The Assam Taxation (on goods carried by roads or inland waterways) (Amendment) 1961

ASSAM ACT No.X OF 1961 
I HE ASSAM TAXATIO N (ON GOODS CARRIE D BY ROAD OR ON 
INLAND WATER -WAYS) ACT, 1961 
Receiv ed the a ssen t o f the Presiden~ on the 6th Aprn 1961 
[Publish ed in the Amm Gazette, Ex trao:·din 1ry, dated t ·1e 1 5thApril 1901] 
An 
Act 
lo provide for the levy of a tax on certain goods carried by road or on inland 
water-ways in the State of Assam 'and to validate certain taxes 
imposed o n goods carried by road or on inland water-ways and for 
certain othe r connected matters. 
Preamble. WHER EAS it is expedient to levy a tax on certain . 
goods carried by road or on inland water- waysjand to 
validate . taxes levied or realised and for certam other 
matte u: 
It is hereby enacted in the Twelft h Year of tte 
Republ ic o f Ind ia CIB follows :-
Sbo:t title, L (1) Th is Act $lull! be called the Assam Taxation 
extent and (on Goo ds Carried by Road or on Inla nd Water-ways) 
~:~ence · Act, 1961. 
(2) It extends to the whole of Assam. 
(3) It slia!l be demied to have had effect as from 
the 24th April , 1954, and shall remai n in force till the 
~1 st Marc h, 1962: 
Provided that the expiration shall not affect,- j. 
(a) the previous operation 1Jf, or anything duly 
done or suffered under the Act ; or 
(h) any right , privilege, obligation or liability 
acquired, accrued or incurred under the 
Act ; or 
(c) any penalty, forf itur e or ;Jimishment jn. 
curred in respect of any offence com mitted 
against the Act ; or 
(d) any investigation, legal procee ding or re­
medy in respect of any such right , privi­
lege. o~liga t ion , liability, penalty, forfeiture 
or pumshment as aforesa id ; · 
and any such investigation, le.gal. i:-rnceeding or remedy 
may be instituted. r ontinued or enforced , and any 
such pena lty, forfeiture or punishment may be im­
posed as if the A ct had not expired . 
70 
I efinitions, 2. In this Act, unless there is anything repug nant in 
the subject or context-
(1) "Bale" means a compressed buuctte of jute and 
includes both "Katcha" and '.'Pucca"' uales. 
(a.) "Katcha bale" i:neans a package containing 
any jute or jute cutting~ (together with any 
waste product or moisture, if any) pressed 
by pressing machine driven by manual 
labour or hydraulic or any power-driven 
machinery and commonly known in jute 
trad e as Katcha bale and weighing 
up to 150 I\ilograms. 
(h) "Pucca bale" means a package containi ng 
any jute or jute cuttings (together with any 
waste product or mois ture, if any) presse d 
by hydraulic or any power-driven mach in­
ery and commonly known in jute trade as 
Pucca bale generally weighing 185 Kilo ­
grams each. 
(2) "Baler" means a person who owns or posses­
~es a pressing machin ~ for th(f compression of jute 
lntb bales; 
..1'(3) "Boat" mean s a vessel or watercraft propellecf 
or pulled or towed by hand or steam or -mechanic a' 
power or any other devi~e ; 
,/ (4) . "Commissio ner" means the Commission~ 
appointed under Section 6 of this Act; 
~ (5) "Dealer" means a person who owns jute in 
bales before it is carried by motor vehicle, cart. trol­
ley, boat, animal and human agency or any other 
means except railways or airways and includes his 
agent; 
V-(6) "Government" means the State Government ; 
'l4 (7) "Jute" means-the fibre of the plant known 
botanically as belon ging to the GENUS CORCHO­
R US, and includes all the species of tbe GENUS whe­
ther known commonly as PAT. KOSTA, NALIA or 
by any name, and also means the plant known botani­
call~ as IIlBISCUS CAUNABINUS and commo nly as 
MESTA; 
·JCS) "Kilogram" means "Kilogram" as defined in 
the Standard of Weights and Measures Act, 1956 ; Act 89 cf 
1956. 
v (9) "Month" means any English Calendar month ; 
Liabili ty to 
tax. · 
Charge of 
tall. 
71 
V{10) "Motor Vehicle" means any mechanically 
propell~d vehick <tdaptd for us~ upon roads whether 
the power of propulsion is transmitted thereto frc:m an 
external or internal source and includes a chas1s to: 
which a body has not been attad:ed and a :railer ; 
""' (11) "Notification" means notification published in 
the As!iam Gaz:=lle ; 
- (12) "Prescribed' means pres cribed by rules under 
the Act; 
v (l 3) '·Prod uc-~r" m.::::i 11•; a produ cer of tea { a(d 
includ es the rcr'1<:rn ia charge of the garden where tea 
is produced ; 
(14) "Trolley" means a truck running on rails other 
than those operated by the Indian Railways. 
3. (1) Subject to the provis10ns of this Act, there 
shall be levied a tax 0:1 (a) r:1Unufactured tea and f~l-r' 
(b) jute in hales/ ~arr icd by motor vehicle, car t, trolley, · · 
boat, animal ::ind l'uma·1 agrncy or any other means 
except raib. ays and airways in such manne r and in 
respect of such period and at such rate as specified in 
the Schedule. 
(2) Such \.ax k,icu on ma.nufactured tea shall be 
realised irom the producer and that levied on jute 
shall be realised from the dealer : 
Provi ded that where tea is sold at the facto ry pre­
mises, the producer shall be liable for realisa tion of 
tax from the purcha~cr ) with effect from suc h date as 
th.:: G.:,vernment may, by nouncation, appoint, for the 
carriage of such tea as prov ided in this section and the 
protlucer J shalt be liable for the riymcnt of such tax 
notwithstanding th"~ fact that the tea is not carried by 
the producer : ~ / 
Provided further that no tax shall be levied under 
tltis Act on <my jute or tea in rcspeq of which such 
~x has already been paid. 
4. The tax shall be charged on the total net weight 
carried during a return period. 
Detcrmina. . 5. The net weight on which tax is payable shall be 
tion ot determi ned in the manner prescribed. weight. 
Taxing 
authorities. 6. (1) The Government may, for '.:arrying out the 
purposes of this Act. appoint a Com missioner and 
such other officer or officers to assist him as it thinks 
lit. 
Return. 
(2) The officer or officers appoi?1ted under sub­
section (1) sh'1 ll exercise :;uch powers, have jurisdic­
tion over such area or areas and have such relation 
with one anothe r a s may be prescribed. 
(3) The powers to be exerciseJ by· ibe above 
classes of officers and the area or a reas 111 which these 
are to be exercised .shall be such as may be prescribed. 
(4) The Government may, instead of appointing 
I
' any person und er sub-sectio n (1), invest, by not ifica­
tion, any officer tQ exercise any power u nder this Act 
and also specify ~herein the area in which pow.::r is to 
be exercised 1and thereupon such officer N olilccrs 
shall be deemed !O have been appointed under sub· 
section (1). 
7. (1) Ever y prod ucer and dealer sha ll furn ish return s 
of manufactured tea carr ied in tea conta iners and of 
jute carried in bales in such for m and to such autho-
rity as may be prescribed. ~ .......... _ 
(2) In the case of zny produ., er or dealer who, in 
the op inion of the Comm issioner, is liab le t o pay tax 
for any return period .or a part thereof, lhc Commis­
sioner may serve, with in two years of the expiry of 
the afores aid per iod, a notice in the prescribed form 
upon him requi ring him to furni 3h a return of goods 
carried and such producer or deaicr shall there upon 
furn ish the return within the elate aud to the authority 
mentioned in the notice. 
(3) The return s, during the ilrst year of operntion 
of this Act, shall be furn ished for such period and 
withi n such time as may be notified by the Co mm is­
sioner and thereafter quarterly and within thirty days 
of compl etio n of the qu ar ter in respec t of w hich 
the returns are ~ o be filerl. 
(4) If any pro ducer or clealer discovers any omis­
sion or other error in any return furn ish.::d by him, he 
max furni sh a re\ iscd return at ~ny time before assess­
ment is made on the origina l r etu rn. 
Licensing of ~ 8. (1) No bal er shall operate or allow to be opera­
Ba.c:rs and ted any jute pressing machine except und er a license 
R.etums, granted u nder this Act. 
(2) E very license grante d under sub -section (1) 
shall cont ain such conditi ons as may be prescribed. 
(3) Every bal er ~ h a ll furnis h returns of jute baled 
by aa;iy jute~pr ess in g machine owned or possessed by 
lmn rn such form and to such authority as may be 
prescribed . 
73 
~mer.t. 9. (1) If the Commissioner is satisfied that a return 
furnished by a dealer or a producer under Section 7 
in respect of any period is correct and complete., he 
shall, by an order in writing, assess the producer or 
, dealer and determine the tax payable by him on the 
basis of such return. 
(2) If the Commissioner is not satisfied that a 
return furnished under Section 7 is correct and com­
plete, he shall serve on the producer or dealer a notice 
requiring him, on the · date and hour and place men­
tioned therein, either to attend in person or to pro­
duce or cause to be produced any evidence on which 
he may rely in support of his return. 
(3) On the day mentioned in the notice under sub­
section (2) or as· soon afterwards as may be, the Com­
missioner, after hearing such evidence as the producer 
or dealer may produce and such other evidence as the 
Commissioner may require, shall, by an order in writing. 
assess the producer or dealer and determine the tax 
payable by him on the basis of such assessment. 
(4) If a producer or dealer fails to make a return 
as required by Section 7 or having made the return, 
fails to comply with the terms of the notice issued 
under sub-section (2) of this ~ection, the Commissioner 
shall, by an order in writing, assess to . the best of bis 
judgement the producer or dealer and determine the 
tax payable by him on the basis of such assessment: 
Provided that before making assessment the Com­
missioner may allow the producer or dealer such fur­
ther time as he thinks fit to make the return or to com­
ply with the terms of the notice issued under sub­
section (2) of this Section. 
10. When a producer or dealer, in the case of an 
assessment under sub-section (4) of Section 9, satisfies 
the Commissioner, within one month from the date of 
service of a notice of demand as hereinafter provided, 
that he was prevented by sufficient cause from making 
the return required by Section 7, or that he did not 
receive the notice issued under s~b-section (2) of Sec­
tion 9, or that he had not a reasonable opportunity to 
comply or was prevented by sufficient cause from com­
plying with the terms of the notice, the Commissioner 
shall cancel the assessment 'and make a fresh assess­
ment in accordance with the provisions of Section 9. 
11. If in consequence of definite information whicl 
has come into his possession, the Commissioner i$ 
satisfied that any producer or dealer, though liable to 
pay tax in respect of any period1 has nevertheless failed 
fo make the return requi red of him. or that te1a. or 
jute chargeable to tax has , escape d assessment. in_ any_ 
period or has been under-as sessed, tbe Comm1s~10ner 
may, at any time within two years of the e~piry of 
that period, serve on' the producer or deqlcr liable to 
pay tax a notic~ requiring him to furnish within such 
?eriod, as may be mentioned in" the notice, a return 
of manufactured tea in tea containers or jute in bale~ 
carried, 1n the prescribed form and may proceed to 
assess or re-assess the producer er dealer and th e 
provision of th'.s Act shall, so far as may bt;, apply 
accordingly : 
Provided that the tax sha ll be charged at the r2te 
at which it would have ordinarily been :barged, had 
there be en no escape or evasion . 
'Rec.ti/ication. 12. (1) The authority \vhich m:Jcle an assessment or 
passed an order on arix:n l or rev ision in re.spect th ere­
of may. at any time within 3 years from the date of 
such assessment or order and of its own motion, rectify 
any mistake apparent from the iecord of the case, and 
shall , within the like· period, recti fy any such mistake 
as has been brought to its not ice by an assessec : 
Provid ed that no such rectification shall be made 
having the effect of enhancing the assessment unless 
file authority concerned has given notice to the a.sses­
see of its intention so to do and has allowed him a 
reasonable opportunity of being heard . 
(2) Where any such recnication has the effect of 
reducing the assessment, a refund shall be due 
to the asscsscP.. 
(3) Where any such rectification ha s the effect of 
enhancing the assessment. a notice of demand shall be 
issued for the sum payable. 
Penalty ~or ' 13: (I) If the Commissioner. in course cf any pro­
";On - su~mis- ceedmgs under th is Act, is &atisficd that any prod ucer, 
110 " 0 i:e· dealer or baler .:_ / turn• and · 
t.,.ulon of 
taxes. (a) has, without rea sonable ca nse. failed to 
furnish the return which be was reouir ed 
to furnish under Section 7 or Sect ion I J or 
Section 8, or has, witho ut reasonable ca~s e 
failed to furnish it within · the time allowed 
and in the manner required, 
or 
(b) has, without reasonable cause. failed to com­
ply with a notice under sub-section (2) of 
Section 7, 
L~;~·~~t~ ·~--.. ~- · ~ . --·"' 
(c) has concealed the particulars of taxable tea 
or jute carried or deliberately furn ished 
inaccurate particulars of such goods, 
(d) 
01 
has evaded in any way the liability to pay 
tax, he may direct that such producer or 
deafor shall pay by way of penalty, in addi­
tion to the tax payable by hini, a sum not I 
exceeding that amount and in the case of 
a baler, ~a fine not exceeding rupees one 
thousand and he may also cancel the 
license of the baler. 
(2) No order under sub-section (1) shall be made 
unless the producu or dealer or baler brui been heard 
or has been giv.:n :1 reas oiu bk upportunity of being 
heard. 
(3) No penalty under this Section shall be imposed 
by an officer appoin!cd to a'>!;i,;r the Comm is.sioner 
without his previ~ui: sanction. 
Aummea1 l 4. Any a s sr:s s m~u'. made under th is Act sha ll be 
no tar 10 ~i t hout prcjuJic e to any pro secution or penalty institu­
proiccuti~ns ted or imp) sccl under the prvv: sions Gf this Act. or peo1Jt1es, 
Tu: of de- 15. (l} \Vbere a prod.ucer or dt>:ilcr dies after assess­
ccased pay. ment but befor e payment of ·Jie tax, his executor, 
:'C:Cu~.i~~-. adminisirator or othe r legal representative shall be 
liable to pay. out of lhe estate of the deceased and to 
the extent to which it is capa ble of meeting tl1c charge, · 
the tax assessed as payable by such producer or dea­kr. 
(2) Where a producer nr d ::: l ~ r '- ' ie:. wjthout having 
furnished the ret urn required by Section 7 or 11 or 
after hav ing furnished !he return hut before assess · 
m~nt, the Comm.i ssi0ner may proceed t1J make an 
assessment and determine th e tax payable by the 
deceased and for this purpose he may require the execu­
tor, adm ini strator or other lega l representative, as the 
case may be. of the deceased to perform all or ouy of 
the obligations which he might, under the .pro\'isions 
llf this Act, have requjred the deceased to perform. 
The tax thus determined shall be payable by the execu­
tor, administrator or other legal representative of the 
deceased. to the extent to wh.ich the estate of the 
deceased is capable of meeting che .:barge. 
16. An appeal shall - lie in the prescribed manner 
} \\ ithin thirty days from the date of serv ice of any order 
of asses~ment or imposition of penalty passeJ under 
the provisions of this Act or any roles made thereunder 
~~~ · .. 
to any: authority not being the Commissioner. spe~ifi­
cally empowered by the Government, by not1ficat1on, 
lo hear such appeals and the decision of the authority 
so empowered in any such appeal shall l.Je final. 
.. . 
R :visi1>0. 17. (1) The Commissioner may, out of his own 
motion, call for and examine the records of any pro­
ceedings which have been taken under this Act by 
any officer subordinate to him and may, subject to the 
provisions of this Act, and after such enquiry as may 
be deemed necessary, revise order passed in such 
proceedings : 
Provided that no order prejudicial to a person 
shall be passed under this sub -section without 
giving him a reasonable opportunity of being 
heard. 
(2) The Commissioner may also on a peti­
tion filed within ninety days of the service of 
the order passed under Section 16 and after 
giving the petitioner an opportunity of being 
heard, pass such order as he thinks fit. 
Computa!ion 18. In computing the period of limitation pres­
of !~e ?eri.od ·cribed for an appeal or a revision the day on of 11m1tauon • .which the order - complained of was made and 
the time requisite for obtaining a copy of such 
order shall be excluded. 
~ Notice of 19. When any tax or penalty or other dues is 
den.and. or are payable in consequence of this Act, the 
Commissioner shall serve upon the person liable 
to pay such tax or penalty or other dues a notice 
of demand in the prescribed form mentioning 
the sum so payable. 
Tax when 20. (1) Tax payable under this Act shall be 
payable. paid in the manner hereinafter provided. 
(2) Before any producer or dealer furnishes 
the returns required by sub-section (1) of Sec­
tion 7, he shall, in the prescribed manner, pay 
into a Government Treasury the full amount of 
tax due from him under this Act on the basis of 
such returns, and shall furnish along with the 
returns a receipt from such treasury in token of 
payment of such tax. 
(3) Where a revised return is submitted by 
a producer or dealer under sub-section (4) of 
Section 7, and if the revised return shows a• great­
lf amount of tax to be due than was payable 
11 
ofl. the basis of the original return, the producet 
or dealer shall pay the excess amount of tax in 
the manner provided in sub-section (2) and shall 
furnish along with the revised return a receipt 
in token of payment of such excess tax. 
(4) The amount of tax due under the provi­
sious of this Act-
(a) in excess of payments already made 
under sub-sections (2) and (3) , or 
(b) where no payment has been made, 
shall be paid by the prod~cer or dea­
ler by such date as ma·y be mentioned 
in the notice of demand and, where 
no such date is mentioned, it shall be 
paid within thirty days from the date 
of service of the notice. 
Other <lms 21. Any dues, other than the amount of tax, 
w~bl~ . pay- pa.yable under this Act shall be paid by the 
producer or dealer concerned by such date as 
1 may be mentioned in the notice of demand, and 
where no such date is mentioned, it shall be paid 
within thirty days from the date of the service 
of the notice. 
Mode ofrc- 22. (1) If the demand in respect of any dues under 
cov,rr. this Act is not paid on or before the d3.te
1 
specified 
as aforesaid the producer or dealer shall be deemed 
!O be in default : 
Provided that he shall not be deemed, for so long 
as any · appeal or revision remains · pending, to be in 
default in respect of the portion of the dues in dis­
pute. 
ir· ' 
(2) Where a produc er or dealer is in default, the 
Commissioner may in his discretion direct that in 
addition to the amount due, a sum not exceeding that 
amount shall be recovered from the defaulter by way 
of penalty . 
(3) Where a producer or dealer is in default, tbe 
Commissioner may order that the amount due inclu­
ding penalty, if any , shall be recoverable as an arrear 
of land revenue and may proceed to realise the amount 
due as such. 
23. The Commissioner shall, in the prescribed man­
ner ref~nd :o a producer or a dealer any sum paid 
or reahsed m excess of 1he swn due from him under 
Ptoa ecutic.n 
for failure 
I{) fur.1isb 
returns, e1c. 
78 
this Act el.ther by cash payment or, at the option of 
the prod ucer or dea ler, by set off aga inst_ the sum 
due from him in respect of any other pcnod. Any 
pena lty remitted by the Commissioner shall be rn 
lu nded or aJjus ted in the like manner. ,· 
24. Who ever-
(1) knowingly submits false returns, or 
(2) know ingly produces incorrect accounts, 
registers or documents, or knowingly fur­
ni ~h es incorrect information, or 
(3) cont ravenes the provision of sub-section (I) 
of Section 8 ; 
shall, o n conviction before a magistrate, be puni:,h­
a ble in respect of each .s uch offence with a fa:e v:hi..:11 
may extend to one thousand rup ees and in default i:n­
pri.sonment not exceeding three months. 
\ 
Co.itnizance 25. No court shall take cognizance of any offence 
of offence. under ihis Act, or under the rules made thereu1ider 
exce pt with the · previous sa11ctio11 of the Commis :sioner. 
Compoa ltio-a 26.(1) The Commissi oner, may, either before or of offiences. f · · · f · I <l" d h · a t er rnstitut10n o cr111i.na procee rngs un er t J., 
Act, accep t from the person charged with an ofiencc 
under this Act or the rules made thereunder, by way 
of compos a ion of tile offence, a sum not ex' eeding one tho usand rupees . 
(2) On paymen t of such sum as may be determin­
ed by the Commissioner under &ub-sc.:tio_n (l ), no fur­
ther crimin al proceedings .>hall be taken agaius t t be 
pers on concerned in 1espcct of the same olh:Hct!. 
Mailltenanco 27. (l) Every producer or dealer on whom a notice 
i.i.u prescr- has b een served to furnish return under sub -section (2) 
;::.~~~ ts~f of Section 7, shall maintain such documents and keep 
a true acco unt of taxable tea or jute, as the case may 
be, ca rried in such form and in such details as may be prescribed. 
(2) Accounts referred to in sub--section (I) toge­
ther with all vouchers relating to stocks, deliveries and 
quantity of taxable tea and jute carried shall be pre­
served for at least three years. , 
Power to Or• 28. (l) Subject to such conditions and restrictions 
~er pr~duc- as may be presc ribed, any officer, appointed under 
!~~ts. Section 6 may, for the purpo se of this Act, rcouire 
any prod ucer or dealer or baler lo prod uce before 
/ 
Bar to Eu;ts 
in civil 
court s and 
ind em nity. 
Power to 
take evi­
d~nce. 
79 
him any acco unts or documents. and to fur11ish any 
information, relating to stocks, deliveries and quantity 
cf taxa ble tea and jute carried. 
(2) If any officer appointed under Section 6 has 
rea son to suspect that any producer or dealer, is at­
tempting to evade assess ment of any tax under this 
Act, he may, for rea sons to be recorded in writing 
seiz e in t he m:mner prescrib ed such a..:counts , regis­
ters or doc uments of the produ cer · or dealer as may 
be nec cs~;2 ry and shall grant a receip t fo r the same, 
and sha ll reta in tbe sam e onl y for so long as may be 
necess ary for the pmpose ot th is /\ct. 
29. No suit shall be brou ght in any civ il cuurt to 
set aside or modify any assessment made or orders 
pas sed under the provi sions o f this Act, and no prosc-
1..ution, suit or other rroc<'eding .shall lie against any 
0lti c::r for a nyt hing in good fai th done or intended 
to be done und er thi s A<:t or the rules made there­
und er. 
30. Any oflJccr ap po inted under Sec: ion 6 shall have, 
for the purpos e of this Act, the same powers as are 
vested in :i court under the Code of Civi l Procedure, 
1908 when tryin g a suit, in respect of the following 
matters: -
(1) enforcing th e attendance of an y person and 
examining him on oa th or affirmati on ; 
(2) compelling the production of documents ; 
(3) issuing commissions fo r the exami nation of 
witnes ses ; and any such proceeding before 
the officer shal l be deemed to be a "judi­
cial proceeding" wit hin the meaning of Sec­
tions 1 ~ and 228 and for the purposes of 
Sect ion 196 of the Ind ia n Penal Code, 1860 . 
I 
Act V 
1908. 
Act )';lV 
of IE60. 
tHr-fatio n 31. T he Commissioner may delegate. by notification, 
" powers. any of bis powers. ex cept powers under Section 26, 
tc' ~ny person appointed under Section 6 to assist 
~in1 A 
row er tn °'j 32. (I) The Government may, subjeq to the con~ 
make rules . dition of previous publication, make rules for carrying 
out the pro visio ns of this Ac~. 
(2) Without prejudice to the genera lity of the fore­
going power, such rules may, in particular prescribe-
, (a) all matters expressly required or allowed 
by this Act to be prescrib~d ; 
' ,.. 
80 
'(b) the classes duties and jurisdictions of the 
officers appointed for purpo ses of this Act ; 
(c) the procedure to be followed and the for~ 
· to be adopted in proceedings under this 
Act; 
(d) the fees, if any, for petitions , certificates and 
other matters ; 
(e) the nature of accounts to be maintained 
by a producer or dealer and the documents, 
if any, to acco.mpany the goods carried ; 
(f) in making any rule the Government may -
direct that a breach thereof shall be punish­
able with fine not exceeding five hundred 
rupees, and when the offence is a continu­
ing on e. with a d aily fine not e x~eeding 
twent y-five ru pees during the contmuance 
of the offence; and 
(g) for any oth er matter necessary for giving 
effect to the purposes of this Act. 
· (3) All rules unde r this Section shall be laid for 
not less than fourt een da ys b efore the Legislative 
Assembly as soon as possible a fter they are made. and 
1>hall be s ubjec t to s uch mooifications as th-e Assembly 
may make during the s ession in which they are so laid 
or the session imm ediately following . . 
Rcµeal. 33. The Assa m Ta xation (on goods carried by rci::ids 
.~ or inland water- ways) Act. 1954, i s hereby repealed. 
. . . . Assam 
Validation 34. (_I) Any ru~ e s made , any h a b1ht~ mcurred. any xr_n 
of acts done . tax levied or realised, an y returns furm shed. any pro- 19.J4. 
ceedings commenced, any notification published. any 
action taken or anything what soever done under the 
provisions of the Act repealed, shall be deemed to 
have been made, incurred, levied realised. furnished. 
commenced, published, taken or done under the cor­
responding provisions of this Act. 
(2) Notwithstanding anything contained in any 
judgement. decree or order of any court. a]] taxes im­
posed or realised or purpo rting to have been imposed 
or realised under the Act repealed shall for all purposes 
be dee1!1ed to be, and to ha ve been, validly imposed 
or realised and accordingly-
(a) no suit or other proceeding shall be main· 
tained or continued in any court against 
the Government or any person or authority 
whatsoever for the refund of any taxes so 
paid; and 
(b; n~ col!rt shall enforce any decree or order 
drrectmg the refund! of any taxes so paid. 
Ac t 
of 
81 
THE.SCH EDuLE 
- 1"""! 
I -
(Se~_1 S Pctin4 ~ ) 
Manner of carri age Period Rate 
Manufactured tea in chests From 1st June 1954 to 30th 
June 1955. One pice per 
pound. 
Do 
Do 
From 1st July 1955 to 30th 
St>ptember 1957, 
••• From I st October 1957 t o 
31st March 1953. 
One anna pe r 
pound , 
7 Na ye paise 
per pou nd. 
Manufactured tea in con• From Ist April 1958 to 31st 
tainers. March 1960. 7 Naye paise 
Do ... From 1st April 1960 and 
onwards. 
per po und. 
15 Naye paise ..; 
pa Kilogram . 
Jute in Bales From ]st June , 951to3 Jth 
September 1957. 
Eight a nna s per J 
maund. 
Do From ,1st O ctober 1957 to 50 Naye pai se 
31st March 1960. per maund. 
Do , ••• From 1st April 1960 and l ·4 Naya pais e 
onwards. per Kilogram, 
ASSAM ACT No.XI OF 1961 
THE ASSAM OPIUM P_ROHIBITION (AMENDMENT) ACT, 
J 961 
Received the .assent of the Governor on the 29th April 1961 
[Published in the Assam Gazette, Extraordinary, dated the 3rd May 1961} 
An 
Act 
further to amend the Assam Opium Prohivition Act, 1947 . 
Preamble. 
Short title , 
extent and 
commence• 
ment, 
. WHEREAS it is expedient to amend further Assam Ac t 
th e Assam Opium Prohibition Act, 1947, herein- ~~4Ii I of 
aft er called the Principal Act, in the manner ' 
her einafter appearing ; 
It is hereby enacted in the Twelfth Year of 
the Republic of InC'.ia as follows :-
1. (1) This Act may be called the Assam Opium 
Prohibition (Amendment) Act, 1961. 

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