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

'T\ 41 
No.·U 
The Assam Gazette 
I • 
\!S!}l16Rfct 
EXTRAORDINARY 
!111'~'"" ~ ~ 
.PUBUSHED BY AUTHORITY ,,, 
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N-t"i'J~, . "tf;r;q-t~. 19 ~i.ail~, 1980, 28 ~t~f'{, 1902 ("~) 
Dispur , Saturday, 19th Jul)'., 1980 1 28th Asadha, 
1902 (S. E.) 
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GOVERNMENT OF ASSAM 
ORDERS BY THE GOVERNOR 
LEGISL ATI VE DEPARTMENT 
NOTIFICATION 
The 19th July 1980 
No.LGL .104/80/1.-The following Act made by -the 
P r es i den ~ and published in the Gazette of India Extra­
ordinary Part II of Section I, dated 19th July, 1980 is. 
republished for general information. 
Name of J\ct 
T he Assam Finance (Sales-tax) 
(Amendment) Act, 1980. 
U. TAHBILDAR, 
Secretary to the Govt. of Assam, 
Legislative Department. 
No. of Act 
President's Act 
No . 2 of 1980. · 
Date· of assent 
\9th July 1980: 
' ~A ~ 'f 
208 THE ASSAM GAZETTE, EXfRAORDlNARY,JULY 19, 1~8 6 
President's Act No.2 of 1980 
Received the assent of the President on 19th July, 1980. 
,THE ASSAM FINANCE (SALES-TAX) (AMENDMENT) 
ACT 1980 
Enacted by the President in the Thirty-first Year of the 
Republic of India. 
AN 
ACT 
further the amend the Assam F inan ce (Sales-tax) Act, 1965. 
In exercise of the powers conferred by 
Secti on 3 of the Ass am Stat e Legislature 
(Deleg ation of Powe rs) Aot, 1980, the38 or 193 0. 
P r esiden t is pleased to enact as follows:-
~!grt c ~i~: 1. (1) This Act may be call ed the Assam 
mencement. Finance (Sales -Tax) (Amend m ent) Act, 
1980. 
(2) It shall be deemed to have come in­
to force on and with effect fr om the date Assam Act f t f th A F " xi of 1956. o commencemen o e s sam inance 
. (Sale s Tax) Act, 1956. 
~~s~r:1 195~et 2. In the Assam Finance {Sales Tax)Insertion. of 
Act, 1956, after Section 13, the following13~ sect;3n~ 
sedions shall be inser ted, namely:- and' 13 c. 
Prolaibitioa 
to collect ex- ~ "" 13A. (1) No person shall collect any 
cess tax. sum by way of tax in respect of sale of 
any goods on which by virtue of Sec­
Hon 3 read . with the Schedule attached 
tl'l ithis Act no tax is payable. 
(2) No person, who is not a registered 
dealer and liable to pay fax in respect 
of any sale, shall collect on the sale of 
any goods ·any sum by way of tax from 
any other person and no registered dea­
ler shall collect any amount by way of 
'.i:'HE AS0AM GAZET'T'F.-EX 'T RAORDINARY, JULY 19, 1~80 2e9 
Forfeiture of 
excess tax c:tc. 
tax in excess of the amount of tax pay­
able by him under the provisions of this 
Act. 
13B. (1) If any person,-
(i) not being a dealer liable to pay 
tax under this Act, collects any sum by 
way of tax, or 
(ii) being a registered dealer collects 
any sum by way of tax in excess of the 
tax payable by him, or 
(iii) otherwise collects tax in contra­
vention of the provisions of Section 13A, 
any sum collected by that · person by way 
of tax in contravention of Section 13A 
shall be forfei ted ito the State Government 
and when any order of forfeiture is made, 
the Commissioner shall publish or cause 
to be published a notice thereof for the in­
formation of the persons concerned giving 
such de tails and in such manner as may 
be prescribed . 
(2) Where the Commissioner has reason · 
to believe 1that any person has wilfully 
contravened the provisions of Section 13A, 
the Commissioner may impose_ upon such 
person a pena1'ty of an amount not exceed­
ing 1two thousand rupees or double the 
sum collected by such person by way of 
tax in contravention of the provisions of 
Section 13A, whichever is less : 
Provided that no penrilty shall be im­
posed in respect of any such contravention 
which occurred on a date prior to the 
publication of 1the Assam Finance (Sales 
Tax) (Amendment) Act, 1980, in the Official 
Gazette. 
(3) If the Commissioner in the course of 
any proceeding under this Act or other­
wise has reason to believe rthat any person 
210 THE ASSAM GAZETTE. EXTRAORDINARY,JULY 19,_1980. 
--· .. -- ----------- ···----- ·-·---·---:---- - .....______ 
has become liable to foreiture of any sum 
under sub-seC'tion (1), or both foreiture of 
any sum under sub-section (1) and penalty 
under sub-section (2), he shall serve on 
such person a notice in the presc r ibed 
form requiring him on a date and at a 
place specified in the notice to attend and 
show cause why forfeiture or bo1th forfei­
ture and penalty of any sum as provided 
in sub-section (1) and sub-section (2) 
should not be imposed on him. 
(4) The Commissioner shall thereupon 
hold an enquiry and shall make such order 
as he thinks fit. 
(5) No prosecution for an offence under 
this Act shall be insti ituted in respect of 
the same facts on which a penalty has 
been imposed under this section . 
13C. ( 1) The .amount of penalty (if any) s~:!}~:~;i~~ 
levied under Section 13B , and the sum (if etc, 
any) forfeited to the Sta1te Government 
under Section 13B shall be paid by the 
dealer , or the person liable therefor in 
Government. treasury by such dat"' as may 
be specified in a notice issued by the Com­
missioner for this purpose , being- a date 
not earlier than thirty days fr om ithe date 
of service of the notice : 
Provided that , the Comrnissi.oner may, in 
respect of any particular dealer or person 
and for reasons to be recorded in writing, 
extend the date of payment , or allow him 
to pay the penalty (if any) imposed under 
Section 13B or the sum forfeited by ins­
talments. 
(2) Any penalty imposed or sum foreited 
under Section 13B which remains un-paid 
after the date specified in the notice for 
payment or after the extended date of pav­
ment, and any instalment not duly paid. 
shall be recoverable as an arrear of land 
revenue , 
,. 
THE ASSAM GAZETTE, EXTRAORDINARY, JULY 19, 1980 21 l 
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(3) Notwithstanding anything contained 
in lhis Act o r in any othe r law for the time 
bein g i n force, where any sum collected 
by a per son by way of tax in con traven­
tion of Section 13A, is forfeit ed to the 
State Government under Section 13B and 
is recove red from him, such payment or 
reco very sh all discharge him of the liabi ­
lity to refund the sum to the person from 
whom it was so collected. · 
(4) A ref und of any such sum or any 
part thereof may be claimed from Govern­
ment by the person from whom it was 
reali sed by way of tax, provided such tax 
was not passed on by him in any. for m or 
man ner to some other person and if such 
tax w as so passed on to some other person, 
the cla im for refund may be made by 
such othe r person only. 
(5) An applica tion for such c1aim shall 
be m ade jn writing in the prescribed form 
to the Comm issione r, with in one year fr om 
the date of the order of for feitu re. 
(6 ) On rece ip t of an applicati on und er 
sub- section (5), the Commissio ner shall 
1 hold such inquiry as he deems fit, and if 
the Com missioner is satisfied that the 
claim is valid and admissible and t hat the 
amo unt so claimed as refund ,..was actuall y 
paid in Govern ment treasury or recovered, 
and no draw-back, set-off, refun d or re­
missio n in respect of that amount was 
granted , he shall refund the sum or any 
part thereof, which is found due to th e 
perso n c oncerned.'' . 
N. SANJIVAREDDY, 
President. 
R. V. S. PERI SASTRI, 
Secy. to the Govt. of India. ------ - ---- ,--- ---
fJulllati--Printed and published by fhe Supdt. l/c., Assam Govt. PrinUac P-., 
(Ez•Gautte) No 8!-900-S00-25-19-7°1980. 

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