The Assam Sales Tax (Amendment) Act, 1961
ASSAM ACT No.XV OF 1961

### THE ASSAM SALES TAX (AMENDMENT) ACf, 1961

(As pas<ed by the Assembly)

Received the assent of the Governor on the 10th May 1961

l_. 'ublished in the _Assam Gazette,_ Extraordinary, dated the 15th May 1961]

An

Act

### further to amend the Assam Sales Tax Act, 1947

Preamble Whereas it is expedient further to amend the Assam Assam Ac.

Sales Tax Act, 1947, he1einafter cailed the l'rincipal XII of 1947
Act, in the ,manner hereinafter appearing ;

And whereas previous sanction of the President

of India has been obtained unjer proviso to Article
304(b) of the Constitutior. 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 called the Assam Sales Tax
extent ar.d (Amendment) Act, 1961.
commence·
ment. (2) It shall have the like extent as the Principal

Act.

(3) It shall come into force on such date as the

State Uovernment may, by notification in the Official
Gazette, appoint, and different dates may be appointed
for different provisions of this Act.

Amendment 2. In Section 38 of the Principal Act:-

of Section 38
of Assam Act
XVII of
1947.
( 1) For the marginal note "Failure to furnish

returns, etc,", the marginal note "Offences and penal-

ties» shall be substituted.

(2) T n clause (9), between the words "fraudu-

lently" and "evades" the words "or wilfully" shall be

inserted ..

(3) After clause (9), the following shall be

inserted as clause (9A), namely:-

"(9A) fails to ·pay within the time allowed any

tax assessed or any penalty livied on him ; or"


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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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