The Assam Purchase Tax (Amendment) Act, 1977
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### The Assam Gazette

EXTRAORDINARY

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**PUBLISHED** **BY** **AUTHORITY**

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iii: 16 flf"I~~, ~~ "'9f l ~{ , ~ , 15 f~C i>~ <f , 1977, 24 ~tr"{M, 18'-)9 "1~

r-.u. lli3 **Olspu,** T h nrs chy, Decem !>er 15, 197 7, 24th Agra·h ayaua,

**1899** (S. E.)

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G OVERNMENT OF ASSAM

ORDERS **BY** **THE** GOVERNOR

LEGISLATIVE DEPARTMEN r

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. \ ~~ ' ·: NOTIFICATION 'I .(.,

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The 15th December 1977

No.LGL.177/77/3.-The following Act of the Assam Legisla tive Assembly
w hich received the assent ef the Governor is h ereby pu blished for general

information.


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ASSAM ACT XXII OF 1977

(Rece ived the assent of the Governor on 13th December, 1977) _d_

THE ASSAM PURCHASE TAX (AMENDMENT)
ACT, 1977
An

Act,
_further_ _to_ _amend the Assam Purchase_ _Tax Act, 1967_

Preamble

'Vhereas it **ia** expedient further to Assam Act

X IX of

amend **t** **he** Assam Purchase Tax Act, 19 f> 7, 1967.

hereinafter referred t as the principal Act
in the manner hereinafter appearing ;

It is hereby enacted in the Twenty                    -

eighth year of the Republic of India as
follows :-

Short < xtcn t title, and I. ( l ) This Act may be called the Assam

**co1n:nence ..** Purchase Tax (Amendmen t ) Act, 1977.

**mcnt** **.**

_(2)_ It shall have the like extent as

the principal Act.

(3) It shall come into force at once.

Amendment 2. In Section 2 of the principal Act,

of Section 2 after clause ( 1), the following shall be
of Assam Act .

x1 x of 1967. inserted as cla se (I A), namd y:--

'' (IA) ''Business" includes -

(i) any trade, com n:.er·ce or manufac-

ture or any ad \ entnre or concern in
the nature of trade, comrr.erce or
manufacture, whether or not such

tradt:, commerce, manufacture,adven-

tu re or concern --is carried on with
the motive to mal-e gain or profit and

whether or not any gain or profit accrues
from s·1ch trade, comrr.erce, manu-

facture adventure or concern ; and

(ii) any transaction in connection

with , or incidc :1 tal or ancmary to,
such trade, comme rce, m <:.nufa. ctu re,

###### ,,

adventure or concern ;


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THE ASSAM GAL~ ' ~)'"E. EXTRAQ_~'._?INERY, DEC. 15, 1977 967

          - Amen~ment 3. For Section 21 of -the principal
, of Section 21                -

of Assam Act Act, the followmg shall be substituted,
XIX of 1967. namely :-          -

. "21 . Interest payable by dcaler-(1 )

if any dealer does not pay into a
GoYernment TreJ.sury the full

amo'unt of tax paya ble by him under
this Ace by the due date simple interest
at the rate of twelve per centum
per annum from the first day of the

month next following the said date
shall be payable by him on the

amount by which the tax paid, if
any, by the due date falls short of

the tax payable. No inte ~·est under
this sub-section shall be payable if
the amount of tax paid by the due
date is n<:t less than ninety per centum
of the tax payable.

(2) If such tax is not paid within

a pe:-iod of sixty days from the due
da1 e, then in addition to interest
payable undet sub-sec1ion (1), the
dealer shall be liable to pay simple
interest at the rate of twe:1ty-four per
centum pe1 annum from the day

commencing after the said period · of
sixty days on the amount by which
the tax paid, if any, before the expiry
of the said :reriod falls short of the
amount of tax payable.
(3) If any dealer does not pay the

full amount of tax poyable by him
under this Act . in respect of . any

period between the 1st day of January,
1968 and the 30th September, 1977
before the commencement of the Assam

Purchase Tax (Amendment) Act, 1977
he shall be liable to pay simple
interest at t.l;ie rate of twenty-four per
centum per annum from the said date
of commencement on the amount b y
which the tax paid, if any, be"ore such
commencement falls short of the tax
payable. '

###### '


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i                                                                                - \,to;

THE ASSAM GAZETTE. EXTRAORDINERY, Df!C. 15, 1917

(4) Interest under this Section sh~l b~

payable till the tax payable is paid in foll:

Provided that whe::e a dea.ler pays a
part of the tax payable after the due date
or, in a case .. covered by sub-section (3),
after the commencement of the Assam

Purchase Tax (Amendment) Act, 1917 he shall
be liable fo pay interest at the appropriate

rate on the whole of the tax payable upto
the date of part pa1 ment and thereafter
oh the balance tax payable.

(5) Whe; e any interest becomes payable

urider this Section, the officer competent to
assess tQ.e deaie:i· under Section 8 shall record
###### a.ii order to that effect sr ecifying the amount
of interest pa ya b]e arid tLe amount on which
and the period for which the interest is

pay.able .. Notw~thstanding anything contained

in tQ.is Act, . an order under this sub-section
can, .be passed at any time when interest
under this Section is found to be due.

_Ir_                              - ·                              -

t6) Where an order is passed under sub-
section (S) of Section 23 in respe~t of any
ducl;, any interest relatablo to the same
due:s. and .accrued under this. Section up-

to. the. date of such order and any further

iriter~st accruing after sufh date shall be

recove~·ed in t}le . course of proceedings initia-

.te<;l in. acc. ord. ance .. with the said sub-section

###### (3J . ih iesped 'of the said dues and for

that purpos'es no ·order under sub-section (5)

of this Section or notic'e upder Section 19

shall be necessary in respect of 'such jnterest.

###### Explanation I-:i?or . th~ purpose$ of this

                                - ~<,:}Jori 1 "tax payable"

me'<l,ns the amount of tax

a~ ,' 4iially as~essed under
###### Hu·s Act. · ·

I•                                                      -                                                      -
###### Explanation iI-F'or the purposes of this

Se'ction tax payable shall


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.- , THE ASSAM GAZETTE, EXTRAORDINERY, one. 1.5, 1977 969
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###### be deemed to be due for
 payment as follows :

 For any period :~ .

 (a) from 1st April to SOth June by 31st
 July

(b) from 1st July to 30th Sep- by 31st

###### tember. Octob r.

( c) fro1n 1st October to 31st by 31st

###### December. January.

 (d) from 1st January to 31st by 30th

March. April·

U. TAHBILDAR,

Secretary to the Govt. of Assam,

Legislative Assembly.

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Gi\UHATI-Printed and published by the Supdt. i/c., Aasarn Govt. Printing Perss

(Ex-Gazette) No.33S-l,700+2!0-15·12·1977,                -


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