ASSAM ACT XII oF 1952
THE ASSAM SALES TAX (AMENDMENT)
ACT, 1952
(Passed by the Assembly) (Received the assent of the Governor on the 8th October 1952.) [ Published in the J.1111m Gazette, dated 15th October 1952] An
Act
further to am7d the As.ram Sales Tax Act, 1947 WHEREAS it is expedient further to
Sales Tax Act, 1947, hereinafter called
in the maimer hereinafter ,1ppearing;
It is hereby enacted as follows :-
amend the Assam Assam
the principal Act XVII
, • ' IY47 .
Short title, l. 0) This Act may be called the Assam Sales Tax extent and (Amendment) Act, 1952. :=.ence- (2) It shall pave the lil;e extent as the principal Act •
. (3) It shall ·come into force at once. '
SuJ,stitution 2. For . sun-section (16) of section 2 of the principal of sub-sectionAct the following shal~ be substituted namely:-
(16) of sec- · ·. ·" , · tion 2 of '' ( 16) 'yeaxLm~ans ; .the financial year".
Assam Act _.l;' . . ·;· .
XVII ofl947.
r
1
11
15
·Amen~rnent 3. For clause (i) (b) of sub-section (1) . of section 15
0
1f)sccft1Aon 15 of the principal Act, the following shall be substituted, \ o ssarn
·., 1'\ct XVII namely:-
of 1947. "(b) use in manufacture or production of any goods, the sale of which is taxable under this Act."
~ubsti t U" 4. F'or section 24 of the principal Act, thb following ;IO~'on 24°f f shall be SUbstituted, namely:- . A~rn Ac; "24. When the busines~ or stock of a registered XVII of dealer passes on to any person o'r per~ons, whether by
1947. sale, inheritance, gift,. possession or otherwise, the liability .. td pay 'an)/'tax· payable' in respect of such . business and
remaining unpaid at the time of such passing on shall be
jointJy and se,verally 911 tl!e dealer or such. person or per-
- . . sonS and such person or persons shall, within 30 days of such
passing on, apply for registration under section 9".
• · Amendment 5. In sub-section ( l) of section 31 of the principal Act, ·ofsection 31 after the word ''the'' appearing for the second time in the ~tA~~i 1 ~f second line the words ''service of the'' shall be inserte·d.
6. In sub-section (2) of'section 32 of the principal Act, of section 32 for the word . "passing" the words "date of servic~" shall be of A s_s a rn substituted.
, Acl.XVII of .
·'.194'1.
lnser:tion 7. After section 44 of the principal Act, the ,following 0' ne
4
w
4
Asec- new section shall be inserted, namely :-
• tton to ·Assam Act xvu · ~ ~ :
1947: .
"Power . to . . 44A . . The Commissioner may, for the purposes of this call fo.r ·m-. Act :- ·
formatJoo. (1) . f ' . . .._1. d d' 'ded · reqmre any 1rm or associatiOn or c· m u un IVI or joint family to fur nish him with a statement of the
names and addresses of the members of the firm or
association or of the names and addresses 'of the mana-
ger and members of the family, as the case may _be ;
(2) require any person whom he has reason to 'believe to be a trustee, guardian, manager or agent to furniah him with a statement of the names of the persons. with their addresses for or of whom he is a trustee, guardian, marlager or agent ;
(3) require any person .· whom he has reason to believe to have obtained goods from outside t.lle State to furnish , him with a sta~ement of the names of persons with their addresses from whom he bas obtained the · goods and of the names and prices of goods obtained ;
(4) require any person whom he has reason to believe to have despatched goqds to ~ny place outside the State to furnish him with a statement of the names of
• , - persons with their addresses to whom l:e has despatched the goods and of the names and prices of i
c 8. Section 51 of th~ princip~l j\pt ·'ollhall be deleted. '' ~
..
·, )',.