The Assam Finance (Sales Tax) (Amendment) Act, 1977
## The Assam Gazette

###### EXTR A.ORDINAR Y

PUBLISHED **BY** AUTHORITY

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~ c;. 167, fit"f ~~. ~~1<9(Ri<rt~ , f~~~ 15, 1977, 24 ~lc~M. 1899 "!~

No. 167, **Di•par1** Thursday, 15th December 1977, 24th **A1rahayaaa**

1899 **(S.** E.)
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            - GOVRRNMENT OF ASSAM

ORDERS BY THE GOVERNOI't

q:GISLATIVE DEF' ARTMENT

NOTIFICATION

The 15th December 1977

No·.LGL 178(77 /. 3-The following Act of the Assam Legislative

Assembly which receixed the assent of the Govc:roor is hereby published
or general information. ·


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ASSAM ACT XXI OF 1977

(Received the a11sent of the Governor on 13th December, 1977)

'
###### THE ASSAM FINANCE (SALES TAX) (AMENDMENT)

ACT, 1977

An

Act,

###### further to amend the Assam Finance (Sales Tax) Act, 1956

Preamblt:. wd hereasA it is . expedi(ent further to ~~s ~7,~~J

amen the ssam Fmance Sales Tax) Act,

1956, hereinafter referred to as the prin-

~ipal Act, in the manner hereinafter appear-
###### ing;

 It is hereby enacted in the Twenty-

eighth Year of the Republic of India a•
follows

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

commencment. e- Act, 1977.

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

(3) It shall come into force at once.

Anal!!ldaeR t 2. In Section 2 of the principal Act--

ef Section 2
of Aasam

Act XI of (a) after clause· IA, the following shall
19.56. be inserted as clause lB, namely:-

###### ''lB ''Business" includes-

(i) any trade, commerce or manu-
facture or any                   - dventure or
concern in the nature of trade ,
commerce or manufacture, whe-
ther or not such trade , commer-
ce, manufac1ure, adventure or


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THE ASSAM GAZETT:.!:, EXTRAORDINARY, DEC. 15, 1>17 ~59

___£:._ _ ___ ' " .                - -----

concern is tarried on with the
motive to make gain or pro-

fit and whether or not any
gain or profit accrues from such
trade, commerce, manufacture,
adventure or concern ; and

(ii) any transaction in connection

with, or incidental or anci-
llary to, such trade, commerce,
manufacture, adventure or con-
cern;''

(b) for clause 2, the following shall            -

be substitukd, namely :-
"2. "Dealer" means any person

who carries on the business of
selling taxable goods in Assam.

Explanation- The manager or agent
of a dealer who resides outside

Assam and carries on the business
of selling taxable goods in Assam
shall in respect of such business
be deemed to be a dealer for the
purposes of this Act."

Amendm ent 3. Section 3 of the principal Act shall
of Section 3
of Assam Act be re-numbered as Section 3(1) and
XI of 1956. thereafter the following shall be inser-

ted as sub -section (2) of that section,
namely :-
"(2) The tax under sub-section (1) shall
be payable at the stage of fint sale
of the taxable goods in Assam :

Provided that where any question arises

as to whether any particular sale is the _I_

first sale in Assam the burden of proof
that it is not the first sale shall be on
the dealer making the sale.''

Amendment 4. In Section 5 of the principal Act,

of of SectiAssam on _5 In ·_ SU b -sect10n · (1) b etween t l le WOr d S ''d ea 1 " er

Act XI of and ''shall" the words ''liable to .pay tax

956• under secti~n 3" shall be inserted.


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960 THE ASSAM GAZETTE, EXTRAORDINARY, DEC. 15, 1917

                                                   - r

Am <::ndment
5. In Section 8 of the principal Act,

of Section 8
of Ass:nn Actin sub-section ( 4), between the figure "22"

XI of [1956]• and. the punctuation mark ". " at the end of
the sub-section, the following shall be
substituted, namely :-

"or in the case of sales covered by a
notification under sub-section (5) of Section
22 by such evidence as may be specified in
the notification."

Am ~ndment 6. In Section 22 of the principal Act,
of Section 22after sub-section ( 4), the following shall be

)[ 1~}af1%~~tinserted as sub-section (5), namely :-

"(5) Notwithstanding anything contained
in sub-sections (2) and (3), the State Govern-
ment may provide by notification that the
tax payable under this Act in respect of
any sale or class of sales and subject to
:such conditions as may be specified in the

notification need not be paid in the manner
provided in sub-sections (2) and (3) by the
dealer making the sale but shall be deposited
by the person, body or authority to whom
the sale has been made in . such manner
as may be laid down in the notification."

A-.enliaent 7. For Section 22A of the principal Act,

~f Section

22A of the following shall be substituted, namely:-

/\ssam Act
XI of 1956.

"22A. Interest payable by dealer              - (1) If
any dealer does not pay into a Government
Treasury the full amount of tax payable by
him under this Act by the due date simple
interest at the rate of twelve per centum              -

per annum from the first day of the month
next following the said date shall be payable
by him on the amount by which the tax
paid, if any, by the due date falls short of
the Etax payable. No interest under this
sub-section shall be payable if the amount

of tax paid by the due date is not less

than ninety per centum of the tax payable.


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THE ASSAM GAZETTE, EXTRA.ORDINARY, bEC. 15, L77 _<;6J_

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(2) If such tax is not paid within a
period of sixty days from the due date,
then in addition to interest payable under
sub-section (1), the dealer shall be liabl~ to
pay simple interest at the rate of twenty-
four per centum per annum from the day
commencing after the said period of sixty
days on the amount by which the tax

paid, if any, before the expiry of the said
period falls short of the amount of tax
payable.
(3) If any dealer does not pay the full

amount of tax payable by him under this
Act in respect · of any period between the

1st day of January, 1968 and the 30th

September, 1977 before the commencement
of the Assam Finance (Sales Tax) (Amend-
ment) Act, 1977 he shall be liable to pay
simple interest, at the rate of twenty-four

per centum per annum from the said date of
commencement on the amount by which the
tax paid, if any, before such commencement
falls short of the tax payable. ,

(4) Interest under this Section shall be

payable till the tax payable is paid in
full :
Provided that where a dealer pays a
part of the tax payable after the due date or
in a case covered by sub-section (3), after th~
commencement of the Assam Finance (Sales
Tax) (Amendment) Act, 1977 he shall be
liable to pay interest at the appropriate rate

on the whole of the tax payable up to the
date of part payment and thereafter on
the balance tax payable.
(5) Where any interest becomes pay-

able under this Section, the officer competent
to assess the dealer under Section 9 shall
record an order to that effect specifying the
amount of interest payable and the amount
on which and t:he period for which the inte-
rest is payable. Notwithstanding anything

contained in this Act, an order under this
sub-section can be passed at any time
when interest under this Section is found
**to** **be** **due.**


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S62 TH}-: AS SAM GAZETTE, EXTRAORDINARY, DEC. 1$, _197'1_

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(6) Where an order is passed under
su b-sec6on ( 3) of Section 2'1 in respect of

any dues, any interest relatable to the same
dues and accrued under this Section up to

the date of such order and any further
interest accruing after such date shall be

recovered in the course of proceedings
initiated in accordance with the said sub-
section (3) in respect of the said dues and
for that purpose no order under sub-sec-

tion ( 5) of this Section or notice un<ler.

Section 21 shall be necessary in respect
of such interest.

(7) The provisions of this Section shall
not apply to tax payable in respect of
sales covered by a notifi cation under sub-
section (5) of Section 22.

**Explanation** I.- For the purposes of this

Section "tax payable"

means the amount of tax
as finally assessed under

this Act.

**Explanation IL-For** t.he purposes of this

                        - Section tax payable shall
be deemed to be due for
payment as follows :-

For any period

(a) From 1st April to

30th September .. ... by 31st October.

(b) From !st October
to 31st March . . ... by 30th April."

Amendment 8. In Section 23 of the principal Act,

of Section 23 of Assam a1ter r. SU b -section · (3) . , t e h _r IO 11 OW1ng ·_ S h a 11 b e

Att XI of inserted as sub-section ( 4) namely:-
1956. ' '

" ( 4) The provisions of this Section
shall not apply to tax payable in respect

of sales covered by a notification under
sub-section (5) of Section 22.''


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THE ASSAM GAZETTE, EXTRAORDINARY, DEC, 15, 1977 %3

Am endment 9. In Section 25 of the principal Act,
ofS ection .

25 of m sub-section (7A), between the words
Assam Act ''him" and the punctuation mark "·" the
XI of ' '
1956. following shall be inserted, namely:-

"other than tax assessed in respect

of sales covered by a notification under
sub-section ( 5) of Section 22".

Amendment 10. In the 1 Schedule to· the principal

of Schedule A .
to Assam Ct.               -

. Act XI of
1956.

(a) for items 10 and lOA, the following
shall be substituted, namely:-

"10. Motor Cars 7 paise in the

rupee.

lOA. Motor vehicles (excluding
motor cars), motor omnibuses, motor
vans and motor lorries, chasis of
motor vehicles, bodies of motor

vehicles, component parts of motor
vehicles, all varieties of trailers by
whatever name known, tyres (inclu-
ding pneumatic tyres) and tubes

ordinarily used for motor vehicles
and trailers (whether or not such
tyres and tubes are also used for
other vehicles), batte ries and other
articles adopted for use generally
as parts or accessories of motor
vehicles and trailers. 12 paise in

the rupee.''

(b) for item 40, the following shall be
substituted, namely:-

"40. Iron £!,nd Steel as defined

in clause (IV) of Section 14 of the
Central Sales Tax Act, 1956 (Cen-
tral Act 74 of 1956). 4 pa1se m

the rupee ."


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~6:i- T!!E ASSAM GAZETTE, ~XTRAORDINAWl, _ DEC. 15, _I':J71_

(c) for item 45, the following shal~ be

substituted, namely: --

''45. Plastic or rubber foam

products and similar other articles
made wholly or partly of artificial 12 paise in
or synthetic resin. the rupee".

( d) for item 46, the foll wing

shall be substituted,

namely : -

"46. Coalgas and Coal in-
cluding Coke in all its for ms 4 paise in
but excluding Charcoal. the rupee."

( e) item 62 shall be deleted.

(f) for item 65, the following
shall be substituted,
###### namely:-

"India-made and imported
foreign liquor _ includin~

whisky, brandy, rum, gin,
wine, champagne, beer, cider,
perry, ale and other fermen- 40 pa1se m

                  - ed potable liquors. the rupee."

U. T AHBILDAPl,

Secretary to the Govt. of Assam,

Legislative Assembly.

1'.U HATI- P . 111t'1:! and publi ~h ed hv th: Su pd t. i/c .. Assam Gov

(f~-c~n tte l                      - o 333 - 1,7(" +s20 15 12. 1977.


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