The Assam Finance (Sales Tax) (Amendment) Act, 1959

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'J he 15th May 1959 
No LJL.10i59.-The following Act of the Assam Legislative Assembly 
which received the assent of the Governor is hereby publised for general 
information. 
Received the assent of the Governor on the 14th May 1959 
ASSAM ACT XVI OF 1959 
THE A5SAM FINANCE (SALES TAX) (AMENDMENT) 
ACT, 1959 
~As pa sed by lhe :\ssembly) 
[Published in the Assam Gazette, dated the 20th May 1959] 
An 
Act 
furth ~1 to amend the AJSam Fi11ance (Salej Tax) Act. 1956 
Preamble. - WHEREAS it is expedient further to amend the Assam 
Finance (Sales Tax) Act, 1936 (Ass:1m Act XI of 1956), hereinafter called 
the principal Act , in the manner hereinafter appearing ; 
It is hereby enacted in the Tenth Year of the Repub~i c of India a' 
follows:- -
1. Short title, extent and commencem.ent.-(i) This Act may be 
called the Assam Finance (Sales Tax) (Amendment) Act, 19 59. 
(ii) It shall have the like extent as the principal Act. 
(iii) [t shall come into force with effect from the 1st April, 1959. 
2. Amend:went of Section 2 of Assam Act Xl of 1956.-For 
clause (ii) of sub-section (9) of Section 2 of the principal Act, the following 
shall be substituted, namely'.-
"(ii) 3·84 per cent in the case of such goods as are taxed at the rate of 
4 naye paise in the rupee and 6·51- per cent in the case of such goods 
as may be added to the items of the Schedule, by a notification, under 
section 42 of this Act, and liable to be taxed at 7 naye paise in the rupee 
of the aggregate hereinbefore referred to, after deduction therefrom of the 
amount, if any, under sub-clause (I), and" 
3. Am.endm.ent cf s~ction 5 of Assam. Act XI of 1956.-ln 
section 5 of principal ,\ct-
the proviso to sub section (3) an:i the Explanation shilll be deleted. 
4. Amendment of Sc cl ion 23 of Assam. Act XI of 1956.-In 
Section 23 of the principal Act-
thc provi so to sub -section (lj shall be deleted. 
5. Amendmeot of Sectio:i 28 of Assam Act XI of 1956.-In sub­
section (I) of Section 28 of the principal Act, the words "in addition to the 
tax due under the: Act" shall be inserted after the word "offr.nce" and 
comma and before the words rna smn". 
B. C. BARUA, 
Secy. to the Govt. of Assam, Law Dcptt. 

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