Assam act 007 of 1976 : The Assam Motor Vehicles Taxation (Amendment) Act, 1976

Department
  • Finance (Taxation) Department

ANge qu—-12 Registered Now—A<12 The Assam Gazette eI EXTRAORDINARY olfe FF W शावा प्यकाशिऊ PUBLISHED BY AUTHORITY जय नह 44, शिकशूव, qeifsata, 8 afew, 1976, 19 v's, 1898 w3 No, 44, Dispur, Thursday, 8th April, 1976, 19th Chaitra, 1898 (S. E.) GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LAW DEPARTMENT e — NOTIFICATION The 8th April 1976 LJL.64/76/5.—The following Act of the Assam Legislative Assem- bly which received the assent of the Governor is hergby publisbed for general infermation. - R,

252 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 8, 1976 ASSAM ACT VII OF 1976 ( Received the assent of the Governor on the 4th April 1976 ) THE ASSAM MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 1976 An Act further to amend the Assam Motor Vehicles Taxation Act, 1936, Preamble. Whereas it is expedient further to amend the Assam Motor Vehicles Taxation Act, 1936 Assam Act hereinafter called the principal Act, in the man- 1X of 1936. ner hereinafter appearing : It is hereby enacteg in the Twenty seventh Year of the Republic of India as follows:— Short title, 1 (1) This Act may be called the Assam Motor Xtent d : T : t t ST o Vehicles Taxation (Amendment) Act, 1976. ment. (2) It shall have the like extent as the prin- cipal Act. (3) It shall come into foree on such date as the State Government may, by notification in the Official Gazette, appoint. Substitution 2, For Section 8 of the principal Act, the fol- 0f°f ASsseacmt“"Anth lowing shall be substituted, namely :— IX of 1936. * 8. Where any person who has paid a taxor instalment of a tax proves to the satisfac- tion of the licensing Officer that the motor vehicle, in respect of which such tax or instalment of tax has been paid, has not been used for a continuous period of not less than thirty days since the tax or ins- talment of tax was last paid, then, when the tax or instalment of taxis next pay- able, he shall not be न व pay any arrear of tax in respect of the said conti- nuous period of thirty days or where the said continuous period exceeds thirty

YHE ASSA*M GAZETTE, EXTRAORDINARY, APRIL 8, 1976 253 days, in respect of every full period of thirty days comprised within the said comtinuous period and, if the tax or instalment of tax has been paid in respect of the said continuous period of thirty days or where the said continuous period exceeds thirty days, in rtespect of any full period of thirty days comprised within the said continuous period, he shall be entitled, in respect of every such full period of thirty days, to a deduction from the amount of tax or instalment of tax, which he wonld otherwise been liable to pay, of an amount equal to one-twelfth of the anhual rate of tax pay- able in respect of the said vehicle: Provided that if the licensing officer is satis- fied that a motor vehicle is or was rendered unfit to be brought into use during the period for which the tax 'is next payable he may in the alternative make a refund of the amount to which the owner is entitled as rebate as aforesald.” MD. SAADULLAH, Joint Secretary to the Government of Assam, Law Department. ' Gaubati.—Printed and published by the Supdt., i/c., Printing Press, Directorate of Ptg. & .Sty., Govt. of Assam (Ex-Gazette), No. 87—1,580+350—9-4-1976.

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