Section 35
Section 35 of the Assam Purchase Tax Act, 1967. The Commissioner may, for the purposes of this Act- ode (1) require any firm or association of Hindu undivided or joint family to furnish 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 manager and members of the family,
The Commissioner may, for the purposes of this Act- ode (1) require any firm or association of Hindu undivided or joint family to furnish 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 manager and members of the family, as the case may be ;
(2) require any person whom he has reason to believe to be trustee, guardian, manager or agent to furnish him with a statement of the names of the persons with their addresses for, or of whom, he is a trustee, guardian, manager or agent ; or (3) require any person whom he has reason to believe to have despatched taxable goods to any place outside the State to furnish him with a statement of the names of person with their addresses to whom he has despatched the taxable goods with quantity thereof. Power to 36. The Commissioner shall, for the purposes Act V of take evi- of this Act, have the same powers as are vested 1908. eath, etc. dence on in a Court under the Code of Civil Procedure, 1908, when trying a suit, in respect of the following matters :- (1) enforcing the attendance of any person and examining him on oath or affirmation :
(2) compelling the production of documents ;
(3) issuing commissions for the examination of witnesses ; and any such proceeding before the Commissioner shall be deemed 'to be a "judicial proceeding" Act XLV within the meaning of sections 193 and 228 and forof 1850. the purposes of se tion 195 of the Indian Penal Code, 1860. Erection of 37.
(1) The State Government may,by notification, set up and erect, in such manner as may be prescribed, check posts and barriers at any place in the State with a view to prevent the evasion of tax payable under this Act.
(2) Every person transporting taxable goods shall, at any check post or barrier set up and erected in accordance with sub-section (1), if so required, shall, make a correct and complete declaration of the taxable goods so transported in such form and in such manner as may be prescribed.
(3) The Officer in-charge of the check post or barrier may, for the purpose of satisfying himself that the provisions of sub-section (2) are not contravened, and subject to such restrictions as may be prescribed, intercept, detain and search any vehicle or boat or ship or any other conveyance which may be suspected of being used for contravening such provisions. Code in Civil Courts and indemrit,. Bar o1 suits 38. No suit shall be brought in any Civil Court to set aside or modify any assessment made or order passed under the provisions of this Act, and no prosecution, suit or other proceeding shall lie against any officer of the Government for anything in good laith done or intended to be done under this Act or the rules made thereunder. Delegation 39. The Commissioner may, subject to such con- of Com» ditions and restrictions as may be prescribed, missioner's power. delegate, by notification in the official Gazette, any of his powers under this Act to any person appointed under section 4 to assist him, Appeal.
Section 35, The Assam Purchase Tax Act, 1967 (Act 19 of 1967).
Cross-references
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Questions about Section 35
How do I find court cases under Section 35 of the Assam Purchase Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Assam Purchase Tax Act 35, section 35 Assam Purchase Tax Act, section 35 of the Assam Purchase Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 35 of the Assam Purchase Tax Act, and has it changed?
Its own text turns on section 4, so none of them can safely be read on its own.
When was the Assam Purchase Tax Act enacted?
Assam Purchase Tax Act was enacted in 1967 as Act 19 of 1967. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/20d5f4ea-a8a5-452c-92c2-e56d6b09956c.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/a0232b8e-12f6-4f57-a8f5-6e30b2f3cd6f/content). This page is not a substitute for legal advice.