The Assam Sales Tax (Amendment) Act, 1971
ASSAM ACT VII OF 1972

T HE ASS AM SALES TAX (AMENDMENT) ACT, 1971

[Received t he assent of the Presid-ent on the 27th January 1!172j

[Publish ed in the _Assam Gazette,_ Extraordinary, dated the 27th January
1972]

# An

Act

fur ther to amend the Assam Sales Tax Act, 1947

PrcA mble. Whereas it is expedient further to amend the Assam As!am Ac t

Sales Tax Act, 1947, h~reinafter called the principal f9~~~ of
Act, in the manner hereinafter appearing ;

It is hereby enacted in the Twenty-second Year
of the Republic cf India as follows:-

Short ti tle, I. ( 1) This Act may be called the Assam Sales

extent and Tax (Amendment) Act 1971.
commence-       -

ment .

(2) It shall have the like extent as the princi-

pal Act.

{ 3) It shall come into force at once.

loser·tion of 2. After Section 3 of the principal Act, the following

new Section shall be inserted as Section 3A, namely::::_

3 A in Assam

Act XVII of
1947.

3A. (1) Subject to the prov1s1ons of this Section,

' ' Surch arge
on sales. every dealer, liable to ray tax under Section 3,

shall be liable to pay, in addition to such tax
and any other dues µayal..ile undt:r any law for

). :. ' the· time being in force, a surcharge, herein-

after referred to as Sales Surcharge, on his
!:>ales.

(2) The rate of Sales Surcharge on any sale shall

be one per centum of the amount of tax pay-

able under this Act in respect of the said sale:

Provided that tltis Surchari;re shall not apply in

respect of goods declared to be of special importance
under Section 14 of the Centi al Sales Tax ,A ct Central Act.

\956 if the ceiling rates as - Prescribed under Sec: [74] of [1956] t

tion 15 (A) of the afo1·esaid Act has been reached:


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l>rovide<l further that the amount. of Sales Sur-

charge payable J,y a dealer for any 1eturn period

as p re~cr ibed under su b-secti_,.1 (I) of Section 16

~hall be rounded               - off to the nearest rupee.

(3) The Sales Smcharge shall be p yable as if it .

were a tax unde r Section 3, and the provisions of this
:Act including the rules th e r eu~ de r bLt not including
ihe pr.:wiso to sub-section (I) of Section 4 and sub-
se ction (2) ol ~ection 3 7A of thi s Act shall accordingl~
applr; and the authodies for the tim ~ being

empowered to collect and enforce paymePt ot the said
tax und er Section 3 shall, unles& otherwise provided for
by or under this Act, "Vithin their respe( tive jurisdiction
for the purpose of the said tax accordingly ccllect and
enforce payment of the Sale Surcharge:

Prvvided that the State Government may, for

facilitating implementations, by notification in the

Official Gazette, direct that in any case or class of
cases t he pro...isions of this Act including the rules
thereunder shall apply subject to such indications n9t
incon,istent with the provisions of this St>ction and as
may be ~pe cified in such notification.

(4) Notwithstanding anything contained in sub-

section _(3) ,_ the State G0vernme11t may make ru1es
ugenerally for securing the payment of the Sales

# srchargc t:nd carrying int<> effect the provisions

of sub-sections ( 1) and (2) and in particular for

e nsurio g the proper m ainte nance and rend ering of
accounts of the Sales Surch arge".

Repea l an 1I 3. (1 ) The Assam Sales Ta.x (Amendment) Ordi- !ma~

sav ing . nance 1971 is here by repealed Ordinance

,                                   - IX -0f 1971.

(2) Notwithstanding such repeal, anything

done or any action taken under the Assam Sales
# Tax (Amendment) Or dinance, 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
of the Ordinance).


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