The Assam Taxation Laws Validation Act, 1961
111

Amend~ent 3. For sub.section (l) of Section 41 of the Priucioal

oft SectAion 4! Act, the following shall be substituted, namely:--
o ssam
Act XVII of
1947.

### "(l) Subject to such conditions as may be pres·

cribed, the Commissioner may, either before or after
institution of criroin,al proceedings under this Act,
accept from the p .~ rson who has committed or is
reasonably suspecteJ of having committed au offence
under this Act or the rules made thereunder, by way
of compo!ition of such offence-

_(a)_ Where the offence consists of the failure to pay,
or the evasion of, any tax recoverable, under this Act,
in additi on to the tax so recoverable, a sum of moni:;y
not exceeding one thousand . rupees or double the
amount of the tax recoverable~ whichever is greater,
and

_(b)_ in any other case ~ sum of money mt exceeding

one thortsarrd rupees m addit ion to the tax

recov c r;~b le.''

Delet_1vnof 4. Sub-sec tions(l8), (1 9) and . (20) of S'ction 2,

~~~~ 1~f s~~ ~ sections 3A, 44B,44C, 50A, si and 55 of the Prindpal

sam A c t Act shall be deleted.

XVII of

1947.

Amendment     - 5. In Schedule III to the Principal Act-
of Schedule
III to As1am
Act XVII of
1947.

Item No. 32 shall be detected.

ASSAM ACT No.XVI OF 1961

THE ASSAM TAXATIO.\l' LAWS V \ LIDAT ION ACT, 1961

1 As passed by the Assembly).

Received the assent of the Governur on the 10th May 19611

lpublished in the _Assam Gazett!,_ Extrao rdinary, dated the 15th May 1961]

## An

Act

### to validate certain taxation laws of the State of Assam.

Preamble. .· WHEREAS the Assam Taxation (on Goods carried by Assam Act

Roads or Inland Water-ways) Act, 1954 has been 1 [~l~] 1 of

declared invalid and unconstitutional by the Supreme
Court of India for riot enacting the same with th ~
previous sanction of the President of India as required
under the provisions of Part XIII of the Constitution
of India ;


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And whereas in                            - iew of the said judgment of the

Supreme Court doubts have arise.1 regarding the
validity of certain taxation laws of the State of Assam

and of actions taken thereunder ;                                  -

And whe reas it is expedient that all such doubts
should 'be removed oy validating the enactment of the
said laws and the actions takrn thereurtder ;

And whereas previous sanction of the President of
India has been obtained under proviso to
Article 304(b) of the Constitution of India ;

### It is hereby enacted in the Twelfth Year of the
republic of India as follows:-

Short title, l. (1) This Act may be c;illed the Assam Taxation

extent and Laws Validation Act, 1961.

commence-
ment.

(2) It extends to the whole of the State of Assam.

(3) It shali come into force at once.

Vali~ation of 2. Notwithstanding anything contained in any

taxation laws. judgment, decree or ordet of any Court, all the
taxation laws as mentioned in column (1) of the
Schedule with respect to which doubts have arisen
with respect to their validity for not enacting these
with the prcviom sanction of the President of India as
requirt d under the provisions of Part XI1 I of the
Constitution of India ~hall be deemed to have been
validly enacted with effect from the date these came
into force as noted against each in column (2)
of the Schedule and all taxes imposed or realised or
purporting to have been. imposed or realised und er
the said laws shall for all purposes be deemed to be and
to have always teen validly imposed or realised and

accordingly-

( i ) no suit or other proceeding shall be maintained or continued in

any court for the refund of any taxes so paid ; and

_(ii)_ no court shall enforce any decree Gr order directing the refund
of any taxes so paid.                                        -

SCHEDULE

_(See_ Section 2)

Title l' f the Taxatior. Laws The • date from which

the respective taxa-

tion law came                                                                            -

mto force

( 1) I (2)

### I. T he Assam Sales Tax Act, l 9'1'l (Assam Act 24th December•

XVII of 1947). 19-t7.


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the respective

Tille of the Taxation Law~ taxation law

came into force

(I ; (2)

2.· The Assam ~ales fax (Amendment) Act, 1949 1st April, 1949.

(Assam Act IV of 1949).
3. The Assam Sales Tax (Amendment) Act, 1950 1st April, 1950.

(Assam Act VI of 1950).
4. The Assam Sales Tax (Amendment) Act, 1951 1st April, 1951.

(Assam Act IV of 1951).

5. The Assam Sales Tax (Amendment) Act, 1952 15th October,

(Assam Act Xll of 1952). 1952.

6. The Assam Sales Tax (Amendment) Act, 1954 7th April, 1954.

(Assam Act Xll of 1954,J.

7. The Assam Sales Tax !Amendment) Act, 1956 20th September,

(Assam Act XVIII of 1956). 1956.

8. The Assam Sales Tax (Arrtendment) Act, 1957 1st October, 195?.

(Assam Act X of 1957).

     - 9. The Ass~m Sales Tax I Amendment) Or- 14th D~cember,

1957.

dinance, 1957.

10. The Assam Sales 1·ax ( 1~ me ndmeut) Act, 1Q58 lst April, 1958.

(Assam Act VI of 1958).

11. The Assam Sales Tax (Amendment) . Act, L959 1st April, 1959.

(Assam Act XVIII of 1959).

12. The Assam Sales T ax (Amendment) Act, 1960 1st April, 1960.

(Assam Act XIIC of 1960).

13. The Assam Finance (Sales Tax) Act, H 56 1st July, l95G,

(Assam Act XI of 19.1 6).

14. The A ~ sam Finance \Sales Tax) (Amendment) 1st October, 1957.

Act, 1957 (Assam Act IX of 19 57).

15. The Assam Finance (Sale~ T ax) (Amendment) 14th Decembr.1,

1957.

Ordinar:ce, 1957.

16. The Assam Finance (Sales Tax) (Amendment) 1st Ap1 il. l 958.

Act, 1958 (Asmm Act IV of 1958).

17. The Assam Finance (Sales Ta~ ) ( '\mendment) 1st April, 1959.

Act, 1959 (Assam Act XVI of 1959).

18. The Assam (Sales of Petroleum and Pet roli;:um 1st May, 1956,

Products, including Motor Spirit and

Lubricants) Taxation Act, 1956 (Assam

Act IX of 1956).

19. The Assam (Sales of Petroleum and Petrvleum 1st April, 1957.

Product ~ , including Motor Spirit and Lubri-
cants) Taxatinn · (Amendment; Act, 1956

(Assam Act II of 1957).

20. The Assam (Sales of Petroleum and Petroleum 1st October, 195 ~ .

Products, including Motor Spirit and Lubri-
cants) .Taxation (Amendment) Act, 1957

(Assam Act V of 1957).

21. The Assam (Sales of Petroleu m and Petroleum 1st April, 1958.

Products, including Motor Spirit and Lubri-
cants) Taxation (Amendmen t) Act, 1958

(Assam Act VII cf 1958).

22, The Assam (Sales of Petroleum and Petroleum 1st April, 1960.

Products, including Motor Spirit and Lubri-
cants) Taxation (Amendmrnt) Act, 1960

(Assam Act X of 1960).


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