Assam act 021 of 1977 : The Assam Finance (Sales Tax) (Amendment) Act, 1977

S58 THE ASSAM GAZETTE, EXTRAORDINARY, DEC. 15, 19i 7

ASSAM ACT XXI OF 1977

(Received the a11sent of the Governor on 13th December, 1977) ' THE ASSAM FINANCE (SALES TAX) (AMENDMENT)

ACT, 1977

An

Act,

further to amend the Assam Finance (Sales Tax) Act, 1956 Preamblt:. wd hereasA it is . expedi(ent further to ~~s~7,~~J amen the ssam Fmance Sales T ax) Act,

1956, hereinafter referred to as the prin-

Short title,

extent and

commence-

ment.

Anal!!ldaeR t

ef Section 2

of Aasam

Act XI of

19.56.

~ipal Act, in the manner hereinafter appear- ing;

It is hereby enacted in the Twenty- eighth Year of the Republic of India a• follows

1. (1) This Act may be called the Assam Finance (Sales Tax) (Amendment) Act, 1977.

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

(3) It shall come into force at once.

2. In Section 2 of the principal Act--

(a) after clause· IA, the following shall be inserted as clause lB, namely:-

''lB ''Business" includes-

(i) any trade, commerce or manu- facture or any ·adventure or concern in the nature of trade, commerce or manufacture, whe- ther or not such trade, commer- ce, manufac1ure , adventure or

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I' THE ASSAM GAZETT:.!:, EXTRAORDINARY, DEC. 15, 1>17 ~59 ___£:._ _ ___ ' " . - - - --

Amendment

of Section 3

of Assam Act

XI of 1956.

concern is tarried on with the

motive to make gain or pro-

fit 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 anci- llary to, such trade, commerce, manufacture, adventure or con- cern;''

(b) for clause 2, the following shall • be substitukd, namely :-

"2. "Dealer" means any person who carries on the business of selling taxable goods in Assam. Explanation- The manager or agent of a dealer who resides outside Assam and carries on the business of selling taxable goods in Assam shall in respect of such business be deemed to be a dealer for the purposes of this Act."

3. Section 3 of the principal Act shall be re-numbered as Section 3(1) and thereafter the following shall be inser- ted as sub -section (2) of that section, namely :-

"(2) The tax under sub-section (1) shall be payable at the stage of fint sale of the taxable goods in Assam :

Provided that where any question arises as to whether any particular sale is the first sale in Assam the burden of proof that it is not the first sale shall be on the dealer making the sale.'' Amendment 4. In Section 5 of the principal Act, of Sec tion 5 · b · (1) b l d ''d 1 " of Assam In SU -sect10n etween t le WOr S ea er Act XI of and ''shall" the words ''liable to .pay tax

956

• under secti~n 3" shall be inserted.

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960 THE ASSAM GAZETTE, EXTRAORDINARY, DEC. 15, 1917

5. In Section 8 of the principal Act, Am <::ndment of Section 8 of Ass :nn Actin sub-section ( 4), between the figure "22"

XI of 1956• and. the punctuation mark ". " at the end of the sub-section, the following shall be

substituted, namely :-

"or in the case of sales covered by a notification under sub-section (5) of Section 22 by such evidence as may be specified in the notification."

Am~ndment 6. In Section 22 of the principal Act, of Section 22after sub-section ( 4), the following shall be )[ 1 ~}af1%~~tinserted as sub-section (5), namely :-

A-.enliaent

~f Section

22A of

/\ssam Act

XI of 1956.

"(5) Notwithstanding anything contained in sub-sections (2) and (3) , the State Govern- ment 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-sections (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 the notification."

7. For Section 22A of the principal Act, the following shall be substituted, namely:-

"22A. Interest payable by dealer - (1) If any dealer does not pay into a Government Treasury the full amount of 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 Etax payable. No interest under this sub-section shall be payable if the amount of tax paid by the due date is not less than ninety per centum of the tax payable. - r

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THE ASSAM GAZETTE, EXTRA.ORDINARY, bEC. 15, L77 <;6J - - - - - - -- -- - ------- --

(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 liabl~ 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 commencement of the Assam Finance (Sales Tax) (Amend- ment) Act, 1977 he shall be liable to pay simple interest, at the rate of twenty-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 :

Provided that where a dealer pays a part of the tax payable after the due date or in a case covered by sub-section (3), after th~ commencement of the Assam Finance (Sales 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- able under this Section, the officer competent to assess the dealer under Section 9 shall record an order to that effect specifying the amount of interest payable and the amount on which and t:he period for which the inte- rest is payable. Notwithstanding anything contained in this Act, an order under this sub-section can be passed at any time when interest under this Section is found

to be due.

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S62 TH}-: ASSAM GAZETTE, EXTRAORDINARY, DEC. 1$, 197'1 ·----- ----·-A ___ -- - - - - --.c ~

(6) Where an order is passed under su b-sec6on ( 3) of Section 2'1 in respect of any dues, any interest relatable to the same dues and accrued under this Section up to the date of such order and any further interest accruing after such date shall be recovered in the course of proceedings initiated in accordance with the said sub- section (3) in respect of the said dues and for that purpose no order under sub-sec- tion ( 5) of this Section or notice un

(7) The provisions of this Section shall not apply to tax payable in respect of sales covered by a notifi cation under sub- section (5) o f Section 22.

Explanation I. - For the purposes of this Section "tax payable"

means the amount of tax

as finally assessed under

this Act.

Explanation IL-For t.he 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 !st October to 31st March . . ... by 30th April."

Amendment 8. In Section 23 of the principal Act, of Section 23 r. b · (3) h r 11 · h 11 b of Assam a1ter SU -section . , t e IO OW1ng S a e Att XI of inserted as sub-section ( 4) namely:-

1956. ' '

" ( 4) The provisions of this Section shall not apply to tax payable in respect of sales covered by a notification under sub-section (5) of Section 22.''

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THE ASSAM GAZETTE, EXTRAORDINARY, DEC, 15, 1977 %3 Amendment 9. In Section 25 of the principal Act, ofSection .

25 of m sub-section (7A), between the words Assam Act ''him" and the punctuation mark "·" the XI of ' '

1956. following shall be inserted, namely:-

"other than tax assessed in of sales covered by a notification sub-section ( 5) of Section 22".

respect

under

Amendment 10. In the 1 Schedule to· the principal of Schedule A .

to Assam Ct. -

. Act XI of

1956.

(a) for items 10 and lOA, the following shall be substituted, namely:-

"10. Motor Cars lOA. Motor vehicles (excluding motor cars), motor omnibuses, motor vans and motor lorries, chasis of motor vehicles, bodies of motor vehicles, component parts of motor vehicles, all varieties of trailers by whatever name known, tyres (inclu- ding pneumatic tyres) and tubes ordinarily used for motor vehicles and trailers (whether or not such tyres and tubes are also used for other vehicles), batteries and other articles adopted for use generally as parts or accessories of motor vehicles and trailers.

7 paise in the

rupee.

12 paise in

the rupee.''

(b) for item 40, the following shall be substituted, namely:-

"40. Iron £!,nd Steel as defined in clause (IV) of Section 14 of the Central Sales Tax Act, 1956 (Cen- tral Act 74 of 1956). 4 pa1se m the rupee ."

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~6:i- T!!E ASSAM GAZETTE, ~XTRAORDINAWl, _ DEC. 15, I':J71

(c) for item 45, the following shal~ be substituted, namely: --

''45. Plastic or rubber foam products and similar other articles made wholly or partly of artificial or synthetic resin.

( d) for item 46, the foll wing shall be substituted,

namely : -

"46. Coalgas and Coal in- cluding Coke in all its for ms but excluding Charcoal. ( e) item 62 shall be deleted.

(f) for item 65, the following shall be substituted, namely:-

"India-made and imported foreign liquor _ includin~ whisky, brandy, rum, gin, wine, champagne, beer, cider, perry, ale and other fermen- ·ted potable liquors. 12 paise in

the rupee".

4 paise in

the rupee."

40 pa1se m

the rupee."

U. T AHBILDAPl,

Secretary to the Govt. of Assam, Legislative Assembly.

1'.U HATI- P . 111t'1:! a nd publi ~hed hv th: Supd t. i/c .. Assam G ov (f~-c~ntte l • ' o 333 - 1,7(" +s20 15 12. 1977.

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