The Assam Entry Tax (Amendment) Act, 2005

. \ ,. 
Registered No. 768/97 
THE ASSAM GAZETTE 
'5T"3ft 'IT~ q­
EXTRAORDINARY 
m~ <tS'B~'<1. ~ ~ < 
PUBLISHED BY THE AUTHORITY 
~~ 254 N-1~, ~' 11 ~' 2005, 20 ~. 1927 (~) 
No. 254 Dispur, Monday, 11th July, 2005, 20th Asaclha, l 927 (S.E.) 
GOVERNMENT OF ASSAM 
ORDERS BY THE GOVERNOR 
LEGISLATIVE DEPARTMENT : : : LEGISLATIVE BRANCH 
CORRIGENDUM 
The 21st June, 2005 
No. LGL.21/98/116.--In the Assam Entry Tax (Amendment) Act, 2005, 
published in the Assam Gazette, Extra Ordinary No. 159 dated 29th April, 2005 
vide notification No. LGL.21 /981111 dated 29th April, 2005 in the merginal 
note appearing in the Preamble paragraph, please read the year "2001" instead 
of "2005". 
Joint Secy. to the Govt. of Assam, 
Legislative Department. 
GUWAHATI- Printed & Published by the Dy. Director (P&S), Directorate of Ptg. & Sty., 
Assam, Guwahati-21, (Ex-Gazette) No. 507-500-400-11-7-2005 . 
Registered No. - 768/97 
THE ASSAM GAZETTE 
~S11~c:t 
EXTRAORDINARY 
m~ 414_~<ii ~ 21411f1'1~ 
PUBLISHED BY AUTHORITY 
'1~ 159 ~~. ~~. 29 l!j~, 2005, 9 ~5'f, 1927 ("l<P) 
No. 159 Dispur, Friday, 29th April, 2005, 9th Vaisakha, 1927 (S.E.) 
GOVERNMENT OF ASSAM 
ORDERS BY THE GOVERNOR 
LEGISLATIVE DEPARTMENT ::: LEGISLATIVE BRANCH 
NOTIFICATION 
The 29th April, 2005 
No. LGL.21/981111.--The following Act of the Assam Legislative 
Assembly which received the assent of the Governor is hereby published for 
general information. 
1330 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 29, 2005 
ASSAM ACT NO. XV OF 2005 
(Received the assent of the Governor on 28th April, 2005) 
THE ASSAM ENTRY TAX (AMENDMENT) ACT, 2005 
Preamble. 
Short title, extent 
and commence­
ment 
Amendment of 
section 2. 
Amendment of 
section s. 
Amendment of 
section SA. 
AN 
ACT 
further to amend the Assam Entry Tax Act, 2001. 
Whereas it is expedient further to amend the Assam Entry Tax Act, 
200 I, hereinafter referred to as the principal Act, in the manner hereinafter 
appearing; 
:t is h ~r eb y ettacteG i:1 th: fifty-s·:::t!: Yea; 0f ~h~ P~ ep1.!bE (. 0f I11Qi3 
as follows: -
I. (I) This Act may be called the Assam Entry Tax (Amendment) Act, 
2005. 
(2) It shall have the like extent as the principal Act. 
(3) It shall come into force on such date as the State: Government may, 
by notification in the Official Gazette, appoint. 
2. In the principal Act, in section 2, in sub-section (2), for the words, 
punctuation mark and figures "the Assam General S~Jes Tax A.ct, 
1993", the words, punctuation mark and figures "the Assam Value 
Added Tax Act, 2003" shall be substituted. 
3. In the principal Act, in section 5,-
(i) 
(ii) 
in first paragraph, for the words and figures "the Assam 
General Sales Tax Act, 1993 ", occurring after the W<lrds 
"under the provisions of' the words, punctuation mark and 
figures "the Assam Value Added Tax Act, 2003" shall be 
substituted; 
in clause (i), for the words, figures and bracket "clause (33) 
of section 2", the words, figures and bracket "clause ( 43) of 
section 2" shall be substituted and for the words,' 
punctuation mark and figures "the Assam General Sales 
Tax Act, 1993", the words, punctuation mark and figures 
"the Assam Value Added Tax Act, 2003" shall be 
substituted. 
4. In the principal Act, in section 5A, for the words, punctuation mark 
and figures, "the Assam General Sales Tax Act, 1993", the words, 
punctuation mark and figures "the Assam Value Added Tax .Act, 
2003" shall be substituted. 
Assam 
Act IV 
of 2005 
A1sam Act 
XII of 1993 
Assam Act 
VIII or 1005 
Assam Act 
XII of 1993 
Assam Act 
VIII of 2005 
Assam Act 
XII ofl993 
A1SamAct 
vrn of 2005 
Assam Act 
XII of1993 
Assam Act 
VIII of 2005 
THE ASSAM GAZETTE, EXTRAORDINARY, APRJL 29. 2005 1331 
Amendment of 
section 7. 
Substitution of 
section 8. 
5. In the principal Act, in section 7, for the words, punctuation mark and 
figures, "the Assam General Sales Tax Act, 1993", the words, 
punctuation mark and .fi~res "the Assam Value Added Tax A{:t, 
2003" shall be substituted. 
6. In the principal Act, for section 8, the following shall be substituted, 
namely:-
"8. Provisions of the Assam Value Added Tax Act, 2003 to apply.-­
Subject to the provisions of this Act and rules made thereund<:r, 
sections 19, 21, 22, 23, 25, 27, 28, 29, 31, 32, 34, 35, 36, 37, 38, 39, 
40, 41, 42, 43, 44, 45, 46, 47, 48, 49, 50, 52, 53, 55, 59, 62, 63, 64, 65, 
66, 67, 68, 69, 70, 71, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 
87, 88, 89, 90, 91 , 94, 95, 96, 97, 98, 99, JOO, 102, 106, 109 and 110 
of the Assam Value Added Tax Act, 2003 and the rules made 
thereunder, orders, notifications issued thereunder shall mutatis 
mutandis apply to an importer in respect of enw; tax levied and 
payable under this Act, as if those sections were mutatis mutandis 
;ncorporated in this Act and the rules framed and orders ar;d 
notifications issued under those sections were mutatis mutandis issu::d 
under the relevant sections so incorporated under this Act." 
M.K. DEKA, 
Assam Act 
Assam Act 
XII of 1993 
Assam Act 
VITI of2005 
Assam 
Act VIII 
of 2005 
Commissioner & Secy. to the Govt. of Assam, 
Legislative Department. 
GUWAHATI- Printed & Published by the Dy. Director (P&S), Directorate of Ptg. & Sty., 
Assam, Guwahati-21 , (Ex-Gazette) No. 317-500-600-29-4-2005. 

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