The ASSAM SALES TAX (AMENDMENT) ACT, 1952
#### ASSAM ACT XII oF 1952

THE ASSAM SALES TAX (AMENDMENT)

ACT, 1952

(Passed by the Assembly)

(Received the assent of the Governor on the 8th October 1952.)

[ Published in the **_J.1111m_** _Gazette,_ dated 15th October 1952]

_An_

_Act_

_further_ _to_ _am7d the_ _As.ram_ _Sales Tax Act,_ _1947_

WHEREAS it is expedient further to amend the Assam Assam

Sales Tax Act, 1947, hereinafter called the principal Act XVII
in the maimer hereinafter ,1ppearing; ,                     - ' IY47 .

##### It is hereby enacted as follows :-

Short title, l. 0) This Act may be called the Assam Sales Tax

extent and (Amendment) Act, 1952.
# :=.ence- (2) It shall pave the lil;e extent as the principal Act •

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

'
SuJ,stitution 2. For . sun-section (16) of section 2 of the principal
of sub-sectionAct the following shal~ be substituted namely:-
(16) of sec-                -                -                - ,                -
tion 2 of '' ( 16) 'yeax Lm~ ans ; .the financial year".

Assam Act _.l;' . . ·;· .

XVII ofl947.
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           - men~rnent 3. For clause (i) _(b)_ of sub-section (1) . of section 15

0 f)sccft1Aon [15 ] of the principal Act, the following shall be substituted,
\ 1 o ssarn

                - , 1'\ct XVII namely:-
of 1947. "(b) use in manufacture or production of any goods,
the sale of which is taxable under this Act."

~ubsti t U" 4. F'or section 24 of the principal Act, thb following

;IO~'on °f f shall be SUbstituted, namely:- .
24

A~rn Ac; "24. When the busines~ or stock of a registered
XVII of dealer passes on to any person o'r per~ons, whether by

1947. sale, inheritance, gift,. possession or otherwise, the liability ..
_td pay 'an)/'tax·_ payable' in respect of such . business and
remaining unpaid at the time of such passing on shall be

jointJy and se,verally 911 tl!e dealer or such. person or per-

             - . . sonS and such person or persons shall, within 30 days of such
passing on, apply for registration under section 9".

         - ·Amendment 5. In sub-section ( l) of section 31 of the principal Act,

            - fsection 31 after the word ''the'' appearing for the second time in the

~tA~~i1 ~f second line the words ''service of the'' shall be inserte·d.

6. In sub-section (2) of'section 32 of the principal Act,
of section 32 for the word. "passing" the words "date of servic~" shall be
of A s_s a rn substituted.
, Acl.XVII of .

              - .194'1.

lnser:tion 7. After section 44 of the principal Act, the ,following

#### 0' new

             - tton 44[Asec-]to [ new section shall ] [be ] [inserted, namely ][:-]

            - ssam Act
#### xvu · ~ ~ :

1947: .

"Power . to . . 44A .. The Commissioner may, for the purposes of this
call fo.r              - -. Act :- ·

formatJoo.            - (1) reqmre . any f' 1rm or associatiOn . . or .._1. c· m u d un d' IVI 'ded

or joint family to furnish him with a statement of the
names and addresses of the members of the firm or
association or of the names and addresses 'of the mana-
ger and members of the family, as the case may _be ;
_(2)_ require any person whom he has reason to 'believe
to be a trustee, guardian, manager or agent to furniah him
with a statement of the names of the persons. with their
addresses for or of whom he is a trustee, guardian, marlager

11 or agent ;

(3) require any person .· whom he has reason to
believe to have obtained goods from outside t.lle State

to furnish , him with a sta~ement of the names of persons )',.
with their addresses from whom he bas obtained the ·
goods and of the names and prices of goods obtained ;
(4) require any person whom he has reason to
believe to have despatched goqds to ~ny place outside
the State to furnish him with a statement of the names of

                - , - persons with their addresses to whom l:e has despatched the
goods and of the names and prices of i<lods de!ipatched."

c 8. Section 51 of th~ princip~l j\pt ·'ollhall be deleted.

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