The Indian Stamp (Assam Amendment) Act, 1971
(2) The Nayak, the President and the

Shramik Member of a Shramik Bahini shall
furnish such information in regard to the
affairs of the Shramik Bahini as the Enquiry
Officer may require."

Amendment 9. In section 25 of the principal Act~-
of section

25 of Assam
Act XXIV
of 1960.

(I) in sub-section (I) for the words "Chief

Engineer" the words "Executive Engineer"

shall be substituted.

(2) For sub-section (2), the following shall be
substituted, uamc-ly :-

~2) T he aggrieved ::Shramik Bahini whose regis·

tration is cancelled _by_ a Registerfog
Authority may, within thirty days from
the date of such cancellation of registra-
tion, submit an appeal to the Superin~
tending Engineer of the Circle of Public

Works Department of both Wings, _viz.,_
Roads and Buildings and Flood Control
and Irrigation, as the case may be, where
the Shramik Bahini has been registered
originally, and the Superintentling Engi·
neer shall be the Appellate Authority

whose decision shall be final and not open
to ap peal or revision in any court.

#### ASSAM ACT II OF 1972

T HE INDIAN STAMP (ASSAM AMENDMEN'T) ACT, 1 ~ 71

[Published in t he Assam Gazette, Extraordinary, dated ~he

i9th January 1972]

(Received the a ssent of the Governor on the 13th January 1972)

#### An
Act

#### further to a rnen d t he Indian Stamp Act, 1899, in its application

to Assatn.

Preamble. Whereas it is expedient further to amend the Central Act

Indian S tamp Act, 1899, hereinafter called the II of 1899.

prin cipal Act, in its application to Assam, in

the mann er herQinafter appearing ;

/


-----

4

It is hereby enacted in the Twenty-second Year

of the Republic of India as follows: -

Short title, 1 ( 1) This Act may be called the Indian

~~~~en:~d Stamp (Assam Amendment) Act, 1971.

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

Act.

(3) It shall come into'force at once.

Insertion of 2. After Section 3 of the principal Act, the follow-
a. ne~ sec- ing shall be inserted as Section 3-A, namely:-
t10n m Cen•

tral Act Il
of 1899.

' 'Surcharge 3-A. ( 1) There shall be charged, levied and paid

on Stamp to the Government of Assam, besides dues payable

Duty. under any law for the time being in force including

Section 3 of this Act, a surcharge- , hereinafter referred
o as Stamp Surcharge on the instruments mention·ed

in the following items of Schedule I to the principal
Act, namcl),-

Item Nos.1-10, 12, 15-20, 22- 26, 28, 29,

#### 31-36, 38-~46,48, 50-51, 54-61and63- 65:

Provided that the surcharge shall not be payable
in respect of instruments exempted by Section 3.

(2) The rate of Stamp Surcharge shall be Twenty-

five paise per instrument.

(3) The Stamp Surcharge shall be payable as if

It were a duty under Section 3 and the provisions of
this Act including the rules thereunder shall accordingly

apply ; and the authorities for the time being · em·
powered to collect and enforce payment of stamp duty
shall, unless otherwise provided for by or under this
Act, within their respective jurisdiction for purposes
of stamp duty accordingly collect and enforce pay•
ment of stamp duty:

Provided that the Government of Assam may, for

facilitating implementation, by notification in the
official gazette, direct that in any case or class of cases .
the provisions of this Act including the rules thereunder

shall apply subject to such indications not inconsistent
with the provisions of this section and as may be
specified in such notification.


-----

#### 5

(4) Notwithstanding anything contained in sub-

section (3), the Government of Assam may make
rules generally lor securing the payment of the Stamp

Surcharge and carrying into effect the provisions of
sub-sections (I) and (2) in particular for ensuring
the proper maintenance and rendering of accounts
of the Stamp Surcharge."

Repeal and 3. (I) The Indian Stamp (Assam Amendment) Assam Or"'i

saving. 0 dr mance , [. ] 1971 1s · h ere y b r epea e • 1 d nance of XIII
1971 •

(2) Notwithstanding such repeal auy thing done or

any action taken under the Indian Stamp (Assam
Amendment) Ordinance, 1971, shall be deemed to
have been done or taken under this Act as if this
Act has commenced on the fourth day of December,
1971 (the date of promulgation the Ordinance).

A SSA \1 ACT II I OF 1972

THE ASSAM PURCHASE TAX (AMENDMENT) ACT, 1971

(Puhlished in the Assam Gazette, Extraordina1 y, dated the 27th January

1972]

[Received the assent of the President on the 27th January 1972 J

An

Act

#### further to amend the Assam Purchase Tax Act, 1967.

Preamble Whereas it is expedient turther to amend the Assam Assam _Act._

Purchase Tax Act, 1967, hereinafter called the princi- ~~~ ° 1

pal Act, in the mar.ner hereinafter appearing ; 7               -

. It                         - is hereby enacted in t' te Twenty~1econd Year

               - of the Republic of India as follows:--

Short title, 1. (I) This Act may be called the Assam

ex•e11t and Purchase Tax (Amendment) Ac.t, Hl71.
comm once·

mcnt.

(2) It shall have the like extent as the prin ci pa1

'Act.

(3) It shall come into force at once,


-----

