ORDERS BY THE GOVERNOR
LEGISLATIVE DEPARTMENT : : : LEGISLATIVE BRANCH
CORRIGENDUM
The 21st June, 2005
No. LGL.21/98/116.--In the Assam Entry Tax (Amendment) Act, 2005, published in the Assam Gazette, Extra Ordinary No. 159 dated 29th April, 2005 vide notification No. LGL.21 /981111 dated 29th April, 2005 in the merginal note appearing in the Preamble paragraph, please read the year "2001" instead of "2005".
Joint Secy. to the Govt. of Assam,
Legislative Department.
GUWAHATI- Printed & Published by the Dy. Director (P&S), Directorate of Ptg. & Sty., Assam, Guwahati-21, (Ex-Gazette) No. 507-500-400-11-7-2005 .
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Registered No. - 768/97
THE ASSAM GAZETTE
~S11~c:t
EXTRAORDINARY
m~ 414_~
PUBLISHED BY AUTHORITY
'1~ 159 ~~. ~~. 29 l!j~, 2005, 9 ~5'f, 1927 ("l
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
LEGISLATIVE DEPARTMENT ::: LEGISLATIVE BRANCH
NOTIFICATION
The 29th April, 2005 No. LGL.21/981111.--The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information.
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1330 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 29, 2005
ASSAM ACT NO. XV OF 2005
(Received the assent of the Governor on 28th April, 2005)
THE ASSAM ENTRY TAX (AMENDMENT) ACT, 2005
Preamble.
Short title, extent
and commence-
ment
Amendment of
section 2.
Amendment of
section s.
Amendment of
section SA.
AN
ACT
further to amend the Assam Entry Tax Act, 2001 . Whereas it is expedient further to amend the Assam Entry Tax Act,
200 I, hereinafter referred to as the principal Act, in the manner hereinafter appearing;
:t is h~reby ettacteG i:1 th: fifty-s·:::t!: Yea; 0f ~h~ P~ep1.!bE(. 0f I1Qi3 as fo llows: -
I. (I) This Act may be called the Assam Entry Tax (Amendment) Act,
2005.
(2) It shall have the like extent as the principal Act.
(3) It shall come into force on such date as the State: Government may, by notification in the Official Gazette, appoint.
2. In the principal Act, in section 2, in sub-section (2), for the words, punctuation mark and figures "the Assam General S~Jes Tax A.ct, 1993", the words, punctuation mark and figures "the Assam Value Added Tax Act, 2003" shall be substituted.
3. In the principal Act, in section 5,- (i)
(ii)
in first paragraph, for the words and figures "the Assam General Sales Tax Act, 1993 ", occurring after the W
"under the provisions of' the words, punctuation mark and figures "the Assam Value Added Tax Act, 2003" shall be substituted;
in clause (i), for the words, figures and bracket "clause (33) of section 2", the words, figures and bracket "clause ( 43) of section 2" shall be substituted and for the words,' punctuation mark and figures "the Assam General Sales Tax Act, 1993", the words, punctuation mark and figures
"the Assam Value Added Tax Act, 2003" shall be substituted.
4. In the principal Act, in section 5A, for the words, punctuation mark and figures, "the Assam General Sales Tax Act, 1993", the words, punctuation mark and figures "the Assam Value Added Tax .Act, 2003" shall be substituted.
Assam
Act IV
of 2005
A1sam Act
XII of 1993
Assam Act
VIII or 1005
Assam Act
XII of 1993
Assam Act
VIII of 2005
Assam Act
XII ofl993
A1SamAct
vrn of 2005
Assam Act
XII of1993
Assam Act
VIII of 2005
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THE ASSAM GAZETTE, EXTRAORDINARY, APRJL 29. 2005 1331
Amendment of
section 7.
Substitution of
section 8.
5. In the principal Act, in section 7, for the words, punctuation mark and figures, "the Assam General Sales Tax Act, 1993", the words, punctuation mark and .fi~res "the Assam Value Added Tax A{:t, 2003" shall be substituted.
6. In the principal Act, for section 8, the following shall be substituted, namely:-
"8. Provisions of the Assam Value Added Tax Act, 2003 to apply.-- Subject to the provisions of this Act and rules made thereund<:r, sections 19, 21, 22, 23, 25, 27, 28, 29, 31, 32, 34, 35, 36, 37, 38, 39,
40, 41, 42, 43, 44, 45, 46, 47, 48, 49, 50, 52, 53 , 55, 59, 62, 63, 64, 65,
66, 67, 68, 69, 70, 71, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86,
87, 88, 89, 90, 91 , 94, 95, 96, 97, 98, 99, JOO, 102, 106, 109 and 110 of the Assam Value Added Tax Act, 2003 and the rules made thereunder, orders, notifications issued thereunder shall mutatis mutandis apply to an importer in respect of enw; tax levied and payable under this Act, as if those sections were mutatis mutandis ;ncorporated in this Act and the rules framed and orders ar;d notifications issued under those sections were mutatis mutandis issu: :d under the relevant sections so incorporated under this Act."
M.K. DEKA,
Assam Act Assam Act XII of 1993 Assam Act VITI of2005 Assam
Act VIII of 2005
Commissioner & Secy. to the Govt. of Assam, Legislative Department.
GUWAHATI- Printed & Published by the Dy. Director (P&S), Directorate of Ptg. & Sty., Assam, Guwahati-21 , (Ex-Gazette) No. 317-500-600-29-4-2005.
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