The Assam Value Added Tax (Amendment) Act, 2008
Registered No. - 768/97

# THE ASSAM GAZETTE

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### EXTRAORDINARY

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PUBLISHED BY THE AUTHORITY

r{~ 108 Wt~, ~tlfa<f<l~, 8 <!!~, 2008, 19 D'i:5, 1930 (~)

No.108 Dispur, Tuesday, 8th April, 2008, 19th Chaitra, 1930 (S.E.)

GOVERNMENT OF ASSAM

ORDERS BY THE GOVERNOR

LEGISLATIVE DEPARTMENT : : LEGISLATIVE BRANCH

NOTIFICATION

The 8th April, 2008

No. LGL.6/2003/Pt/l 32.- The following Act of the Assam Legislative Assembly which
received the assent of the Govern6r is hereby published for general information.

ASSAM ACT NO. IX OF 2008

(Received the assent of the Governor on 5th April, 2008)

THE ASSAM VALUE ADDED TAX (AMENDMENT) ACT, 2008

AN

ACT

further to amend the Assam Value Added Tax Act, 2003.

Wh~reas it is expedient further to amend the Assam Value Added

Preamble. Assam

Tax Act, 2003, hereinafter referred to as the principal Act, in the manner

ActVJTI

hereinafter appearing; of200S

It is hereby enacted in the Fifty-ninth Year of the Republic of India
as follows:-

Short title, 1. (1) This Act may be called the Assam Value Added Tax (Amendment) Act,
extent and 2008.
commence- (2) It shall have the like extent as the principal Act.
ment.

(3) It shall come into force at once.

Amendment

2. In the principal Act, in section 2, in clause (23),-

of section 2.

(i) in sub-clause (i), the word "sales", appearing between the words
"for the purpose oflevy of' and -''tax", shall be omitted;


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434 THE ASSAM GAZETTE, EXTRAORDINARY. APRIL 8, 2008

(ii) in sub-clause (ii), the word "purchase", appearing between the
words "for the purpose oflevy of" and "tax", shall be omitted.

Amendment 3. In the principal Act, in section 79, in sub-section (11),-
ofsection 79.

(i) for clause (b), the following shall be substituted, namely:--

"(b) consider and decide any matter arising out of the proceedings
in which the order appealed against was passed, irrespective
of the fact that such matter has not been raised before it by
the appellant or that no order. has been made in the said
proceedings regarding such matter for any reason

whatsoever.";

(ii) clause ( c) shall be omitted.

Amendment         - 4. In the principal Act, in section 82, after sub-section (2), the following new
of section 82. sub-section (2A) shall be inserted, ilamely:-

"(2A) An application by a dealer or person shall not be entertained by the .
Commissioner unless such application is accompanied by satisfactory
proof of payment of minimum twenty five percent of the disputed tax,
penalty, if any, imposed and the interest accrued thereon, if any:

Provided that the Commissioner may, if it thinks fit, for reasons to be
recorded in writing and subject to furnishing of such security as
Commissioner may deem fit, admit an application with part payment or
without any payment of the disputed amount of tax including penalty, if
any, required under this sub-section with a view to mitigate undue
hardship which is likely to be caused to the dealer or person if the payment

##### of such disputed amount is insisted on.

Provided further that the Commissioner may stay the recovery of the ·

full or part of the balance amount of tax, interest and penalty, till disposal
of the application.".

##### MOHD. A. HAQUE,

Secretary to the Government of Assam,
Legislative Department, Dispur.

GUWAHATI- Printed & Published by the Dy. Director (P&S), Directorate of Ptg. & Sty., Assam, Guwahati-21
(Ex-Gazette) No. 215-500-600-8-4-2008.


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