The Assam Value Added Tax (Amendment) Act, 2007

Registered No. - 768/97 
THE ASSAM GAZETTE 
~Cf 
EXTRAORDINARY 
m~~~~ ~<t>1fi1'9 
PUBLISHED BY AUTHORITY 
o;r~~ 84 fi1ict~, ~~. 30 1$, 2007, 9 o~, 1929 (~) 
No.84 Dispur, Friday, 30th March, 2007, 9th Chitra, 1929 (S.E.) 
GOVERNMENT OF ASSAM 
ORDERS BY THE GOVERNOR 
LEGISLATIVE DEPARTMENT : : LEGISLATIVE BRANCH 
NOTIFICATION ' 
The 29th March, 2007 
No. LGL.6/2003Pt./106.- The following Act of the Assam Legislative Assembly 
which received the assent of the Governor is hereby published for general information. 
ASSAM ACT NO. .x' OF 2007 
(Received the assent of Go\ or on 28th r~.~Jrch, 2007) 
THE ASSAM VALUE ADDED TAX :(AMENDIVIENT) ACT, 2007 
AN 
ACT 
596 THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 30, 2007 
Preamble. 
Short title, 
extent and 
commence­
ment. 
Amendment 
of section 3. 
Amendment 
of section 26. 
Insertion Qf 
section 31 B. 
"Consumer 
Welfare Func. 
flirther to amend the Assam Value Added Tax Ad , 2003. 
Whereas it is expedient furthe r to amend the Assam Value Added 
Tax Act, 2003, hereinafter referred to as the principal Act, in the manner 
hereinafter appearing; 
It is hereby enacted in the Fifty ,eighth Year of the Republic of 
India as follows:-
1. (1) This Act may be called the Assam Value Add ed Tax (Amendment) Act, 
2007. 
2. 
3. 
4. 
(2) It shall have the like extent as the principal Act 
(3) It shall come into force at once. 
In the principal Act, in section 3, in sub-section (2), between the words 
"authorities" and "to", the words "in various capacities" shall be inserted. 
In the principal Act, in section 26, after sub-sect ion (2), a new sub-section 
(3) shall be inserted, namely,-- · 
"(3) Subject to such conditions as it 1irny impose, the Government may, 
if it is necessary so to do in the . public interest, by notification in 
the Official Gazette by way of a scheme o:r otherwise, exempt a 
class of dealers or persons specified in the said notification from 
payment of the whole or any part of the penalty payable under the 
provisions of this section and such exemption shall take effect 
from the date of · publication of the notification in the Official 
Gazette." 
In the principal Act, after section 3 lA, a n ew section 31 B shall be 
inserted, namely :-
31 B.(l) There shall be established by the Government a fund, to be called 
the Assam Consumer Welfare Fund. 
(2) There shall be credited to the fund in such manner as may be 
prescribed, -
(a) an amount of rupees one lakh, to be initially paid by the 
Go\'.'emment by way of grant for the purpose of the fund: and 
(b) all amount forfeited under sub .. section ( 4) of section 31 and all 
penalty paid pursuant tO sub-·section (5) of the said section 
except any amount . refwided under the said section after 
deducting therefrom the expen ses of collection and recovery as 
determined hy the Government . 
(3) The moneys credited to the fund shall be uti lised by the Government 
for the welfare of the consumers in accordance with such rules and the 
accounts and othe;r relevant records ln relation to the fund shall be 
maintained in SUC~l manner as may be prescribed ." 
Assam 
ActVUI 
of2005 
Amendment 
of section 54. 
Insertion of 
section 62A. 
6. 
"Audit of accounts 
in certain 
circumstances 
THE AS.SAM GAZETTE, EXTRAORDINARY, MARCH 30, 2007 . 597 
5. · In the principal Act, in section 54, in sub-section (1), in the existing 
proviso, the punctuation mark ","appearing at the end shall be substituted 
by punctuation mark ":"and thereafter the following provisos shall be 
inserted, namely: .. 
"Provided further that when exemption is granted ill the form of 
remission, the dealer shall be entitled to retain the part or whole of tax 
·collected by way of subsidy from the Government subject to maximum 
permissible monetary limit and/or time limit aud other conditions as may 
be .prescribed in the appropriate scheme: 
Provided also that the Government may , if it is necessary so to 
do in the public interest, by notification in the Offici<ll Gazette, exempt a 
part of sale price specified in the said notification from payment of tax 
payable under the provision of the Act." 
In the principal Act, after section 62, a uew section 62A spall be inserted, 
namely:- · 
62A. (1) If, at any stage of the proceedings before him, the Prescribed 
Authority, having regard to the nature and complexity of the 
accounts of the dealer and the interest of the revenue, is of the 
opinion that it is necessary so to do, he· may, with the previous 
approval of the Commissioner, direct the dealer to get the 
accounts audited by an accountant, as defined in the 
Explanation below sub-section (3) of section 62 and nominated 
by the Commissioner in this behalf and to furnish a report of 
such audit in the prescribed form duly signed and verified by 
such accountant and setting forth such particulars as may be 
prescribed and such other parti culars as the Prescribed 
Authority may require. 
(2) The provision of sub-section (1) shall have effect 
notwithstanding that the accounts of the dealer have been 
audited under any oth~r Jaw for the time being in force or 
other-wise. 
(3) Every report under sub-section · (1) shall be furnished by the 
dealer to the Prescribed Authority within such period as may be 
specified by the Prescribed Authority : 
Provided that ·the Prescribed Authority may, on an 
application made in this behalf by the dealer and for any good 
and sufficient reason, extend the said period by such further 
period or periods as he thinks fit; so, however, that the 
aggregate of the period originally fixed and the period or 
periods so extended shall not, in any case, exceed one hundred 
and eighty days from the date on which the direction under 
sub-section (1) is received by the deaier. 
~59_8 __ --=-T=H=-E....::..A=S:.=SA~M GAZETTE, EXTRAORDINARY, M.ARCH 30, 20--"-07-'---___ _ 
. ' 
Insertion of 
section 71A. 
7. 
"Liability of the 
owner of the place or 
premises in certain 
cases 
Amendment 
of section 77. 
8. 
. ·'" . .,IJ:.: 
, j i 
(4) The expenses of, and incide ntal to, any audit under sub-section ---\.. 
(1) induding the remuner ation of the accoun tant shall be 
determined by the Commissioner cmd paid by the dealer and in 
default of such payment shall be recoverable from the assessee 
in the manner provide!J in section <U of this Act for recovery of 
arrears of tax,· 
(5) The dealer shall be given an opportunity of being heard in 
respect of any material gatht::red on the basis of m1y audit under 
sub-section (1) and propose d to be utilized for the purpose of 
assessment." 
In the pri~cipal Act, after section 71, a new section 7 lA shall be inserted, 
i;arnely:-
71A.(1) Any dealer conducting exhibit ion,s, exchange melas or any prize 
schemes for sales promotion or any caterer supplying food and 
services . shall obtain a written permissio n from the Commissioner. 
Th•~ Commissioner · may issue such pe:rmission subject to such 
conditions as may be specified in such permission. The dealer to 
whom the permission is issued.shall exhibit the same at a conspicuous 
place where the exhibition or exchange mela or prize scheme is 
conducted. The o.wner of the premi::;es where the exhibition, exchange 
mela or any prize schemes for sal ~ s promotion are conducted shall 
obtain a copy of the permission issued by the Commissioner and 
intimate the Commissioner concerned the particulars regarding the 
period during which the mela is co nducte d, the dealer cunducting the 
mela and the conditions subject to which the _premises are lease& out 
for the conduct of such exhibition .. excha nge mela or prize schemes 
and any other relevant informati .on . Where the owner of the premises 
fails to do so, he shall be jointly and severally liahle for any tax that 
may become due on the sales qf good s made in such exhibition, 
exc:hange me la or any prize schemes . 
(2) A caterer supplying food and services in a place whi ch is not his 
regular place of business shall obtain a written permission from the 
Commissioner. The Commissioner may issue such perm ission subject 
to ~mch conditions as may be specified in such pe1mission. The owner 
of 1he premises where such supply i:J made by the caterer shall obtain a 
copy of the permission issued by the · Commissioner and intimate the 
Pre:scribed Authority concerned the parti culars regarding the period 
during which the supply is so made . Where the owner of the premises 
fails to do so, he shall be jointly and sev erally liable for any tax that 
. may become due on the sales of good s mad e in such catering." 
.· In the principal Act, in section 77,-
(i) in the marginal note, between the words "by" and "Rail", the word 
. and punctuation mark "Road, ''' shall be inserted; 
(ii) in sub-section (2), in between the words "by" and ''rail", the 
following word and punctuati on mm·k "road ," shall be inserted. 
Amendment 
of section 80. 
Amendment 
of section 90. 
Amendment 
of section 
109. 
THE ASSAM GAZETTE, EXTRAORDINARY, __ MARCH 30, _20~0_7 ____ -=5:...::..9 .. 9 
9. 
10. 
11. 
In the principal Act, in section 80,--
(i) 
(ii) 
(iii) 
(iv) 
(v) 
sub-section (2) shall be omitted; 
. j • . 
in sub-section (3), in the first paragraph , in the: end, the words and 
punctuation mark "or to the Commissioner, as the case may be" 
shall be omitted; 
in the proviso to the sub-sect ion (3), ·1:he words "or th1: State 
representative on behalf of the Commissioneri. appearing between 
the words "appellant" and "had" shall be omitted; 
in sub-section (5), the word "Commissioner" appearing hetwcen 
the words "the" and "a" shall be substituted by the words 
''concerned authority"; · [ . . 
in sub-section (6), the word "Commissioner' appearing between 
the words "the" and "with" stiall be substituted by the words 
"concerned authority". 
In theprincipal Act, in section 90,--
(i) after the word and punctuation mark "rules thereunder,", the 
words, "the Commissioner" shall be inserted;-
(ii) for the words "be liable to imposition of', the following shall be 
substituted, namely:-
"impose on him"; 
(iii) the word "to" appearing after the words- and punctuation mark 
"continuing one," shall be omitted . 
In the principal Act, in section 109, in sub-se ction (4), frlr the punctuation 
mark ".", the punctuation mark ":" shall be sub!;tituted and thereafter the 
following proviso shall be inserted, namely: ·· 
"Provided further that when exemption is gramed in the form of 
remission, the eligible unit shall be entitled to retain the part or whole of 
tax collected by way of subsidy from the Government subject to maximum 
permi!>Sible monetary limit and/or time limit and oth1 ~ r conditions as may 
be prescribed in the appropriate scheme ." 
MOHD .. A. HAQUE, 
Secretary to the Government of Assam, 
Legislative Department, Dispur. 
GUW AHA TI - Printed and published by the Dy. Director (P&S) Directorate of Ptg. and Sty., Assam Guwahati-21 
(Ex-Gazette) No. 167-500+600-30-3-07. 
I 

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