The Assam Finance (Sales Tax) (Amendment) Act, 1959
'J he 15th May 1959

## No LJL.10i59.-The following Act of the Assam Legislative Assembly
which received the assent of the Governor is hereby publised for general
## information.

 Received the assent of the Governor on the 14th May 1959

 ASSAM ACT XVI OF 1959

 THE A5SAM FINANCE (SALES TAX) (AMENDMENT)
 ACT, 1959

~As pa sed by lhe :\ssembly)

## [Published in the Assam Gazette, dated the 20th May 1959]

_An_
_Act_

furth ~1 _to_ _amend_ _the_ _AJSam_ _Fi11ance_ _(Salej Tax) Act._ _1956_

## Preamble.- WHEREAS it is expedient further to amend the Assam
Finance (Sales Tax) Act, 1936 (Ass:1m Act XI of 1956), hereinafter called
the principal Act , in the manner hereinafter appearing ;

# It is hereby enacted in the Tenth Year of the Repub~i c of India a'

## follows:--

 1. Short title, extent and commencem.ent.-(i) This Act may be
called the Assam Finance (Sales Tax) (Amendment) Act, 19 59.
## (ii) It shall have the like extent as the principal Act.
_(iii)_ [t shall come into force with effect from the 1st April, 1959.

## 2. Amend:went of Section 2 of Assam Act Xl of 1956.-For
clause (ii) of sub-section (9) of Section 2 of the principal Act, the following
shall be substituted, namely'.-

## "(ii) 3·84 per cent in the case of such goods as are taxed at the rate of
4 naye paise in the rupee and 6·51- per cent in the case of such goods
as may be added to the items of the Schedule, by a notification, under
section 42 of this Act, and liable to be taxed at 7 naye paise in the rupee
## of the aggregate hereinbefore referred to, after deduction therefrom of the

_.--:;::::;:r -_ amount, if any, under sub-clause (I), and"

## 3. Am.endm.ent cf s~ction 5 of Assam. Act XI of 1956.-ln

section 5 of principal ,\ct-

the proviso to sub section (3) an:i the Explanation shilll be deleted.

## 4. Amendment of Sc cl ion 23 of Assam. Act XI of 1956.-In

Section 23 of the principal Act-
## thc proviso to sub -section (lj shall be deleted.

# 5. Amendmeot of Sectio:i 28 of Assam Act XI of 1956.-In sub-

section (I) of Section 28 of the principal Act, the words "in addition to the
## tax due under the: Act" shall be inserted after the word "offr.nce" and comma and before the words rna smn".
 B. C. BARUA,
 Secy. to the Govt. of Assam, Law Dcptt.


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