The ASSAM SALES TAX (AMENDMENT) ACT, 1954
### :h

ASSAM ACT XII OF 1954,

THE ASSAM SALES TAX (A MENDMENT

( Received the assent of the Governor on the 5th

( Passed by the Assembly )

[Published in the Assam _Gazette,_ Extraordinar y, dated the 7th April 19 54)

_An_
_Act_
_further_ _to_ _amend_ _the_ _Assam Sales Tax_ _Act,_ _1947_

#### Preamble.- WHEREAs it is expedient further to amend the Assam Sales Tax
Act, 1947 (Act XVII of 19<1.7), he re inafter called the principal Act in the manner
hereinafter appearing ;

It is hereby enacted as follows:-
1. Short title, extent and commencemeut.-- (1) This Act may be called
the Assam Sales Tax (Amendment) Act, 1954.

_(ii)_ It shall have the like extent as the principal Act.
_(iii)_ It shall come into force at once.

2. Deletion of sub-section (15) of Section 2. -Sub-section (15) of Section

2 of the principal Act shall be deleted.

3. Substitution of Section 3.-For Section 3 of the principal Act, the fol-

,Jowing shall be substituted, namely:-

"3. (1) Subject to the provisions of this Act and with effect from the com-

mencement of the Assam Sales Tax (Amendment) Act, 1954, every dealer
whose gross turnover from sales which have taken place either wholly in Assam

### or both in and outside Assam during the twelve months immediately preceding
the date of such commencement exceeded Rs.l2,000 (hereinafter referred to as
"the taxable quantum") shall be liable to pay tax under this Act on sales which
have taken place or deemed to have taken place in Assam on and from the date

.of such commencement:

Provided that the tax shall not be payable on sales involved in the execution
of a contract which is shown to the satisfaction of the Commissioner to have
been entered into on or before the lst day of February, 1948.

(2) Nothing in sub-section (1) shall, except in cases covered by the first

~ proviso to sub-section (12) of section 2 of this Act be deemed to render any
dealer liable to tax on the sale of goods where such sale takes place-

(i) outside the State of Assam ;
(ii) in the course of th e import of the goods into, or export of the goods
out of, the territory of India ; or

(iii) in the course of inter-State trade or commerce · except in so far as

. Parliament may by law otherwise provide.
(3) Every dealer to whom sub-section (I) d9es not apply shall be liable to
pay tax under this Act with effect from the first of April of the year during which
his gross turnover from sales which have taken place either wholly in Assam or

   - both· in and outside Assam first amounts to or exceeds the "taxable quantum":

    - Provided that such dealer shall not be liable to pay the tax under this Act
during such year in respect of his gross turnover upto the 'taxable quanttlm'

specified in sub-section ( l).


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(4) Every dealer who has become liable to pay tax under this Act
continue to be so liable until the expiry of "three consecutive years, during
of which his gross turnover from salts which have taken place either wholly,
Assam or both in and outside          - ssam has failed to amount to or exceed the
able quantum' and on the expiry ofthis period, hi~ liability to pay tax under
Act shall cease.
(5) Every dealer whose liability lO pay tax under this Act has ceased u
the provisions of sub-section (4) shall again be liable to pay tax with effect
the first of April of the year during which his gross turnover from sales
have taken place either wholly in Assam or both in and outside Assam
amounts to or exceeds the "taxable quantum".

(6) Where a dealer liable to pay tax under this Act starts a new bus
partnership firm or concern, whether by changing the
style or name of the previous business, partnership firm or concern

notwithstanding anything contained in the proviso to sub-section (3)

section, be liable to pay tax on sales which have taken place or deemed to
taken place in Assam from the date of the commencement of the said bu
partnership firm or concern as the case may be.

**4.** **Amendment** **of sub-section** (l) of Section 10.-At the end of

section **(1)** of Section 10 the semi-colo~ shall be _substituted by a full stop and
following sentence shall be added, namely : - .

"The Commissioner shall register a dealer who fails to apply for reg
tion within a specified time."

**5.** **Amendment of** **clause** **(4) of Section** 15.-For clause (4) of Section

of the Principal Act the following shall be substituted, namely :-

"('1.) In respect of articles specified below the per centum as shown "'<>'""''"':

each item of the balance remaining after making the deductions ad
under clauses (l), {2) and (3).

#### l. Luxury goods as specified in Schedule L.. Five and

2. Cigarettes, cigars, and smoking tobacco ...
in sealed containers.
3. Other goods

**6.** **Substitution** **of Section** 31.-·For Section 31 of the Principal
following shall be substituted, namely:-

"31. (1) The Commissioner may out of his own motion, call for an~ ... ~ ..... ,,...,.

the records of any proceedings which have been taken under this Act by
person -appointed. under sec'tion 8 to assist him and revise, subject to the
sions of this Act and after such enquiry as may be deemed necessary , any ord
passed in such proceedings ;

Provided that no orde/ prejudicial to a dealer shall be passed under this
sub-section without giving him a reasonable opportunity of being heard.
(2) The Commissioner may also on petition filed within ninety days of
service of the order passed under Section 30 of this Act and after giving
petitioner an opportunity to be heard, revise such order and rnake such order
he thinks fit. '


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(3) Any order passed by the Commissioner under sub-sections (1) and \ 2}
subject to the provisions of Section 32, be final. ,

7. Amendment of Section 32.-InSection 32 of the Principal Act_:

ta) for sub-section (2) the following shall be substituted, namely:-
"Within sixty days from the date of service of any order under sub-section
of Section 30 or sub-section (1) or (2) of Section 31, the dealer may, by
in writing, require the Board to refer to the High Court any question of
arising out of such order or the Board may make such reference out of its
motion. Where the petition is made by a dealer, it shall be accompanied
a fee of one hundred rupees".

_(b)_ The words "or. the Commissioner, as the case may be", occurring in
( 3) and ( 4 l shall be deleted.
8. Amendment of clause (c) of sub-section (3) of Section 42.-In
(c) of sub-section (3) of section 42 of the Principal Act the words ''the .

' shall be substituted by the words "this or any other State Government."

9. Amendment to Schedule JI.-In Schedule II to the Principal Act the
ing shall be inserted after serial N o.l as serial lA :-

One anna and six pies

#### "IA Cigarettes, Cigars, and

in the rupee".

smoking tobacco in sealed
containers.

### ASSAM ACT XIII OF 1954

THE ASSAM TAXATION (ON GOODS CARRIED BY ROAD

OR INLAND WATER-WAYS) ACT, 1954

(Passed by the Assembly)

(Received t:4e assent of the Governor on the 9th Apri11954)

(Published in the Assam _Gazette,_ dated the 14th April 1954)

_An_

_Act_

_to_ _provide for_ _the_ _levy_ _of_ _a_ _tax_ _on_ _certain_ _goods_ _carried by_ _road or_ _inland water-ways_ _in_ _the_

_State_ _of Assam_
#### Preamble.- WHEREAS it is expedient to impose a tax on certain goods carried
by road or inland water-ways ;       -

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

1. Short title, extent and commencement.-(1) This Act may be called
the Assam Taxation (on goods carried by roads or inland water-ways) Act, 1954.

(2) It extends to the whole of Assam . " .

~3) Jt shall come into force on such date as the State Goyernment may, by
notification in the official Gazette, appoint.
2. Definitions.-In this Act, unless there is anything repugnant in th~

oubject or context-       -

            - (l) "Baler" means a person who owns or possesses a pressing machine for
the compression of jute into bales.      -      -
(2) "Boat" means a vessel or watercraft propelled or pulled or towed by

and or steam or mechanical power ur any other device ~


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