The Assam Value Added Tax (Amendment) Act, 2007
###### Registered No. - 768/97

## THE ASSAM GAZETTE

###### ~Cf

#### EXTRAORDINARY

###### m~~~~ ~<t>1fi1'9

PUBLISHED BY AUTHORITY

o;r~~ 84 fi1ict~, ~~. 30 1$, 2007, 9 o~, 1929 (~)

No.84 Dispur, Friday, 30th March, 2007, 9th Chitra, 1929 (S.E.)

GOVERNMENT OF ASSAM

ORDERS BY THE GOVERNOR

LEGISLATIVE DEPARTMENT : : LEGISLATIVE BRANCH

NOTIFICATION '

The 29th March, 2007

###### No. LGL.6/2003Pt./106.- The following Act of the Assam Legislative Assembly

which received the assent of the Governor is hereby published for general information.

ASSAM ACT NO. .x' OF 2007

(Received the assent of Go\ or on 28th r~.~Jrch, 2007)

###### THE ASSAM VALUE ADDED TAX:(AMENDIVIENT) ACT, 2007

 AN

ACT


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###### 596 THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 30, 2007

 flirther to amend the Assam Value Added Tax Ad , 2003.

 Whereas 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

ActVUI

###### hereinafter appearing; of2005

 It is hereby enacted in the Fifty,eighth 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 2007.
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 3, in sub-section (2), between the words

of section 3.

###### "authorities" and "to", the words "in various capacities" shall be inserted.

Amendment

3. In the principal Act, in section 26, after sub-section (2), a new sub-section

of section 26.

###### (3) shall be inserted, namely,-- ·

 "(3) Subject to such conditions as it 1irny impose, the Government may, if it is necessary so to do in the. public interest, by notification in the Official Gazette by way of a scheme o:r otherwise, exempt a class of dealers or persons specified in the said notification from payment of the whole or any part of the penalty payable under the provisions of this section and such exemption shall take effect from the date of · publication of the notification in the Official
 Gazette."

Insertion Qf 4. In the principal Act, after section 3 lA, a new section 31 B shall be

section 31 B. inserted, namely:-

"Consumer 31 B.(l) There shall be established by the Government a fund, to be called
Welfare Func. the Assam Consumer Welfare Fund.

###### (2) There shall be credited to the fund in such manner as may be prescribed, -

 (a) an amount of rupees one lakh, to be initially paid by the
 Go\'.'emment by way of grant for the purpose of the fund: and

 (b) all amount forfeited under sub .. section ( 4) of section 31 and all penalty paid pursuant tO sub-·section (5) of the said section except any amount . refwided under the said section after deducting therefrom the expenses of collection and recovery as determined hy the Government.

 (3) The moneys credited to the fund shall be u ti lised by the Government for the welfare of the consumers in accordance with such rules and the accounts and othe;r relevant records ln relation to the fund shall be maintained in SUC~l manner as may be prescribed."


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THE AS.SAM GAZETTE, EXTRAORDINARY, MARCH 30, 2007 . 597

Amendment 5.     - In the principal Act, in section 54, in sub-section (1), in the existing
of section 54.

proviso, the punctuation mark ","appearing at the end shall be substituted
by punctuation mark ":"and thereafter the following provisos shall be
inserted, namely: ..

"Provided further that when exemption is granted ill the form of
remission, the dealer shall be entitled to retain the part or whole of tax

               - ollected by way of subsidy from the Government subject to maximum
permissible monetary limit and/or time limit aud other conditions as may
be.prescribed in the appropriate scheme:

Provided also that the Government may, if it is necessary so to
do in the public interest, by notification in the Offici<ll Gazette, exempt a
part of sale price specified in the said notification from payment of tax
payable under the provision of the Act."

Insertion of 6. In the principal Act, after section 62, a uew section 62A spall be inserted,
section 62A. namely:- ·

"Audit of accounts 62A. (1) If, at any stage of the proceedings before him, the Prescribed
in certain Authority, having regard to the nature and complexity of the
circumstances accounts of the dealer and the interest of the revenue, is of the

opinion that it is necessary so to do, he· may, with the previous
approval of the Commissioner, direct the dealer to get the
accounts audited by an accountant, as defined in the
Explanation below sub-section (3) of section 62 and nominated
by the Commissioner in this behalf and to furnish a report of
such audit in the prescribed form duly signed and verified by
such accountant and setting forth such particulars as may be
prescribed and such other particulars as the Prescribed
Authority may require.

(2) The provision of sub-section (1) shall have effect
notwithstanding that the accounts of the dealer have been
audited under any oth~r Jaw for the time being in force or
other-wise.

(3) Every report under sub-section · (1) shall be furnished by the
dealer to the Prescribed Authority within such period as may be
specified by the Prescribed Authority:

Provided that ·the Prescribed Authority may, on an
application made in this behalf by the dealer and for any good
and sufficient reason, extend the said period by such further
period or periods as he thinks fit; so, however, that the
aggregate of the period originally fixed and the period or
periods so extended shall not, in any case, exceed one hundred
and eighty days from the date on which the direction under
sub-section (1) is received by the deaier.


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. ·'" . .,IJ:.: , j i

(4) The expenses of, and incidental to, any audit under sub-section ---\..

(1) induding the remuneration of the accountant shall be
determined by the Commissioner cmd paid by the dealer and in

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# .

default of such payment shall be recoverable from the assessee
in the manner provide!J in se ction <U of this Act for recovery of
arrears of tax, ·

(5) The dealer shall be given an opportunity of being heard in

respect of any material gatht::red on the basis of m1y audit under
sub-section (1) and proposed to be utilized for the purpose of
assessment."

Insertion of 7. In the pri~cipal Act, after section 71, a new section 7 lA shall be inserted,
section 71A. i;arnely:-

"Liability of the

71A.(1) Any dealer conducting exhibition,s, exchange melas or any prize

owner of the place or

schemes for sales promotion or any caterer supplying food and

premises in certain
cases services . shall obtain a written permission from the Commissioner.

Th•~ Commissioner· may issue such pe:rmission subject to such
conditions as may be specified in such permission. The dealer to
whom the permission is issued.shall exhibit the same at a conspicuous
place where the exhibition or exchange mela or prize scheme is
conducted. The o.wner of the premi::;es where the exhibition, exchange
mela or any prize schemes for sal ~ s promotion are conducted shall
obtain a copy of the permission issued _by_ the Commissioner and
intimate the Commissioner concerned the particulars regarding the
period during which the mela is conducted, the dealer cunducting the
mela and the conditions subject to which the _premises are lease& out

for the conduct of such exhibition .. exchange mela or prize schemes

and any other relevant informati.on. Where the owner of the premises

fails to do so, he shall be jointly and severally liahle for any tax that
may become due on the sales _qf goods made in such exhibition,_
exc:hange me la or any prize schemes.

(2) A caterer supplying food and services in a place which is not his
regular place of business shall obtain a written permission from the
Commissioner. The Commissioner may issue such permission subject
to ~mch conditions as may be specified in such pe1mission. The owner
###### of 1he premises where such supply i:J made by the caterer shall obtain a

copy of the permission issued by the· Commissioner and intimate the

Pre:scribed Authority concerned the particulars regarding the period
during which the supply is so made . Where the owner of the premises

fails to do so, he shall be jointly and severally liable for any tax that

. may become due on the sales of goods made in such catering."

Amendment 8. .· In the principal Act, in section 77,-
of section 77.

(i) in the marginal note, between the words "by" and "Rail", the word

. and punctuation mark "Road, ''' shall be inserted;

(ii) in sub-section (2), in between the words "by" and ''rail", the


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###### THE ASSAM GAZETTE, EXTRAORDINARY, __ MARCH 30, _20~0_7 ____ -=5:...::..9 .. 9

Amendment 9. In the principal Act, in section 80,--
of section 80.

(i) sub-section (2) shall be omitted; . j                           - .
(ii) in sub-section (3), in the first paragraph, in the: end, the words and

punctuation mark "or to the Commissioner, as the case may be"
shall be omitted;

(iii) in the proviso to the sub-section (3), ·1:he words "or th1: State

representative on behalf of the Commissioneri. appearing between
the words "appellant" and "had" shall be omitted;

(iv) in sub-section (5), the word "Commissioner" appearing hetwcen

the words "the" and "a" shall be substituted by the words
''concerned authority"; · [ . .

(v) in sub-section (6), the word "Commissioner' appearing between

the words "the" and "with" stiall be substituted by the words
"concerned authority".

Amendment 10. In theprincipal Act, in section 90,--
of section 90.

(i) after the word and punctuation mark "rules thereunder,", the
words, "the Commissioner" shall be inserted;-
(ii) for the words "be liable to imposition of', the following shall be
substituted, namely:-

"impose on him";

(iii) the word "to" appearing after the words- and punctuation mark
"continuing one," shall be omitted.

Amendment 11. In the principal Act, in section 109, in sub-section (4), frlr the punctuation
of section mark ".", the punctuation mark ":" shall be sub!;tituted and thereafter the

109.

following proviso shall be inserted, namely:                   -

"Provided further that when exemption is gramed in the form of

remission, the eligible unit shall be entitled to retain the part or whole of
tax collected by way of subsidy from the Government subject to maximum

permi!>Sible monetary limit and/or time limit and oth1~ r conditions as may
be prescribed in the appropriate scheme."

###### MOHD .. A. HAQUE,

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


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