The ASSAM SALES TAX (AMENDMENT) ACT, 1952

ASSAM ACT XII oF 1952 
THE ASSAM SALES TAX (AMENDMENT) 
ACT, 1952 
(Passed by the Assembly) 
(Received the assent of the Governor on the 8th October 1952.) 
[ Published in the J.1111m Gazette, dated 15th October 1952] 
An 
Act 
further to am7d the As.ram Sales Tax Act, 1947 
WHEREAS it is expedient further to 
Sales Tax Act, 1947, hereinafter called 
in the maimer hereinafter ,1ppearing; 
It is hereby enacted as follows :-
amend the Assam Assam 
the principal Act XVII , • ' IY47 . 
Short title, l. 0) This Act may be called the Assam Sales Tax 
extent and (Amendment) Act, 1952. 
:=.ence- (2) It shall pave the lil;e extent as the principal Act • 
. (3) It shall ·come into force at once. 
' 
SuJ,stitution 2. For . sun-section (16) of secti on 2 of the principal 
of sub-sectionAct the following shal~ be substituted namely:-(16) of sec- · ·. ·" , · tion 2 of '' ( 16) 'yeax Lm~ ans ; .the financial year". 
Assam Act _.l;' . . ·;· . 
XVII ofl947. r 
11 
15 
·Amen~rnent 3. For clause (i) (b) of sub-section (1) . of section 15 
0
1f)sccft1Aon 15 of the principal Act, the following shall be substituted, \ o ssarn 
·., 1'\ct XVII namely:-
of 1947. "(b) use in manufacture or production of any goods, 
the sale of which is taxable under this Act." 
~ubsti t U" 4. F'or section 24 of the principal Act, thb following 
;IO~'on 24°f f shall be SUbstituted, namely:- . 
A~rn Ac; "24. When the busines~ or stock of a registered 
XVII of dealer passes on to any person o'r per~ons, whether by 
1947. sale, inheritance, gift,. possession or otherwise, the liability .. 
td pay 'an)/'tax· payabl e' in respect of such . business and 
remaining unpaid at the time of such passing on shall be 
jointJy and se,verally 911 tl!e dealer or such. person or per-
- . . sonS and such person or persons shall, within 30 days of such 
passing on, apply for registration under section 9". 
• · Amendment 5. In sub-section ( l) of section 31 of the prin cipal Act, 
·ofsection 31 after the word ''the'' appearing for the second time in the 
~tA~~i1 ~f second line the words ''service of the'' shall be inserte·d. 
6. In sub-section (2) of'section 32 of the principal Act, 
of section 32 for the word . "passing" the words "date of servic~" shall be 
of A s_s a rn substituted. , Acl.XVII of . 
·'.194'1. 
lnser:tion 7. After section 44 of the principal Act, the ,following 
0' ne4w4Asec- new section shall be inserted, namely :-• tton to 
·Assam Act 
xvu · ~ ~ : 
1947: . 
"Power . to . . 44A .. The Commissioner may, for the purposes of this 
call fo.r ·m-. Act :- · 
formatJoo. (1) . f' . . .._1. d d' 'ded · reqmre any 1rm or associatiOn or c· m u un IVI 
or joint family to fur nish him with a statement of the 
names and addresses of the members of the firm or 
association or of the names and addresses 'of the mana­
ger and members of the family, as the case may _be ; 
(2) require any person whom he has reason to 'believe 
to be a trustee, guardian, manager or agent to furniah him 
with a statement of the names of the persons . with their 
addresses for or of whom he is a trustee, guardian, marlager 
or agent ; 
(3) require any person .· whom he has reason to 
believe to have obtained goods from outside t.lle State 
to furnish , him with a sta~ement of the names of persons 
with their addresses from whom he bas obtained the · 
goods and of the names and prices of goods obtained ; 
(4) require any person whom he has reason to 
believe to have despatched goqds to ~ny place outside 
the State to furnish him with a statement of the names of 
• , - persons with their addresses to whom l:e has despatched the 
goods and of the names and prices of i<lods de!ipatched." 
c 8. Section 51 of th~ princip~l j\pt ·'ollhall be deleted. 
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