The Assam Sales Tax (Amendment) Act, 1971
Preamble
ASSAM ACT VII OF 1972 THE ASSAM SALES TAX (AMENDMENT) ACT, 1971 [Received the assent of the President on the 27th January 1972] [Published in the Assam Gazette, Extraordinary, dated the 27th January 1972] An Act further to amend the Assam Sales Tax Act, 1947 Preamble. Whereas it is expedient further to amend the Assam Assam Act Sales Tax Act, 1947, hereinafter called the principal 1947. XVII of Act, in the manner hereinafter appearing ; It is hereby enacted in the Twenty-second Year of the Republic of India as follows :- Short title, 1. (1) This Act may be called the Assam Sales extent and Tax (Amendment) Act, 1971. commence- ment. (2) It shall have the like extent as the princi- pal Act. (3) It shall come into force at once. OlowinaCode Insertion of 2. After Section 3 of the principal Act, the following new Section shall be inserted as Section 3A, namely :- 3 A in Assam Act XVII of 1947. " Surcharge on sales.
The Act
The numbering on the scan does not hold together, so the text is shown whole rather than split into sections. Splitting it wrongly would file one section's words under another's number.
ASSAM ACT VII OF 1972 THE ASSAM SALES TAX (AMENDMENT) ACT, 1971 [Received the assent of the President on the 27th January 1972] [Published in the Assam Gazette, Extraordinary, dated the 27th January 1972] An Act further to amend the Assam Sales Tax Act, 1947 Preamble. Whereas it is expedient further to amend the Assam Assam Act Sales Tax Act, 1947, hereinafter called the principal 1947. XVII of Act, in the manner hereinafter appearing ; It is hereby enacted in the Twenty-second Year of the Republic of India as follows :- Short title, 1. (1) This Act may be called the Assam Sales extent and Tax (Amendment) Act, 1971. commencement. (2) It shall have the like extent as the principal Act. (3) It shall come into force at once. OlowinaCode Insertion of 2. After Section 3 of the principal Act, the following new Section shall be inserted as Section 3A, namely :- 3 A in Assam Act XVII of 1947.
" Surcharge on sales. 3A. (1) Subject to the provisions of this Section, every dealer, liable to ray tax under Section 3, shall be liable to pay, in addition to such tax and any other dues payable under any law for the time being in force, a surcharge, hereinafter referred to as Sales Surcharge, on his Sales. (2) The rate of Sales Surcharge on any sale shall be one per centum of the amount of tax payable under this Act in respect of the said sale: Provided that this Surcharge shall not apply in respect of goods declared to be of special importance under Section 14 of the Central Sales Tax Act, 1956 if the ceiling rates as Prescribed under Sec- 74 of 1956t tion 15(A) of the aforesaid Act has been reached : Central Act. Provided further that the amount of Sales Surcharge payable by a dealer for any return period as prescribed under sub-section (1) of Section 16 shall be rounded off to the nearest rupee.
(3) The Sales Surcharge shall be p yable as if it were a tax under Scction 3, and the provisions of this Act including the rules thereunder but not including the proviso to sub-section (1) of Section 4 and sub-section (2) of Section 37A of this Act shall accordingly apply; and the authorities for the time being empowered to collect and enforce payment of the said tax under Section 3 shall, unless otherwise provided for by or under this Act, within their respective jurisdiction for the purpose of the said tax accordingly collect and enforce payment of the Sale Surcharge : Provided that the State Government may, for facilitating implementations, by notification in the Official Gazette, direct that in any case or class of cases the provisions of this Act including the rules thereunder shall apply subject to such indications not inconsistent with the provisions of this section and as may be specified in such notification.
Code (4) Notwithstanding anything contained in sub-section (3), the State Government may make rules ugenerally for securing the payment of the Sales Srcharge and carrying into effect the provisions of sub-sections (1) and (2) and in particular for ensuring the proper maintenance and rendering of accounts of the Sales Surcharge". Repea land saving . 3.(1) The Assam Sales Tax (Amendment) Ordi- Assam nance, 1971 is hereby repealed. Ordinance IX of 1971. (2) Notwithstanding such repeal, anything done or any action taken under the Assam Sales Tax (Amendment) Ordinance, 1971 shall be deemed to have been done or taken under this Act as if this Act has commenced on the fourth day of December, 1971 (the date of promulgation of the Ordinance).
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