The Assam Sales Tax (Amendment) Act, 1961

110 ' 
ASSAM ACT No.XV OF 1961 
THE ASSAM SALES TAX (AMENDMENT) ACf, 1961 
(As pas<ed by the Assembly) 
Received the assent of the Governor on the 10th May 1961 
l_. 'ublished in the Assam Gazette, Extraordinary, dated the 15th May 1961] 
An 
Act 
further to amend the Assam Sales Tax Act, 1947 
Preamble Whereas it is expedient further to amend the Assam Assam Ac. 
Sales Tax Act, 1947, he1einafter cailed the l'rincipal XII of 1947 
Act, in the ,manner hereinafter appearing ; 
Short title , 
extent ar.d 
commenc e· 
ment. 
And whereas previous sanction of the President 
of India has been obtained unjer proviso to Article 
304(b) of the Constitutior. of India ; 
It is hereby enact ed in the Twelfth Year of the 
Republic of India as follows:·-
l. (1) This Act may be called the Assam Sales Tax 
(Amendm ent) Act, 1961. 
(2) It shall have the like extent as the Principal 
Act. 
(3) It shall come into force on such date as the 
Stat e Uovernment may, by notification in the Official 
Gaz ette, appoint, and different dates may be appointed 
for differen t provisions of this Act. 
Amendment 2. In Section 38 of the Principal Act:­
of Section 38 
of Assam Act 
XVII of 
1947. 
( 1) For the marginal note "Failure to furnish 
returns, etc,", the marginal note "Offences and penal­
ties» shall be substituted . 
(2) T n clause (9), between the words "fraudu­
lently" and "evades" th e words "or wilfully" shall be 
insert ed .. 
(3) After clause (9), the following shall be 
inserted as clause (9A), namely:-
"(9A) fails to ·pay within the time allowed any 
tax assessed or any penalty livied on him ; or" 
111 
Amend~ent 3. For sub.section (l) of Section 41 of the Priucioal 
oft SectAion 4! Act, the following shall be substituted, namely:--o ssam 
Act XVII of 
1947. 
"(l) Subject to such conditions as may be pres· 
cribed, the Commissioner may, either befor e or after 
institution of criroin,al proceedi ngs under this Act, 
accept from th e p .~ rson who has committed or is 
reasonably suspecte J of having committed au offenc e 
under thi s Act or the rules made thereunder, by way 
of compo!ition of such offence-
(a) Where t he offence consists of the failure to pay, 
or the evasion of, any tax recove rable, under thi s Act, 
in additi on to the tax so recoverable, a sum of moni:;y 
not exceeding one thous and . r upe es or double the 
amount of the tax recoverable~ whiche ver is greater, 
and 
(b) in any oth er cas e ~ sum of money mt exceeding 
one thorts arrd rupees m a ddit ion to the tax 
recov c r ;~b le.'' 
Delet_1vnof 4. Sub-sec tio ns(l8 ) , (1 9) and . (20) of S'ction 2, 
~~~~ 1~f s~~ ~ sections 3A, 44B,44C , 50A, si and 55 of the Prindpal 
sam A c t Act shall be delet ed. 
XVII of 
1947. 
Amendment • 5. In Schedule III to the Principal Act­
of Schedule 
III to As1am 
Act XVII of 
1947. 
Item No. 32 sh all be detect ed. 
ASSAM ACT No.XVI OF 1961 
THE ASSAM TAXATIO.\l' L AWS V \ LID AT ION ACT, 1961 
1 As passed by the Assembly). 
Receive d the assen t of the Governur on the 10th May 19611 
lpublished in the Assam Gazett!, Extrao rdin ary, dated the 15th May 1961] 
An 
Act 
to valida te certain taxation laws of the State of Assam. 
Preamble. .· WHEREAS the Assam Tax ation (on Goods carried by Assam Act 
Roads or Inland Water-ways) Act, 1954 has been 1 ~l~
1 
of 
declared invalid and unconstitutional by the Supreme 
Court of India for riot enacting the same with th ~ 
previous sanction of the President of India as required 
under the provisions of Part XIII of the Constit ution 
of India ; 

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