The Assam Taxation (on Goods carried by roads or inland waterways) (Amendment) Act, 1959
The 27th May .1959
No.LJL.11/59.-The following Act of the Assam Legislative A~sembly

which received the assent of the Governor is hereby published for general
information.

_( ReceiVed the assent of the Governor_ on the 27th May 1959 )

ASSAM ACT No.XX OF 1959

### THE ASSAM TAXATION (ON GOODS CARRIED BY ROi\IJS
 OR INLAND WATER-WAYS) (AMENDMENT) ACT, 1959

{As passed by the Assembly)

[Published in the _Assam Gazette._ Extraordinary, dated the 28th May 1959]

_An_

_Act_

_)-_ _further_ _to_ _amend the_ _Assam_ _Taxation_ _(on_ _Goods_ _carried_ _by_ _Roads_ _or_

_Inland Water-Ways) Act, 1954._

Preamble.-WHEREAS it is expedient further to amend the Assam
Taxation (on Goods carried by Roads or Inland Water-Ways) Act, 1954,
(Assam Act XIII of 1954) hereinafter called the Principal Act, in the
manner hereinafter appearing;
### It is hereby enacted in the Tenth Year of the Republic of India as
follows:-

I. Short title, extent and commencement.-( I) This Act may be
called the Assam Taxation (on Goods carried by Roads or Inland Water•
Ways) (Amendment) Act, 1959.
(2) It shall have the like extent as the Principal Act.
(3) It shall come into force with effect from the 1st April, 1959.

2. Substitution of section 17 of Assam Act XIII of' 1954.-For sec·

tion 17 of the Principal Act, the following shall be substituted, namely:-

" 17 (1) The Commissioner may, out of his own motion, call for and
examine the records of any proceedings which have been taken under this
Act by any officer subordinate to him and may, suqject to the provisions of
this Act, and after such enquiry as may be deemed necessary, revise order
passed in such proceedings:

Provided that no order prejudicial to a person shall be passed under
this sub-section without giving him a reasonable opportunity of being
heard.
(2) The Commissioner may also on a petition filed within ninety days
of the service of the order passed under section 16 and after giving the
petitioner an opportunity of being heard, pass such order as he thinks fit."

3. Amendment of section 31 of Assam Act XIII of 195-1.-In

section 31 of the Principal Act, for the words and figures "sections 17 and

26" the word and figure "section 26" shall be substituted.

B. C. BARUA,
Secy. to the Govt. of Assam, Law Deptt.


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