The Assam Sales Tax (Amendment) Act, 1959
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The 21st May 195.9

No.LJL 15/59.-The following 1\ct of the Assam Lef'iglative Assembl1

which received the as.;ent of the Governor is hereby published for general
information.

(Received the assent of the Governor on the 20th May 1959)

###### ASSAM ACT No. XVIII OF 1959

 THE ASSAM SALES TAX (AMENDMENT) ACT, 1959

(As passed by the Assembly)

[Published in the _Assam_ _Gazette,_ dated the 27th May 1959]

###### An

_Ad_

                       - _further_ _to_ _amend the_ _Assam Sales Tax Act, 1941_

P.rcar.i ble. Whereas it is expedient further to amend the Assam Sales

Tax Act, 1947 (Assam Act XVII of 1947), hereinafter called the
principal Act, in the manner hereinafter appearing.


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

Short title, 1. (I) This Act may be called the Assam Sales Tax;
extent and

c<>mrrence- (Amendment) Act, 1959.

mcnt.

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

(3) It shall c0me into force with effect from the 1st April,.

1959.

Amendment 2. In clause (12) of section 2 of the princ ipal Act, for the

0 ~ cla t. ~e \1 [2]) words "of property in,, occurring for the second time in the·

cl ser. -10n 2 d fi . . f h I ' h d b
of Assam Act e 1mt10n o t e term 'sa e t e wo·r s " y separate agreement
XVII of and for money consideration of'' shall be substitutect.

1 9~7.

Insertion of

a prov;so to 3. At the end of sub-section (3) of section 16 of the principal:
sec1ion 16 of Act, the full stop shall be substituted by a colon and the follow-
As•am Act ing proviso shall be added, namely:-

XVII of
1947. "Provided that no return submitted under this section shall

be valid unless it i~ accompanied by a treasury receipt showing
payment of the tax due a:s provided in sub section (2) of sectim:l'
34" ..

insertion of 4. After section 19-A of the principal _Act,_ the foMowing
11!!w s~< tfon shall be inserted as section. 19-B, namely~-

ll9-B afcer

~ ct i on      - 9-A
of A•sam I           -

Act XVII of
1947.

Restriction ''19· B. ' No person shall take delivery or transport from
on move- any railway st:i.tion, steamers station, airport, post office, or any

ment.

other place whether of similar nature or otherwise, notified in this
bdialf by the State Government, any consignment . of goods
the sale of which is taxable under th is Act, exceeding such quan-
tities and excr pt i:1r accordance with.such conditions as may be
p rr•scribed. Such c nditions shall be made with a view to ensure

th zif there is .. no evasion of the tax imposed by. this Act" .

Amendment • 5. In section 36 of the principal Act, for the proviso to sub-
of ~ecti on 36 section (1), the following shall be substimted, namely:-

ef A;sam

A-ct XVII
of 1947.

###### "Providc:d that the Commissioner may, in respect of any

particular dealer and for reasons to be recorded in writing.
extend the d ate of pavment of the dues or allow such dealer tJ
pay the same hy instalments and in that case the dealer shall
not l·e deemed to l::e in default".

~nsertion. of 6. After section 37 of the principal _Act1_ the following shall

~7~ iec 1 1 ;~ be inserted as section 37-A, namely: -

-Assam Act
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_9•1 • •_


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Roemis!ion. "37A. The State Government, for reasons to be reco!ded

in writing, may remit the whole or part of the amount of the
tax or penalty payable in respect .of any period by any registered

dealer wlio has suffered heavy loss due to any natural calamity".

Amendment 7. In sub-section (1) of section 41 of the principal Act,
uf su b-soc tion between t he words "rupees" and "or" the words "in addition
( I) of section to the tax tu be recovered" shall be in~_ertcd.

41 of Assam
Ac't XVII Qf

1947. 8. After section S'OA of the principal Act, the folloning shall

Insertion of

new section be in!Crted as section 51, namely;-
51 fo Assam

Act X VII of
1947.

Power to "51. If any difficulty arises in giving effect to the provi·
r e m o v e -sions of this Act, the State Government may, as occasion may
difficulties. requir e, by order, do anything, not inconsistent with the
purposes of this Act, as app~ar to them t-0 be necessary or

         - xpedient for removing the difficulty".

B. C. BARUA,

Secy. to the Govt. of Assam, Law D eptt.

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