Ay बाजशंण, . जगाबावग, 9. (मं, 5०१२ 020. THE ASSAM GAZETTE, EXTRAORDINARY, MAY 1, 1972 535 ASSAM ACT XVI OF 1972 (Received the assent of the Governor on ‘he 28th Apri'l, 1972 ¢ / THE ASSAM MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 1972, । [Publizhed in the Assan Gazeite, Extraorvdinary, dated the 1st May, 1972] An Act further to amend the Assam Motor Vehicles Taxation Act, 1936 Preamble Whereas it is expedient further to amend t.he Assam Assam Act Motor Vehicles Taxation Act, 1936, hcreinafter called X of 1936. the principal Act, in the manner hereinafter appearing; It is hereby enacted in the Twenty-third year of the Republic of India as follows :— < A, o exsthcon’tt a“qfldc' I. (1) This Act *may दि called the Assam Motor commence.. Vehicles Taxation (Amendment) Act,. 1972, nent, (2) It shall have the like extent as the principal Act. ; (3) It shall come into force at orce. Insesrtim_l of 2. After Section 4 of the principal Act, the following न shall be inserted as Section 4A, namely— Act IX of 1936, ‘““Surcharge 4A. (1) There shall be ‘charged, levied and paid to \o,cnhichotor the State Government besides the tax payable under : Section 4, a surcharge, hereinafter referred to as Motor Vehicle Surcharge, on all Motor Vehicles described in Articles I, 13 and III of Part A of the first Schedule to this Act. (2) The rate of Motor Vehicle Surcharge on any Motor Vehicle shall be ten per cent of the tax payable for such a Motor Vehicle under Section 4 : Provided that the amount of Motor Vehicles surcharge payable under sub-section (1) shall be rounded off to the nearest rupee.
&Y AT बॉल, जमवावने, > @, 543 536 THE ASSAM GAZETTE, EXTRAORDINARY,_’*MAY 1, 1972 (3) The Motor Vehicle Surcharge shall be payable as if it were a tax under Section 4 and the provisions of this Act including the rules thercunder shall accordingly apply ; and the officers appointed under clause (d) of Section 2 shall, within their respective jurisdiction enforce and collect payment ‘of Motor Vehicle Surcharge: Provided that the State Government may, for facilitating implementation, by notificaticn in the official Gazette, direct that in any case or class of cases the provisions of this Act including the fules there- under shall apply subject to such modifications not inconsistent with the provisions of this section and as may be specified in such notification. (4) Notwithstanding anything contained in sub- section (3), the State Government may, subject to the condition of previous publication, make rules generally for carrying into effect the purposes of sub-sections (1) and (2) and in particular for ensuring the proper main- tenance and rendering of accounts of the Motor Vehi- cle Surcharge”, Repealand 3. (1) The Assam Motor Vehicles Taxation (Amend- Saving. ment) Ordinance, 1971 is hereby repealed; (2) Notwithstanding such repeal anything done or-any action 1aken under the Ordinance as repealed shal]l be deemed to have been done or taken under this Act as if this Act had commenced on the thirty-first day of December, 1971 (da‘e of promulgation of the Ordinance) B. SARMA, Secy. to the Govt. of Law Department. Assam Cr dinance XVI of 1971 - Assam, SHILLONG: Printed and published by the Supdt., Assam Govt. Press (Ex-Gazette) No.155-—1,3,76+8()-l-5,72. अत रपट