The Assam General Sales Tax (2nd Amendment) Act, 2003

Registered No.768/97 
·THE ASSAM GAZETTE 
~l'tt~ct 
EXTRAORDINARY 
~~(~~~er~~ 
PUBLISHED BY AUTHORITY 
rr~ 52 ~~. ~~. 5 ~ 2004, 15 ~rr, 1925 (~) 
No. 52 Dispur, Friday, 5th March, 2004, 15th Phalguna, 1925(S.E.) 
GOVERNMENT OF ASSAM 
ORDERS BY THE GOVERNOR 
LEGISLATIVE DEPARTMENT : : LEGISLATIVE BRANCH 
NOTIFICATION 
The 5th March, 2004 
No . LGL. 114/97/202. --The following Act of the Assam Legislative 
Assembly which received the assent of the Governor is hereby published 
for general information. 
386 THE ASSAM GAZETTE. EXTRAORDINARY. MARCH. 5, 2004 
ASSAM ACT NO. III OF 2004 
( Received the assent of the Governor on 2nd March, 2004 ) 
Preamble 
Short title, 
extent and 
commencement. 
Amendment of 
Section 33. 
Amendment of 
Section 36. 
THE ASSAM GENERAL SALES TAX 
(SECOND AMENDMENT) ACT, 2003. 
AN 
ACT 
further to amend the Assam General Sales Tax Act, 1993. 
Whereas it is expedient further to amend the Assam 
Assam General Sales Tax Act, 1993, hereinafter Acrxn 
referred to as the principal Act, in the manner of 1993. 
hereinafter appearing ; 
It is hereby enacted in the Fifty-fourth Year of the 
Republic of India as follows :-
1. (1) This Act may be called the Assam General Sales· Tax 
(Second Amendment ) Act, 2003. 
(2) {t shall have the like -extent as the principal Act. 
(3) It shall come into force at once. 
2. In the principal Act, in Section 33, in sub-section (6), in the 
first paragraph, for the words "twenty percent", the word 
"fifty percent" shall be substituted. 
3. In the principal Act, in Section 36, in sub-section· (2), in the 
second proviso, for full stop ". ", appearing at "the end, 
colon ":" shall be subs tituted and thereafter the following 
new proviso shall be inserted , namely :-
"Provided also that no revision filed under sub-section (2) 
shall lie unless such revision is accompanied by satisfactory 
proof of payment of tax including penalty, if any, which is 
admitted to be due or fifty percent of the amount of tax 
including penalty, if any, which has been assessed or 
levied, whichever is higher." 
M.K. DEKA, 
Commissioner & Secretary to the Govt. of Assam, 
Legislative Department, Dispur. 
GUWAHATI-Printed & published by the Dy. Director (P&S, Directorate of Ptg. and 
Sty., Assam, Guwahati-21 (Ex-Gazette) No. 103-500-600-5-3-2004. 

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