The Assam Sales Tax (Amendment) Act, 1966
Preamble
The 25th April 1966 e No.LJL.6/66/4,-The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information. ASSAM ACT XIII OF 1966 (Received the assent of the Governor on the 19th April, 1966) THE ASSAM SALES TAX (AMENDMENT) ACT, 1966 [Published in the Assam Gazette Extraordinary, dated the 26th April, 1966] An Act further to amend the Assam Sales Tax Act, 1947. Preamble. Whereas it is expedient further to amend the Assam Assam 1947. Act Sales Tax Act, 1947 hereinafter called the principal XVII of Act, in the manner hereinafter appearing ; It is hereby enacted in the Seventeenth Year of the Republic of India as follows :- Short title, 1. (1) This Act may be called the Assam Sales Tax extent and (Amendment) Act, 1966. commence- ment. (2) It shall have the like extent as the principal Act. (3) It shall come into force at once. Amendment 2. (1) In sub-section (2) of Section 10 of the princi- of Section pal Act, for the comma appearing after the word 10 of Assam XVII of 1947. and figure "Section 9" a fullstop "(.)" shall be substi- Act tuted and the words "or dealers covered by Section 29" followed by the fullstop "(.)" shall be deleted. Insertion of" 3. After Section 24 of the principal Act, the follow- Section 24A ing shall be inserted as Section 24A, namely :- in Assam Act XVII of 1947. "Assessment 24A. (1) Notwithstanding anything contained in of dealers this Act, if it appears to the Commissioner during any likely to current return period that any dealer is likely, to transfer assets to change, sell, transfer, dispose of or otherwise part with avoid tax. any of his assets with a view to avoiding payment of any liability under the provisions of this Act, the net turnover of such dealer for the period from the expiry of the previous return period to the date when the Commissioner commences proceedings under this Section shall be chargeable to tax in that period. (2) For the purpose of making an assessment under sub-section (1), the Commissioner may serve a notice upon such dealer requiring him to furnish with" in such period as may be specified in the notice, a return in the manner and form in which a return under Section 16 is furnished," Section Surgeicipal Act, Code Amendment of Section and figure "(1)" and sub-section (2) shall be deleted. 34A of Assam Act XVII of 1947. Amendment 5. In Section 38 of the principal Act, after clause of Section 38 of Assam (10) the following shall be inserted as clause (10A), Act XVII namely :- ot 1947. "(10A) Prevents or obstructs any Officer-in-Charge of a check post or barrier from making any entry or inspection of goods or in intercepting, detaining or searching any vehicle or boat carrying goods ; or" Insertion of 6. After Section 44A of the principal Act, the follow- new Section ing shall be inserted as Section 44B, namely :- 44B in the Assam Act XVII of 1947. "Erection of 44B. (1) The State Government may, by notifica- check post, tion, 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 goods shall, at any check post or barrier, set up and erected in accor- dance with sub-section (1) and before crossing such check post or barrier, file before the Officer-in-Charge of the check post or barrier, if so directed by him, a correct and complete declaration of the goods 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 himslfe that the provisions of sub-section (2) are not being con- travened, and subject to such restriction as may be prescribed, intercept, detain and search any vehicle or boat which may be suspected of being used for contravening such provisions." Substitution 7. For the words "Naya Paisa" and "Naye Paise" of the words wherever they occur in the principal Act, the words
The Act
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The 25th April 1966 e No.LJL.6/66/4,-The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information. ASSAM ACT XIII OF 1966 (Received the assent of the Governor on the 19th April, 1966) THE ASSAM SALES TAX (AMENDMENT) ACT, 1966 [Published in the Assam Gazette Extraordinary, dated the 26th April, 1966] An Act further to amend the Assam Sales Tax Act, 1947. Preamble. Whereas it is expedient further to amend the Assam Assam 1947. Act Sales Tax Act, 1947 hereinafter called the principal XVII of Act, in the manner hereinafter appearing ; It is hereby enacted in the Seventeenth Year of the Republic of India as follows :- Short title, 1. (1) This Act may be called the Assam Sales Tax extent and (Amendment) Act, 1966. commencement.
(2) It shall have the like extent as the principal Act. (3) It shall come into force at once. Amendment 2. (1) In sub-section (2) of Section 10 of the princi- of Section pal Act, for the comma appearing after the word 10 of Assam XVII of 1947. and figure "Section 9" a fullstop "(.)" shall be substi- Act tuted and the words "or dealers covered by Section 29" followed by the fullstop "(.)" shall be deleted. Insertion of" 3. After Section 24 of the principal Act, the follow- Section 24A ing shall be inserted as Section 24A, namely :- in Assam Act XVII of 1947. "Assessment 24A. (1) Notwithstanding anything contained in of dealers this Act, if it appears to the Commissioner during any likely to current return period that any dealer is likely, to transfer assets to change, sell, transfer, dispose of or otherwise part with avoid tax.
any of his assets with a view to avoiding payment of any liability under the provisions of this Act, the net turnover of such dealer for the period from the expiry of the previous return period to the date when the Commissioner commences proceedings under this Section shall be chargeable to tax in that period. (2) For the purpose of making an assessment under sub-section (1), the Commissioner may serve a notice upon such dealer requiring him to furnish with" in such period as may be specified in the notice, a return in the manner and form in which a return under Section 16 is furnished," Section Surgeicipal Act, Code Amendment of Section and figure "(1)" and sub-section (2) shall be deleted. 34A of Assam Act XVII of 1947. Amendment 5. In Section 38 of the principal Act, after clause of Section 38 of Assam (10) the following shall be inserted as clause (10A), Act XVII namely :- ot 1947.
"(10A) Prevents or obstructs any Officer-in-Charge of a check post or barrier from making any entry or inspection of goods or in intercepting, detaining or searching any vehicle or boat carrying goods ; or" Insertion of 6. After Section 44A of the principal Act, the follow- new Section ing shall be inserted as Section 44B, namely :- 44B in the Assam Act XVII of 1947. "Erection of 44B. (1) The State Government may, by notifica- check post, tion, 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 goods shall, at any check post or barrier, set up and erected in accordance with sub-section (1) and before crossing such check post or barrier, file before the Officer-in-Charge of the check post or barrier, if so directed by him, a correct and complete declaration of the goods 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 himslfe that the provisions of sub-section (2) are not being contravened, and subject to such restriction as may be prescribed, intercept, detain and search any vehicle or boat which may be suspected of being used for contravening such provisions." Substitution 7. For the words "Naya Paisa" and "Naye Paise" of the words wherever they occur in the principal Act, the words Naya paisa. "paisa" and "paise" respectively, shall be substituted. Sub-section 8. The provision of sub-section (1) of Section 31 (1) of Sec- of the principal Act shall be deemed and always to tion 31 of have been deemed to have formed part of the prin- the principal Act to have retros- cipal Act, as if the principal Act had been enacted as so amended with effect fromn 24th December, pective 1947.
effect. U. TAHBILDAR, Deputy Secretary to the Govt. of Assam, Law Department. IndiaaCode
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