The Assam Sales Tax (Amendment) Act, 1959

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1 
The 21st May 195.9 
No.LJL 15/59.-The following 1\ct of the Assam Lef'iglative Assembl1 
which received the as.;ent of the Governor is hereby published for general 
information. 
(Received the assent of the Governor on the 20th May 1959) 
ASSAM ACT No. XVIII OF 1959 
THE ASSAM SALES TAX (AMENDMENT) ACT, 1959 
(As passed by the Assembly) 
[Published in the Assam Gazette, dated the 27th May 1959] 
An 
Ad 
· further to amend the Assam Sales Tax Act, 1941 
P.rcar.i ble. Whereas it is expedient further to amend the Assam Sales 
Tax Act, 1947 (Assam Act XVII of 1947) , hereinafter called the 
principal Act, in the manner hereinafter app earing. 
2 
It is hereby enacted in the Tenth Year of the Republic 
of India as follows:-
Short title, 1. (I ) This Act may be called the Assam Sales Tax; extent and c<>mrrence- (Amendment) Act, 1959. 
mcnt . 
(2) It shall have the like extent as the principal Act. 
(3) It shall c0me into force with effect from the 1st April,. 
1959. 
Amend ment 2. In clause (12) of sect ion 2 of the princ ipal Act, for the 
0 ~ cla t. ~e \1 2) words "of property in,, occurrin g for the second time in the· 
cl ser.-10n 2 d fi . . f h I ' h d b of Assam Act e 1mt10n o t e term 'sa e t e wo·r s " y separate agreement 
XVII of and for money consideration of'' shall be substitutect. 
1 9~7. 
Insertion of 
a prov;so to 
sec1ion 16 of 
As•am Act 
XVII of 
1947. 
inserti on of 
11!!w s~< tfon 
ll9-B afcer 
~ct i on · 9-A 
of A•sam 
Act XVII of 
1947. 
R estriction 
on move-
ment. 
• Amendm ent 
of ~ecti on 36 
ef A;sam 
A-ct XVII 
of 1947. 
3. At the end of sub-se ction (3) of section 16 of the principal : 
Act, the full stop shall be substituted by a colon and the follow­
ing prov iso shall be added, namely:-
"Provided that no return submitted und er thi s section shall 
b e va lid unless it i~ accompanied by a treasury receipt showing 
paym ent of the tax due a:s provided in sub section (2) of sectim:l' 
34" .. 
4. After section 19-A of the principal Act, the foMowing 
shall be inserted as section. 19-B, namely~-
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''19 · B. ' No person shall take delivery or transport from 
any railway st:i.tion, steamers station, airport, post office, or any 
other place wheth er of simi lar nature or otherwise, notified in this 
bdialf by the State Government, any consignment . of goods 
th e sale of which is taxable under th is Act, exceeding such quan­
tities and exc rpt i:1r accord ance with .suc h conditions as may be 
p rr•scri bed. Such c nditions shall be made with a view to ensure 
th zif there is .. no evasion of the tax imposed by . this Act" . 
5. In section 36 of the principal Act, for the proviso to sub­
section (1), the followin g shall be substimted, namely:-
"Prov idc:d that the Commi ssioner may, in respect of any 
parti cul ar de aler and for reasons to be recorded in writing. 
extend the date of pavment of the dues or allow such dealer tJ 
pay the same hy instalments and in that case the dealer shall 
not l·e deemed to l::e in default". 
~nsertion. of 6. After s ection 37 of the principal Act1 the following shall 
~7~ iec
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;~ be inserted as section 37-A, namely: -
-Assam Act 
x.wir of 
9•1 • • 
... 
I 
I l 
Roemis!ion. "37A. The State Government, for reasons to be reco!ded 
in writing, may remit the whole or part of the amount of the 
tax or penalty payable in respect .of any period by any registered 
dealer wlio has suffered heavy loss due to any natural calamity". 
Amendmen t 
uf su b-soction 
( I) of section 
41 of Assam 
Ac't XVII Qf 
1947. 
7. In sub- section (1) of section 41 of the principal Act, 
between t he words "rupees" and "or" the words "in addition 
to the tax tu be recovered" shall be in~_ertcd. 
Insertion of 
new section be 
51 fo Assam 
8. After section S'OA of the principal Act, the folloning shall 
in!Crted as section 51, namely;-
A ct XVII of 
1947. 
Power to "51. If any difficulty arises in giving effect to the provi· 
r e m o v e -sions of this Act , the State Government may, as occasion may 
difficult ies. requir e, by ord er, do anything, not inconsistent with the 
purpos es of this Act, as app~ar to them t-0 be necessary or 
·expedi ent for removing the difficulty". 
B. C. BARUA , 
Secy. to the Govt. of Assam, Law D eptt. 
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