reriod falls short of the 
amount of tax payable. 
(3) If any dealer does not pay the 
full amount of tax poyable by him 
under this Act . in respect of . any 
period between the 1st day of Janua ry, 
1968 and the 30th September, 1977 
before the commencemen t of the Assam 
Purchase Tax (Amendment) Act, 1977 
he shall be liable to pay simple 
inte rest at t.l;ie rate of twenty-four per 
centum per annum from the said date 
of commencement on the amount b y 
which the tax paid, if any, be"ore such 
commencement falls short of the tax 
payable. ' 
' 
i • \,to; 
THE ASSAM GAZETTE. EXTRAORDINERY, Df!C. 15, 1917 
(4) Interest under this Section sh~l b~ 
payable till the tax payable is paid in foll: 
Provided that whe::e a dea.ler pays a 
part of the tax payable after the due date 
or, in a case .. covered by sub-section (3), 
after the commencement of the Assam 
Purchase Tax (Amend ment) Act, 1917 he shall 
be liable fo pay interest at the appropriate 
rate on the whole of the tax payable upto 
the date of part pa1 ment and thereafter 
oh the balance tax payable. 
(5) Whe ; e any interest becomes payable 
urider this Section, the officer competent to 
assess tQ.e deaie :i· under Section 8 shall record 
a.ii order to that effect sr ecifying the amount 
of interest pa ya b]e arid tLe amount on which 
and the period for which the interest is 
pay.able . . Notw~thstanding anything contained 
in tQ.is Act, . an order under this sub-section 
can, .be passed at any time when interest 
under this Section is found to be due. 
Ir • · • 
t6) Where an order is passed under sub-
section (S) of Section 23 in respe~t of any 
ducl;, any interest relatablo to the same 
due:s. and .accrued under this . Section up­
to. the . date of such order and any further 
iriter~st accruing after sufh date shall be 
recove~· ed in t}le . course of proceedings initia­
.te<;l in. acc. ord. ance .. with the said sub-section 
(3J. ih iesped 'of the said dues and for 
that purpos 'es no ·order under sub-section (5) 
of this Section or notic 'e upder Section 19 
shall be necessary in respect of 'such jnterest. 
Explanation 
I• - •, 
Explanation 
I-:i?or. th~ purpose$ of this 
·~~<,:}Jori 1 "tax payable" 
me'<l,ns the amount of tax 
a~ ,' 4iially as~essed under 
Hu·s Act. · · 
iI-F 'or the purposes of this 
Se'ction tax payable shall 
.- , THE ASSAM GAZETTE, EXTRAORDINERY, one. 1.5, 1977 969 
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be deemed to be due for 
payment as follows : 
For any period :~ . 
(a) from 1st April to SOth June 
(b) from 1st July to 30th Sep­
tember. 
( c) fro1n 1st October to 31st 
December. 
(d) from 1st January to 31st 
March. 
by 31st 
July 
by 31st 
Octob r. 
by 31st 
January. 
by 30th 
April· 
U. TAHBILDAR, 
Secretary to the Govt. of Assam, 
Legislative Assembly. 
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Gi\UHATI-Printed and published by the Supdt. i/c., Aasarn Govt. Printing Perss 
(Ex-Gazette) No.33S-l,700+2!0-15·12·1977, · 

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