The ASSAM SALES TAX (AMENDMENT) ACT, 1954

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ASSAM ACT XII OF 1954, 
THE ASSAM SALES TAX (A MENDMENT 
( Received the assent of the Governor on the 5th 
( Passed by the Assembly ) 
[Published in the Assam Gazette, Extrao rdinar y, dated the 7th April 19 54) 
An 
Act 
further to amend the Assam Sales Tax Act, 1947 
Preamble.- WHEREAs it is expedient further to amend the Assam Sales Tax 
Act, 1947 (Act XVII of 19<1.7), hereinafter called the principal Act in the manner 
hereinafter appearing ; 
It is hereby enacted as follows:-
1. Short title, extent and commencemeut. -- (1) This Act may be called 
the Assam Sales Tax (Amendment) Act, 1954. 
(ii) It shall have the like extent as the principal Act. 
(iii) It shall come into force at once. 
2. Deletion of sub-section (15) of Section 2. -Sub-section (15) of Section 
2 of the principal Act shall be deleted. 
3. Substitution of Section 3.-For Section 3 of the principal Act, the fol­
,Jowing shall be substituted, namely:-
"3. (1) Subject to the provisions of this Act and with effect from the com­
mencement of the Assam Sales Tax (Amendment) Act, 1954, every dealer 
whose gross turnov er from sales which have taken place either wholly in Assam 
or both in and outside Assam during the tw elve months immediately preceding 
the date of such comm encement exceeded Rs.l2,000 (hereinafter referr ed to as 
"the taxable quantum") shall be liable to pay tax under this Act on sales which 
have tak en place or deemed to have taken place in Assam on and from the date 
.of such commencement: 
Provided that the tax shall not be payable on sales involved in the execution 
of a contract which is shown to the satisfaction of the Commissioner to have 
been entered into on or before the lst day of February, 1948. 
(2) Nothing in sub-section (1) shall, except in cases covered by the first 
~ proviso to sub-section (12) of section 2 of thi s Act be deemed to render any 
dealer liable to tax on the sale of goods where such sale takes place-
(i) outside the State of Assam ; 
(ii) in the course of th e import of the goods into, or export of the goods 
out of, the territory of India ; or 
(iii) in the course of inter-State trade or commerce · except in so far as 
. Parliament may by law otherwi se provide. 
(3) Every dealer to whom sub-section (I) d9es not apply shall be liable to 
pay tax under this Act with effect from the first of April of the year during which 
his gross turnover from sales which have taken place either wholly in Assam or 
·.both· in and outside Assam first amounts to or exceeds the "taxable quantum": 
· Provided that such dealer shall not be liable to pay the tax under this Act 
during such year in respect of his gross turnover upto the 'taxable quanttlm' 
specified in sub-section ( l). 
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(4) Every dealer who has become liable to pay tax under this Act 
continue to be so liable until the expiry of "three consecutive years, during 
of which his gross turnover from salts which have taken place either wholly, 
Assam or both in and outside ·Assam has failed to amount to or exceed the 
able quantum' and on the expiry ofthis period, hi~ liability to pay tax under 
Act shall cease. 
(5) Every dealer whose liability lO pay tax under this Act has ceased u 
the provisions of sub-section (4) shall again be liable to pay tax with effect 
the first of April of the year during which his gross turnover from sales 
have taken place either wholly in Assam or both in and outside Assam 
amounts to or exceeds the "taxable quantum". 
(6) Where a dealer liable to pay tax under this Act starts a new bus 
partnership firm or concern, whether by changing the 
style or name of the previous business, partnership firm or concern 
notwithstanding anything contained in the proviso to sub-section (3) 
section, be liable to pay tax on sales which have taken place or deemed to 
taken place in Assam from the date of the commencement of the said bu 
partnership firm or concern as the case may be. 
4. Amendment of sub-section (l) of Section 10.-At the end of 
section (1) of Section 10 the semi-colo~ shall be _substituted by a full stop and 
following sentence shall be added, namely : - . 
"The Commissioner shall register a dealer who fails to apply for reg 
tion within a specified time." 
5. Amendment of clause (4) of Section 15.-For clause (4) of Section 
of the Principal Act the following shall be substituted, namely :-
"('1.) In respect of articles specified below the per centum as shown "'<>'""''"': 
each item of the balance remaining after making the deductions ad 
under clauses (l), {2) and (3). 
l. Luxury goods as specified in Schedule L.. Five and 
2. Cigarettes, cigars, and smoking tobacco ... 
in sealed containers. 
3. Other goods 
6. Substitution of Section 31.- ·For Section 31 of the Principal 
following shall be substituted, namely:-
"31. (1) The Commissioner may out of his own motion, call for an~ ... ~ ..... ,,...,. 
the records of any proceedings which have been taken under this Act by 
person -appointed . under sec'tion 8 to assist him and revise, subject to the 
sions of this Act and after such enquiry as may be deemed necessary , any ord 
passed in such proceedings ; 
Provided that no orde/ prejudicial to a dealer shall be passed under this 
sub-section without giving him a reasonable opportunity of being heard. 
(2) The Commissioner may also on petition filed within ninety days of 
service of the order passed under Section 30 of this Act and after giving 
petitioner an opportunity to be heard, revise such order and rnake such order 
he thinks fit. ' 
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(3) Any order passed by the Commissioner under sub-sections (1) and \ 2} 
subject to the provisions of Section 32, be final. , 
7. Amendment of Section 32.-InSection 32 of the Principal Act_: 
ta) for sub-section (2) the following shall be substituted, namely:-
"Within sixty days from the date of service of any order under sub-section 
of Section 30 or sub-section (1) or (2) of Section 31, the dealer may, by 
in writing, require the Board to refer to the High Court any question of 
arising out of such order or the Board may make such reference out of its 
motion. Where the petition is made by a dealer, it shall be accompanied 
a fee of one hundred rupees". (b) The words "or . the Commissioner, as the case may be", occurring in 
( 3) and ( 4 l shall be deleted. 
8. Amendment of clause (c) of sub-section (3) of Section 42.-In 
(c) of sub-section (3) of section 42 of the Principal Act the words ''the . 
' shall be substituted by the words "this or any other State Government." 
9. Amendment to Schedule JI.-In Schedule II to the Principal Act the 
ing shall be inserted after serial N o.l as serial lA :-
"IA Cigarettes, Cigars, and 
smoking tobacco in sealed 
containers. 
ASSAM ACT XIII OF 1954 
One anna and six pies 
in the rupee". 
THE ASSAM TAXATION (ON GOODS CARRIED BY ROAD 
OR INLAND WATER-WAYS) ACT, 1954 
(Passed by the Assembly) 
(Received t:4e assent of the Governor on the 9th Apri11954) 
(Published in the Assam Gazette, dated the 14th April 1954) 
An 
Act 
to provide for the levy of a tax on certain goods carried by road or inland water-ways in the 
State of Assam 
Preamble.- WHEREAS it is expedient to impose a tax on certain goods carried 
by road or inland water-ways ; · 
It is hereby enacted as follows: -
1. Short title, extent and commencement.-(1) This Act may be called 
the Assam Taxation (on goods carried by roads or inland water-ways) Act, 1954. 
(2) It extends to the whole of Assam . " . 
~3) Jt shall come into force on such date as the State Goyernment may, by 
notification in the official Gazette, appoint. 2. Definitions.-In this Act, unless there is anything repugnant in th~ 
oubject or context- • · (l) "Baler" means a per son who owns or possesses a pressing machine for 
the compression of jute into bales. · · (2) "Boat" means a vessel or watercraft propelled or pulled or towed by 
and or steam or mechanical power ur any other device ~ 

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