The Assam Finance (Sales Tax) (Amendment) Act, 1972
###### Registered No.A-12

## The Assam Gazette

###### ~~t~~G:i

#### EXTRAORDINARY

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###### PUBLISHED BY AUTHORITY

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No. 120

Shillong, Friday, October 6, 1972, 14th .Asvina

1894 (S. E.)

GOVERNMENT OF ASSAM

LAW DEPARTMENT            -

The 4th October 1972

NOTIFICATIONS

###### No.LJL.333/72/2.-The following Act of ~he Assam Legislative Assembly
which received the assent of the Governor is hereby published for general
information.

ASSAM ACT XXI OF 1972
(Received th ~ assent of the Governor on the 26th September, 1972)
###### THE ASSAM FINANCE (SALES TAX) (AMENDMENT) Acr, 1972

[Published in the _Assam Gazette_ Extraodinary,J
###### dated the 6th October, 1972]

An ;

                   - Act

###### further to amend the Assam Finance (Sales Tax) Act, 1956

Preamble. Whereas it is 'expedient further to amend the Assam Act
Assam Finance (Sales 'fax) Act, 1956, hereinafter XI of 1956.
called the principal Act, in the manner hereinafter
appearing;


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1036 THE ASSAM GAZETTE, EXTRAORDINARY, OCT. i, 1972

###### It is hereby enacted in the Twenty-third Year

of the Republic of India as fellows:-

Short title,         - 1. (1) Thia Act may be called the Assam Finance

elltent and (Sales Tax) (Amendment) Act, 19-72.

commence·

mcnt.

(2) It shall have the like extent as the
principal Act;

(3) (a) The 1st proviso in section 3 of this

Act shall be deemed to have come into
force with effect from the first day of
April, 1963 ;

_(b)_ The 2nd proviso in section 3 of this Act
shall be deemed to have come into force

with effect from the first day ?f April,
1966; and

(c) The other provisions of this Act shall come
into force at once.

2. In section 2 of the principal Act,-

Amendment

of section 2
of Aasam
Act XI of (1) for clause (3), the following shall be substi·
19 56.

tuted, namely :-

(3) ."Per1on" means and includes :-

(i) an individual,

(ii) a Hindu undivided 1>r joint family,

(iii) a company,

(iv) a firm,

(v) an association of persons or body of
individuals, whether incorporated or

not,

(vi) a Department of any Government,

(vii) a local authority ; and

(viii) every artificial juridical person, not falling
within any of the preceding sub·

clauses'' ;

(2) in clause (9), for sub-claure (ii) the follow·

ing shall be s-µbstituted, namely:-

,,,,...'-• --.... __


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~ 7
###### -'fHE ASSAM GAZETTE, EXTRAORDINARY. OCT. 6, _1_97_2_1_0_3_

"(ii) from the resultant balance an amount

arrived at by applying the following
formula-               -

Rate of tax X resultant balance as mentioned a ~ove

          - ----· -·-- 100 plus ~ate of tax -- --·-- --

Explanation. ~ Wher e the turnover of a dealer

is taxable at different rates, the aforesaid formula .
shall be applied separately in respect of each part
of the turnover liable to a different rate of tax."

Amendment 3. In section 3 of the principal Act, after the
of Section 3 existing proviso, the following provisos shall be

of Assam Act inserted namely:-

###### •• Xl of 1956. '

"Provided further that during the 'period com-

mencing on tre first day of April, 1963, and ending
with the 24tb day of October, 1967, the rate of

tax in resp e c~ of the turnover of .goods specified

in items No. l to 15 of the schedule attached to ,

this Act, as it was on the 31st day of Much,

1963, shall be arid shall always be deemed to have
been, 10 paise in the rupee :

Provid ed further that the rate of tax in respect

of the turnover of petroleum coke shall be, and

shall always be deemed to have been, 2 paise

in the rnpee during the period from Ist April,
1966 to 30th June, 1966 and 3 paise in the rupee
during the period from ht July, 1966 to 31st March,

1969."

Amendment 4. In the Schedule to the Principal Act,-
of Schedule
to Assam
Act Xi of

(1) against item No.16, for the figure and words

1956.

"7 paise in · the rupee", the figure and
words "12 paise in the rupee" shall be
substitut_ed ;

(2) for item No.17, the following shall be sub-

stituted, namely:- _

"17. All varieties of tractor~ and bulldozers

including parts arid accessories thereof ...
...... 12 paise in the rupee."

(3) for item No:I9, the following shall be sub-

stituted, namely :7

"19. Bricks and tiles (kiln by.rnt) other than

mosaic (masonry) tiles ,... ........ 7 paise
in the rupee."·


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1038 THE ASSAM GAZETTE, EXTRAORDINARY, OCT. 6, 197'2

_J_

(4j fl.gainst item No.20, for the figure and words

"6 paise in the rupee" the figure and
words "10 paise in the rupee" shall be
substituted.

(5) for item No. 21, the following shall be sub·

stututed :-

"21. Hair oils, tooth-paste, tooth-powder and
tooth brush ......... 7 paise in the rupee."

(6) for item No. 28 td), the following shall be

substituted, namely:-                       -

"(d) Ayurverlic, Homoeopathic and Unani
medicines except those covered by ite!Jl
No. 67 of this Schedule."

(7) for item No. 29, the following shall be
substituted, namely:-

"29. Paints, colours, laquers and varnishes
including glue, polish,. turpentine, ena-

mels and indigo ...... 7 paise in the
rupee.''

(8)                        - fter item No. 29, as so substituted, the

following shall be inserted as item No, 29A,

###### namely:-
 , .
"29A. Brushes, sand-paper and other abrasives
by whatever name known ..... 7 paise
in the rupee."

(9) for item No. 33, the following shall be sub·

stituted, namely:--

###### "33. Sewing machines, knitting machines and

parts and acceueries thereof .•.••• 7 paisc

in the rupee."

(10) in item No. 67, between the words

"preparations" and "containing" , the

following shall be inserted, namely:-

"under any pharmacopoeia".

(11) after item No. 68, the following shall be

inserted as item No. 69 and 70 namely:-

"69. Cosmetics and toilet requisites including

scents, perfumes, snows, powders and

lipstick excluding those covered by item
No. 21. ........................ 12 paise in the

rupee".

''70. Maosic (masonry) tiles ......... 12 paise

                                                     - in the rupee".


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###### THE ASSAM GAZETTE, EXTRAORDINARY, OCT~ 6, 1972 1039

Validation of 5. Notwithstanding anything contained in any
asaessment,judgement, decree or order of any Court or autho-
etc. . h
rity tot e contrary, any assessment, re-assessment,

levy or collection of any tax made or purporting to
have been made, any action or thing taken or done
in relation to such assessment, re-assessment, levy or
collection under provisions of the principal Act in
respect of the turnover of goods specified in item
No. l to 15 of the Schedule attached to the principal
Act before the commencement of this Act, shall be
deemed to be as valid and effective as if such
assessment, re-assessment, levy or collectio:i. or action or
thing had been made, taken or done under . the
principal Act as amended by this Act and accor-
dingly, all acts, proceedings or things done or

taken by the State Government or by any officer
of the State Government or by any other authority
in connection with the assessment, re-assessment,
levy or collection of such tax shall, for all purposes,
be deemed to be, and to have always been done

O " taken jn accordance with law.

Md. SAADULLAH1

Joint Secretary to the Govt. of Assam,

Law Department.

The 4th October 1972
No.LJL.338/72/2.-The follovying Act of the Assam Legislative Assembly
which received the assent of the Governor is hereby published for general

information.

ASSAM ACT XXII OF 1972

(Received the assellt of Governor on the 26th September, 1972)

###### THE ASSAM ELECTRICITY DUTY (AMENDMENT) ACT, 1972

 [Published in the Assam Gazette, Extraodinary] dated the 6th October, 1972]

An
Act-

###### to amend the Assam Electricity Duty Act, 1964.

Preamble Whereas it is expedient to amend the Assam Elec- Assam Act

tricity Duty Act, 1964, hereinafter called the principal ~f of
Act, in the manner hereinafter appearing ;             -

###### It is hereby enacted in the Twenty-third Year of
the Republic of India as follows:-

Short title, I. ( 1) This Act may be calleci the Assam Electri~
extent and city Duty tAmendment) Act, 1972.
commence-

ment.
(2) It shall have the like extent as the principal

Act.


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