The Assam Taxation (on luxuries) (Amendment) Act, 2000

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Registered No.768/97 
THE ASSAM GAZETTE 
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EXTRAORDINARY 
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PUBLISHED BY AUTHORITY 
~ 199 Nxr9.f.~ , "!. ~ 29 csr~ 2000, 7 ~. 1922 ("Xf<P) 
No. 199 Dispur, Friday, 29th September, 2000, 7th Aswina, 1922(S.E.) 
GOVERNMENT OF ASSAM 
ORDERS BY THE GOVERNOR 
LEGISLATIVE DEPARTMENT: LEGISLATIVE BRANCH 
NOTIFICATION 
The 22nd September, 2000 
No.LGL.25/97 /69.-- The following Act of the Assam Legislative 
Assembly which received the assent of the Governor is hereby published 
for general information. 
742 THE ASSAM GAZETIB, EXTRAORDINARY, SEPTEMBER 29, 2000 
ASSAM ACT NO. XI OF 2000 
(Received the assent of the Governor on 20th September, 2000) 
Preamble 
Short title, 
extent and 
commencement 
THE ASSAM T AXA TI ON (ON LUXURIES) 
(AMENDMENT) ACT, 2000. 
AN 
ACT 
to amend the Assam Taxation (On Luxuries) Act, 1997. 
Whereas it is expedient to amend the Assam 
Taxation (On Luxuries) Act, 1997, hereinafter 
referred to as the principal Act, in the manner 
hereafter appearing ; 
Assam 
Act Viii 
or 1997 
It is hereby enacted in the Fifty-first Year of the Republic 
of India as follows :--
1. (1) This Act may be called the Assam Taxation (On 
Luxuries) (Amendment) Act, 2000. 
(2) It shall have the like extent as the principal Act. 
(3) It shall be deemed to have come into force on the 
twentieth day of May, 2000. 
Amendment or 2. In the principal Act, in section 2,-­
sectlon 2 
(1) for clause (i), the following shall be substituted, 
namely:--
"(i)" stock of luxuries" means the quantity of the 
luxuries received by a stockist ; 
Explanation :- A stockist who is a manufacturer 
shall be deemed to have received the stock of 
luxuries manufactured by him upon manufacture of 
such luxuries" ; 
(2) in clause (j), the words "for stocking, vending, 
supply or distributing such luxuries in Assam" shall 
be omitted; 
r · 
THE' ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 29, 2000, 743 
Substitution 
of section 5 
Repeal and 
saving 
(3) in clause (m), --
(i) in sub-clause (i), in the end, after the word 
"stock" and before the punctuation mark (;) semi 
colon, the following shall be inserted, namely :--
"and the amount of excise duty and of transport and 
insurance charges, if any, paid or payable by 
him."; 
(ii) after sub-clause (i) so amended, the following 
Explanation shall be inserted, namely :--
"Explanation :-- If manufacturer is entrusted with 
the processing of raw materials or of semi-finished 
goods supplied to him by another person, so as to 
complete the manufacture of the luxuries, the latter 
shall give a declaration to the former as to the value 
of stock of luxuries and also as to the value of raw 
materials, expenses on manufacturing or 
processing, excise duty and the price at which such 
luxuries would be sold in the course of whole-sale 
trade. However, if the value of stock of luxuries is 
not declared in this manner or if the authority 
having jurisdiction over such manufacturer is not 
satisfied with the value of stock of luxuries so 
declared, he shall determine the value of stock of 
luxuries according to the best of his judgment after 
giving him a reasonable opportunity of being heard 
and for this purpose he shall have regard, among 
other things, to the value of raw materials, 
expenses on manufacturing or processing, excise 
duty and the price at which the stockist would sell 
such luxuries in the course of whole-sale trade." 
3. In the principal Act, for section 5, the following shall be 
substituted, namely :--
"Levy 
of tax. 
5. The tax payable by a stockist under 
this Act shall be levied on his 
turnover of stock of luxuries during 
any period as prescribed." 
4. (1) The Assam Taxation (On Luxuries) 
(Amendment) Ordinance, 2000 is 
hereby repealed. 
Assam 
Ordinance I 
or 2000. 
744 THE ASSAM GAZETIE , EXTRAORDINARY, SEPTEMBER 29, 2000 
(2) Notwithstanding such repeal, anything done or any 
action taken under the Ordinance so repealed shall 
be deemed to have been done or taken under the 
corresponding provision s of this c.t, as if this Act 
had come into force on the ate the said Ordinance 
came into force. 
'M. K~ EKA, -"" . Secretary to the Govt. of Assam, 
Legislative Department. 
GUW AHA TI-Printed & published by the Dy. Director (P& , Directorate of Ptg. and 
Sty., Assam, Guwahati-21 (Ex-Gazette) No.397-500-60 0-29-9-2000 

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