The Assam (Sales of Petroleum And Petroleum Products, Including Motor Spirit and Lubricants) Taxation (Amendment) Act, 1960

The 31st March 1960 
L
it) 
-~ .No.LJL. /60.-The following Act of the Assam Legislative Assernbiy 
which received the assent of the Governor is hereby published ·for general 
'nformatiori. 
(Received the a•sent of the Governor on the 3l&t March 1960) 
ASSAM ACT Nu.X OF 1960 
THE ASSAM (SALES OF PETROLEUM AND PETROLEUM 
PRODUCTS, INCLUDING MOTOR SPIRIT AND 
LUBRICANTS) TAXATION (AMENDMENT) 
ACT, 1960 
(A~ passed by the Assembly} 
Assam Ca~tt 1 e. Extraordinary, dated the 31st Mal'ch 1960] 
'.further to ammd the Assam (Sales qf Petroleum and Pettolt!Um Produ, ts, including 
' M otor Spirit and LubricanJJ) Taxatio11 Act. 1955. 
Wh ereas it is ex11rdient further to amtnd the 
Assam (Sales of Petroleum <1ml Petroleum Products, 
including Motor Spirit an<l L11bricants) Taxation Act, 
l 9:>5, l1crdnaltn called tht'. Principal Act, in the 
manner hncinafter appearing ; 
Assam Act 
IX of 1956. 
It is hereby c11acted in the Eleveuth Year of the Republic of 
India a~ folluw~ :-- · 
l. (1) Thi~ Act may be call ee! tlie Assam (Sales of Petroleum 
ancl l'ctroleum Product~, incl11ding Motor Spi1it and Lubricanta) 
Taxation (Arncridmrnt) Act. 1960. 
(2) It shall have the like extent as the Principal Act. 
(ii) It sliall come into force with effect from )st April, 
19b0. 
:, Amendment 2 . In 1 he Principal Act except in the title, long title, 
;~· Ass~m . Jirr.amble, short title and Section . 45, ·for the wor~s shown in 
,.~. 1 ~~ 6 • IX 01 Coluwn (I) wherever they occur, t!1e words shown agamst each of 
~_; tl1on in Col11mn (II) shall be substituted, namely:--
~ Column (I) Column (II) 
~' 
! '·:.· · ~~~ 
~-
~~-
(c1 1 "111otor spirit or luLricant 
or Loth" 
"motor spirit or luLricant or 
crude oil" 
"' 
;! 
~ \ I 
2 
Column (T) 
(b) "mo tor sp irit. or lll lJr i· 
c;:ints" 
(c) "moto r ~pirit or lu bri­
ca nt " 
(d) "motor spirit ;:incl luhri· 
can ts" 
Column (JI) 
"moto r ~pirit or luhricant or 
<:rurl e Pil" 
"rnnt0r ~ ririt or lubric ant or 
cr 11de oi I" 
"rnotnr spirit, 1 u hric11nt and 
crur-le o.il" 
Amend ment 3. In Sectio n 2 of tl1~ Prin cipa l . Act. afte r cbuse ( I) the 
ofS-::c:don 2 followin o- claus r: sha ll be inserted, namcl v, :---of ;\ ~~am /\e r 0 
TX of 1956, 
Am endmen t 
ofS ect ic>n ~ 
of A1sam Ar.t 
lX of J956. 
"( I A) 'C1 udc oil' rnc nns cru el ~ p etro ! ~ um m its natur al 
state ; " 
4. In ~ection 3 of th': Frinr ;ip c.i l i\c t - -
(1) For sub,scc tio:1 (J.), the fullowing sha ll be substituted, 
namely :---
"( l ) There sl• all be levie1J a1Jd collecte d frnin every denier a 
ta '< ou ~a l e~ of th e follo wi11g goods a t tl1c rates sp ec ified b e]llw;-
(i) mot or spirit (exc ept J iesel oil aucl .. , 
intcrrnli co mbu sti.011 oils other th a n 
pet.rot): 
(ii _) l ul 1rira11 t 
(iii; di ese l oil a nd oth er i11tn nal 
combustion oil s. 
(iv) crude oil 
Seven uaye paisr. 
per litre, 
11ine naye p <1 ise 
per lit.rf>, 
li ve nayc pa1sc 
p er litre, 
one naye paise 
per litre 
Provided that no tax sha ll b e lev ied on sales of mo tor sp111t, 
lu bricant and ' rud e oil to a icgi ct.crcd dc;i.lcr for tl 1c purpose of 
res ale in the St;_itr:, " · 
(2) for cl a113r. (ii) o[ s• dHe\'. tion ('!) , the f"ollowing sha ll be 
substituted, namely:--
"(ii) in the course of th e irnp ort into or ex port out of the 
tf:: ni tory 0f I ncli:• ; or " 
Amend mrn t 5 . I n Sectirin 24. Ill 1·h e r'rincir :-i l 1\r t. r;" the wo rd 
of Sec 1 i._,11 2·\ f' I · I J e< l\~ sa rn Act " m anu ;ic:t1ircr ,, t tc wrnd " 1-'tuduc ccl'' r. l1::ill l w >u lr li lq!r ·c· . 
IX nfl 956. 
Amendment 
of Section 2S 
of Assam A ct 
IX of l 9:1-~ . 
6. Iu Sec tion '.! S uf 1l1e I'r incir1;il Act for th e wo rd 
" manuf!lr.l ure" 1 he wn rd "pro du ct: inn" slrnll I 1e sn bst i t11terL 
P. C. DAS, 
Dy. Secy. to the G rH't. of Assam, L11w Deptt. 

‹ Prev All Assam acts Next ›