The Assam Taxation Laws Validation Act, 1961

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 ; 
112 
And whereas in ·view of the said judgm ent of the 
Supreme Court doubts have arise.1 regarding the 
validity of cert ain taxation laws of the State of Assam 
and of actions taken thereunder ; · 
And whe reas it is expedient that all such doubts 
should 'be removed oy validating the enactme nt of the 
said laws and the actions takrn thereurtder ; 
And wher eas previous sanction of the Preside nt of 
India has been obtained under proviso to 
Article 304(b) of the Constitution of India ; 
It is hereby enacted in the Twelfth Year of the 
republic of India as follows:-
Short t itle, l. (1) This Act may be c;illed the Assam Taxation 
extent and Laws Validation Act, 1961. 
commence -
ment . 
(2) It extends to the whole of the State of Assam. 
(3) It shali come into force at once. 
Vali~ati on of 2. Not with standing anything contained in any 
taxation laws. judgm ent, decree or ordet of any Court, all the 
taxation laws as mentioned in column (1) of the 
Schedule with respect to which doubts have arisen 
with respect to their validity for not enacting these 
with the prcviom sanction of the President of India as 
requirt d under the provisions of Part XI1 I of the 
Constitution of India ~hall be deemed to have been 
validly enacted with effect from the date these came 
into force as noted against each in column (2) 
of the Schedule and all taxes imposed or realised or 
purporting to have been. imposed or realised und er 
the said laws shall for all purposes be deemed to be and 
to have always teen validly imposed or realised and 
a ccordingly-
( i ) no suit or other proceeding shall be maintaine d or contin ued in 
any court for the refund of any taxes so paid ; and 
(ii) no court shall enforce any decree Gr order directing th e refund 
of any taxes so paid. · 
SCHEDULE 
(See Section 2) 
Titl e l' f the Taxatior. Laws 
( 1) 
The • date from which 
the respective taxa­
tion law came • 
mto force 
I (2) 
I. T he Assam Sales Tax Act, l 9'1'l (Assam Act 24th December• 
XVII of 1947). 19-t7. 
113 
Tille of the Taxation Law~ 
(I ; 
The date from which 
the respective 
taxation law 
came into force 
(2) 
2.· The Assam ~ales fax (Amendment) Act, 1949 1st April, 1949. 
(Assam Act IV of 1949). 
3. The Assam Sales Tax (Amendm ent) Act, 1950 1st April, 1950. 
(Assam Act VI of 1950). 
4. The Assam Sales Tax (Amendment) Act, 1951 1st April, 1951. 
(Assam Act IV of 1951). 
5. The Assam Sales Tax (Amendment) Act, 1952 
(Assam Act Xll of 1952). 
6. The Assam Sales Tax (Amendm ent) Act, 1954 
(Assam Act Xll of 1954,J. 
7. The Assam Sales Tax !Amendment) Act, 1956 
(Assam Act XVIII of 1956). 
8. The Assam Sales Tax (Arrtendment) Act , 1957 
(Assam Act X of 1957). 
· 9. The Ass~m Sales Tax I Amendment) Or-
dinance, 1957. 
10. The Assam Sales 1·a x ( 1~ me ndmeut) Act, 1Q58 
15th October, 
1952. 
7th April, 1954. 
20th September, 
1956. 
1st October, 195?. 
14th D~cember, 
1957. 
lst April, 1958. 
(Assam Act VI of 1958). 
11. The Assam Sales Tax (Amendmen t) . Act, L959 1 st April, 1959. 
(Assam Act XVIII of 1959). 
12. The Assam Sal es T ax (Amendme nt) Act , 1960 1st Ap ril, 1960. 
(Assam Act XIIC of 1960). 
13. The Assam Finance (Sal es Tax) Act, H 56 1st July, l95G, 
(Assam Act XI of 19.1 6). 
14. The A ~ sam Finance \Sa les Tax) (Amendment) 1st October, 1957. 
Act, 1957 (Assam Act IX of 1957). 
15. The Assam Finance (Sale~ T ax) (Amendm ent) 
Ordinar:ce, 1957. 
14th Decembr.1, 
1957. 
1st Ap1 il. l 958. 16. The Assam Financ e (Sales Tax) (Am endm ent) 
Act, 1958 (Asmm Act IV of 1958). 
17. The Assam Finance (Sales Ta~ ) ( '\me ndment) 1st April, 1959. 
Act, 1959 (Assam Act XVI of 1959). 
18. The Assam (Sales of Petroleu m and Pet roli;:um 1st May , 1956, 
Products, including Motor Spirit and 
Lubricants) Taxation Act, 1956 (Assam 
Act IX of 1956). 
19. The Assam (Sales of Petrol eum and Petr vleum 1st April, 1957. 
Product ~ , including Motor Spirit and Lubri­
cants) Taxatinn · (Amendm ent; Act, 1956 
(Assam Act II of 1957). 
20. The Assam (Sales of Petroleum and Petroleum 1st O ctob er, 195 ~ . 
Products, including Motor Spirit and Lubri­
cants) .Taxation (Amendment) Act , 1957 
(Assam Act V of 1957). 
21. The Assam (Sales of Petroleu m an d Pet roleum 1st April, 1958. 
Products, including Motor Spirit and Lubri­
cants) Taxation (Amend men t) Act, 1958 
(Assam Act VII cf 1958). 
22, The Assam (Sales of Petroleum and Petroleum 1st April, 1960. 
Products, including Motor Spirit and Lubri­
cants) Taxation (Amendmrnt) Act, 1960 
(Assam Act X of 1960). 

‹ Prev All Assam acts Next ›