Assam act 023 of 1977 : The Assam (Sales of Petroleum and Petroleum Products, including Motor Spirit and Lubricants) Taxation (Amendment) Act, 1977

972 THE ASSAM GAZETTE. EXTRAORDINERY, DEC. 15, ~77

ASSAM ACT XX OF 1977

(Received the assent of the Governor on 13th December, 1977)

THE ASSAM SALES TAX (AMENDMENT) ACT, 1977

Ait1'

Aeit

further to amend the Assam Sales Tax Act, 1947.

J>rcamblo. Whereas it is expedient further to amend Auam Ac• the Assam Sales Tax Act, 1947, herein- ~x~1 of after called the principal Act, in the· ·

Short title,

extent and

commence

llleRt.

manner hereinafter appearing;

It is hereby enacted in the Twenty-

eighth year of the · Republic of India as

follows:-

1. (1) This Act may be called th~ Assam Sales Tax (Amendment) Act, 1977.

(2) It shall have the like extent as the principal Act.

(3) It shall come into force at once. ~f~~~~t::~n; f 2.

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rn Sec(ltIA. on) 2h of fth

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pr.~nciphal

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•f Assam a ter c ause , t e o owing s a e Act xvn of inserted as clause (lB) namely·- 19-47. ' .

"(lB) "Business" includes-

(i) any trade, commeTce or manufac- ture or any adventure or concern in the nature of trade, commerce or manufac- ture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with the motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern ; and

(ii) any transaction in connection with or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern ; "

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' THE ASSAM 9AZETTE. EXTRAORDINERY, DEC. 15, 1977 973 - . . - - .. -·~- -..... Amtn~mcnt 3.' In Section 16 of the principal Act of Secuon 16. . . · , of Assam Acim sub-section (3), m the proviso, between

~~~~ of the figure "34" and the punctuation mark

"." at the end of the proviso, the following shall be inserted, namely :-

"or in the case of sales covered by a notification under sub- section (5) of Section 34 by such evidence as may be specified in the notification."

Amendment 4. In Section 32 of the principal Act ~~~~~~::in 1c~for sub-section (10), the following shali xvn of be substituted, namely:-

1947.

"(10) Section 5 of the Indian Limita- tion Act, 1963 (Central Act XXXVI of

963) ·shall apply to an application to the High Court under this Section."

Amendmen\ 5. In Section 34 of the principal Act,

•f Section 34 after sub-section (4) the following shall ef Assam Act ' xvu of be inserted as sub-section (5), namely:-

1947.

"(5) Notwithstanding anything con- tained in sub-sections (2) and (3), the State Government may provide by notification that the tax payable under this Act in respect of any sale or class of sales and subject to such conditions as may be specified in the notification need not be paid in the manner provided in sub-sec- tions (2) and (3) by the dealer making the sale but shall be deposited by the person, body or authority to whom the sale has been made in such manner as may be laid down in thP. Notification."

Amendment 6. For Section

ef Section Act the following

35A of Assam '

Act XVII of namely:-

1947.

l

35A of the principal shall be substituted,

"35A. Interest payable by dealer-

(1) If any dealer does not pay into a Government Treasury the full amount ~f

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974 THE ASSAM GAZETTE, EXTRAORDINERY, DEC. 15, 1977

- ·· -- . . - -· • i . . . -·· ~· .. tax payable by him under this Act by the due date simple interest at the rate of twelve per centum per annum from the first day of the month next following the said date shall be payable by him on the amount by which the tax paid, if any, by the due date falls short of the tax payable. No interest under this sub-sec- tion shall be payable if the amount of tax paid by the due date is not less than ninety per centum of the tax pay able.

(2) If such tax is not paid within a period of sixty days from the due. date, then in addition to interest payable under sub-section (1), the dealer shall be liable to pay simple interest at the rate of twenty-four per centum per annum from the day commencing after the said period of sixty days on the amount by which the tax paid, if any, before the expiry of the said period falls short of the amount of tax payable.

(3) If any dealer does not pay the full amount of tax payable by him under this Act in respect of any period between the 1st day of January, 1968 and the 30th September, 1977 before the. c;om- mencement of the Assam Sales Tax (Amendment) Act, 1977 he shall be liable to pay simple interest at the rate of twentv-four per centum per annum from the said date · of commencement on the amount by which the tax paid, if any, before such commencement falls short of the tax payable.

( 4) Interest under this Section shall be payable till the tax payable is paid in full:

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'"· _l'~_A.SS~M GAZETTE ... EXTRA.ORDINERY, Dl!C. 15, 1977 975 Assam ?ales Tax (Amendment) Act, 1977

he shall be liable to _pay interest at the appropriate rate on the whole of the tax

payable up to the date of part payment

and thereafter on the balance tax payable. ·{5) Where any interest becomes pay-

«bl~ under this Section, the officer

competent to assess the dealer under

Section 1 7 shall record an order to that effect specifying ·the amount of interest payable. and . U:.e amount on which and

the period for which the interest is pay- able. Notwithstanding anything contained'• .. in this Act, an order under this sub-sec- tion can be passed at any time· when

interest under this Section is found to be due.

(6) Where an order is passed under sub-section (3) of S~ction 36 in respect of . any dues, .-any interest relatable to the same dues and accrued under this Section upto the date of such order and any further interest accruing after such date .shall be recovered in the course of procee- dings initiated . in accordance with the said sub-section (3) . in respect of the said dues and for that purposes no order under sub-section (5) of this Section or notice under Section 33 shall be neces~ sary in respect of such interest.

(7) The prov1s10ns of this . Section shall not apply to tax payable in respect of sales covered by a notification under sub-section (5) of Section 34. Explanation. I-For ~the purposes of this

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"'""" 976 THE ASSAM GAZETTE, i:XTRAORDINERY, D~C. 15, l,;, -- .... ----- - - ----

Expianation. II-For the purposes of this

Section tax payable shall

be deemed to be due. for

payment as follows :

For any period:- .

(a) from 1st April to 30th September- by 31st October.

(b) from 1st October to 31st March- by 30th April."

Amendment 7. In Section 36 of the principal Act efSection 31> f b . (3) h . ' of Assam a ter su -sect10n , t e followmg !'!hall Act XVII of be inserted as sub-section (4) namely·-

1947. . ' .

" (4) The provisions of shall not apply to in respect of sales a notification under

(5) of Section 34."

this Section

tax payable

covered by

sub-section

Amon~mcnt 8. In Section Sff of the principal Act, ~f s~~;~~³⁸in sub-section (9A), between the words

. .+..c t XVII of "him" and the punctuation mark "·" the 1947 ' , · following shall be inserted, namely :-.

"other than tax assessed in respect of sales covered by a notification under sub-section (5) of Section 34."

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Amendment 9. In the Schedule II to the principal of Schedule Act, for item N 0. 1 the following shall be II to Assam

Act xvu substituted, namely:-

of l947.

" 1. Declared Goods-4: paise in the rupee."

Amendment 1 O. In Schedule III to the principal of Schedul e · N 34 h 11 b d 1 t d . 111 ·of AssamAct, item o. s a e e e e . Act XVII of

1947. U . TAHBILDAR.

Secr.tary to the Govt. of Assam, Legislativ.e Assembly.

Gauhafi-Priate~d publisned. bfth;·&i~cti:iiC~~As~~m Go~ii'iing Pr;;;, (tx-5 a::i.ette) N'o.337-l ,71J0~250-15'-12 -1977.

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