LexThe Assam (Sales of Petroleum and Petroleum Products, including Motor Spirit and Lubricants) Taxation (Amendment) Act, 1977
Assam · state statute
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·The Assam Gazette
EXTRAORDINARY
PUBLISHE D BY AUTHOIU TY
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if\ 169 flfllt~, ~1'.9j~, 15 furD~;;r, 1977, 24 ~M, 1899 ("!~)
No. 169 Dispur, Thursda y, 15th December, 1977, 24th Agrahayana,
1899 (S. E.)
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GOVERN MENT OF ASSAM
ORDERS BY THE GOVERNOR
LEGISLATIVE DEPARTMENT
NOTIFICATION
The 15th December 1977
No.LGL.174 /77/3.- The following Act of the Assam Legislative Assembly
which received the assent of the Governor is hereby published for general
information .
972 THE ASSAM GAZETTE. EXTRAORDINERY, DEC. 15, ~77
ASSAM ACT XX OF 1977
(Received the assent of the Governor on 13th December, 1977)
THE ASSAM SALES TAX (AMENDMENT) ACT, 1977
Ait1'
Aeit
further to amend the Assam Sales Tax
Act, 1947.
J>rcamblo. Whereas it is expedient further to amend Auam Ac•
the Assam Sales Tax Act, 1947, herein- ~x~1 of
after called the principal Act, in the· ·
Short title,
extent and
commence
llleRt.
manner hereinafter appearing;
It is hereby enacted in the Twenty
eighth year of the · Republic of India as
follows:-
1. (1) This Act may be called th~
Assam Sales Tax (Amendment) Act, 1977.
(2) It shall have the like extent as
the principal Act.
(3) It shall come into force at once.
~f~~~~t::~n; f 2. 1rn Sec(ltIA. on) 2h of fth1e
1
pr.~nciphal
1
A
1
cbt,
•f Assam a ter c ause , t e o owing s a e
Act xvn of inserted as clause (lB) namely·-19-47. ' .
"(lB) "Business" includes-
(i) any trade, commeTce or manufac
ture or any adventure or concern in the
nature of trade, commerce or manufac
ture, whether or not such trade, commerce,
manufacture, adventure or concern is
carried on with the motive to make gain
or profit 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 ancillary to, such
trade, commerce, manufacture, adventure
or concern ; "
' THE ASSAM 9AZETTE. EXTRAORDINERY, DEC. 15, 1977 973 - . . - -.. - ·~ - -.....
Amtn~mcnt 3.' In Section 16 of the principal Act of Secuon 16. . . · ,
of Assam Acim sub-section (3), m the proviso, between
~~~~ of the figure "34" and the punctuation mark
"." at the end of the proviso, the following
shall be inserted, namely :-
"or in the case of sales covered
by a notification under sub
section (5) of Section 34 by such
evidence as may be specified in
the notification."
Amendment 4. In Section 32 of the principal Act
~~~~~~::in 1c~for sub-section (10), the following shali
xvn of be substituted, namely:-1947.
"(10) Section 5 of the Indian Limita
tion Act, 1963 (Central Act XXXVI of
963) ·shall apply to an application to the
High Court under this Section."
Amendmen\ 5. In Section 34 of the principal Act,
•f Section 34after sub-section (4) the following shall ef Assam Act '
xvu of be inserted as sub-section (5), namely:-1947.
"(5) Notwithstanding anything con
tained in sub-sections (2) and (3), the State
Government 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-sec
tions (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 thP. Notification."
Amendment 6. For Section
ef Section Act the following 35A of Assam '
Act XVII of namely:-
1947.
l
35A of the principal
shall be substituted,
"35A. Interest payable by dealer
(1) If any dealer does not pay into a
Government Treasury the full amount ~f
974 THE ASSAM GAZETTE, EXTRA ORDINERY, DEC. 15, 1977
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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 tax
payable. No inter est under this sub-sec-
tion shall be payable if the amount of tax
paid by the due date is not less than
nine ty per centum of the tax pay able.
(2) If such tax is not pai d within a
period of sixty days from the due. date,
then in addition to interest payable under
sub-section (1), the dealer shall be liable
to pay simple interest at the rate of
twenty-four per centum per annum from
the 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 Sep tem ber, 1977 before the. c;om
mencement of the Assam Sales Tax
(Ame ndment) Act, 1977 he shall be liable
to pay simple interest at the rate of
twent v-four per centum per annum from
the said date · of commencement on the
amount by which the tax pai d, if any,
befo re such commencement falls short
of the tax payable .
( 4) Interest under this Section shall
be payable till the tax payable is paid in
full:
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- . 2 ··,.,
)
r-'"'
'"·
_l'~_A.SS~M GAZETTE ... EXTRA.ORDINERY, Dl!C. 15, 1977 975
Assam ?ales 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
«bl~ under this Section, the officer
competent to assess the dealer under
Section 1 7 shall record an order to that
effect specifying ·the amount of interest
payable . and . U:.e amount on which and
the period for which the interest is pay
able. Notwithstanding anything contained '• ..
in this Act, an order under this sub-sec
tion can be passed at any time · when
interest under this Section is found to be
due.
(6) Where an order is passed under
sub-section (3) of S~ction 36 in respect of .
any dues, .-any interest relatable to the
same dues and accrued under this Section
upto the date of such order and any
further interest accruing after such date
.shall be recovered in the course of procee
dings initiated . in accordance with the
said sub-section (3) . in respect of the
said dues and for that purposes no order
under sub-section (5) of this Section or
notice under Section 33 shall be neces~
sary in respect of such interest.
(7) The prov1s10ns of this . Section
shall not apply to tax payable in respect
of sales covered by a notification under
sub-section (5) of Section 34.
Explanation. I-For ~the purposes of this
··· · Section "tax payable"
means the amount of tax
. asJip{tlly assessed under ~
1·- ,,,. ..,.,.... .· . ~ ..,,, .- • " 'tFJ.ii!tAct . ..
/
"'""" 976 THE ASSAM GAZETTE , i:XTRAORDINERY, D~C. 15, l,;, -- .... ----- - - ----
Expianation. II-For the 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 1st October to 31st March
by 30th April."
Amend ment 7. In Section 36 of the principal Act
efSe ctio n 31> f b . ( 3) h . ' of Assam a ter su -sect10n , t e followmg !'!hall
Act XVII of be inserted as sub-section (4) namely·-1947. . ' .
" (4) The provisions of
shall not apply to
in respect of sales
a notification under
(5) of Section 34."
this Section
tax payable
covered by
sub-section
Amon~mcnt 8. In Section Sff of the principal Act,
~f s~~;~~ 38in sub-section (9A), between the words
. .+..ct XVII of "him" and the punctuation mark "·" the
1947 ' , · following shall be inserted, namely :-.
"other than tax assessed in respect
of sales covered by a notification under
sub-section (5) of Section 34."
I
Amendment 9. In the Schedule II to the principal
of Schedul e Act, for item N 0. 1 the following shall be
II to Assam
Act xvu substituted, namely:
of l947.
" 1. Declared Goods-4: paise in the
rupee."
Amendment 1 O. In Schedule III to the principal
of Sch edul e · N 34 h 11 b d 1 t d . 111 ·of AssamAct, item o. s a e e e e .
Act XVII of
1947. U . TAHBILDAR.
Secr.tary to the Govt . of Assam,
Legislativ.e Assembly .
Gauhafi-Priate~d publisned. bfth;· &i~cti :iiC~~As~~m Go~ii'iing Pr;;;,
(tx-5 a::i.ette) N'o.337-l ,7 1J0~250-15'-12 -1977.