The Assam Passengers and Goods Taxation (Amendment) Act, 1965
The 11th May, 1965

No.LJL.17/65 3.-The following Act of the Assam Legislative Assembly
which received the assent of the Governor is hereby published for general
information. '

(Received the assent of the Governor on the 8th May 1965)

ASSAM ACT VI OF 1965

#### THE A~SAM PASSENGERS AND GOODS TAXATION (AMEND-
MENT) ACT, 1965

[Published in the Assam Gazette Extraordinary, dated II th May, 1965]

An

Act
#### further to amend the Assam Passengers and Goods Taxation

Act, 1962.

Preamble Whereas it is expedient further to am end the
Assam Passengers and Goods Taxation Act, I \1 62, ~v~ Act

of

hereinafter called the principal Act, in the manner 1962.
hereinafter appearing ;

### It is hereby enacted in the Sixteenth Year of the

Republic of India as follows r-«

Short title, 1. (1) This Act may be called the Assam Pas-

. ~.;. ,~~~. ~ndsengers and Goods Taxation (Amendment) Act,

o             -             - :etirhll'lence-

ment, 1965.


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2

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

(3) It shall come into force on such date as the
State Go vernment may, by notification in the Official
Gazette, appoint.

Substitution %. For Section 9 of the -principal Act, the follow-
of Section 9 ing shall be substituted, namely:-
of Assam
Act XVI
of 1962.

"Penalty for 9. If the prescribed authority is satisfied that
Don-payment any owner is liable to pay tax under the provisions
of tax. of this Act in respect of any period but has
failed to pay the tax or any owner has allowed any
passenger to travel without a ticket or goods to be
carried in a taxable vehicle without issuing a
receipt as required under Section 5 of the Act,
the said authority may, after giving the owner a
reasonable opportuni ty of being h eard. assess the
amount of tax, if any, due from the owner, and also
direct that the owner shall pay, by way of penalty in
addition to the tax payable by him, a sum not
exceeding one thousand rupees:

Pr ovided rhat no penalty under this Section shall be
imposed in respect of the same facts on which prosecu-
tion und er this Act has been instituted."

Inse~tion of 3. After Section 15 of the pri ncipal Act, the

~ecAtIOD 1SA following sha ll be inserted as Section 15A, namely:-
m s sam
Act XVI of
1962.

"Seizure of _15A. If the_ prescribed authority has reason to
#### books of

suspect th at any owner is attempting to evade

accounts.

payme nt of any lax under the Act, he
may, for reasons to be recorded in writing,
seize such accounts, registers, ticket books,
receipt books or doc uments of the owner
as may be necessary and retain the same only
for so long as may be necessary for the purpose
of the Act, and shall grant a receipt to the owner
for the same."

. U. T AH BILDAR ,

Deputy Secy. to the Govt. of Assam, Law Deptt.

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