The Assam Purchase Tax Act, 1967
The 26th October 1967

No.LJL/16/67/11.- Th e following Act of the Assam Legislative Assem-
bly which received the assent of the Pre sident is hereby publi shed (or general
informa tion.

ASSAM ACT XIX OF 1967

(Received the assent of the President on the 21st October, 1967)

###### TH E ASSAM PURCHASE T AX .. ACT . 19l} !

[Published in the Assam Gazeue, Extraordinary, dated the 26th Octo ber, 1967J

An
Act

###### to provide for the levy of tax on the purchase of raw jute and raw hides and skins in Assa m .

Prea mble Whereas it is necessary to make an add ition to the

rev enue of Assam and for that purpose to impose

a tax on p urchases of raw jute and raw hides and

skins in Assam ;

It is hereby enacted in the Eighteenth Year of the
Republic of India as follows:-

Short title, l , t!) This Act may be called the Assam Purchase
extent an -t Fax Act, 1967 .
commence-
ment. (2) It extends to the whole of Assam.

(3) It shall com e into force on such date as the
St:ltc G',vernment may, by notifica tion 111

the official Gazette. appoint.


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Definitions. 2. In this Act, unless there is anything rep ugnant in
the subject or context-
###### e1) "Board" means the Assam Board of Revenue Assam
constituted under the Assam Board of Re- ~~

venue Act, 1962; .
(2) "Commissioner" means the Commissioner of
Taxes appointed under section 4 ;
(3) "Dealer" means an occupier of a jute mill
or a purchaser.

ExpJanation.-The manager or agent of a de aler

who resides outsid e the State and carries on th e busi-
ness of buying raw j ute or raw hides and skins in the
State shall, in respect of such business, be de emed to
be a dealer for th e purposes of this Act ;

(4) "jute" means the fibre of the plant kn own

Lotanicallv as belonging to th e GE :'-J US COR·

CHORUS, and includes all th e species of the
GENUS w hether known commonly as " PAT",
"KOSTA", ' -NALIA" or bv any na me, and also
means the plant known botani cally as i i IBI SCUS

CAUNABINUS and commonly known as " M EST A" ;
(5) 'Jute-mill" m eans a factory as defined in, or Act 63 01
declared to be a factory under the Factories Act, 19-t8 1948.
which is engaged wholly or in part in th e manu fac-
ture of jute p roducts;

(6) "occupier of a jute-mill" means the person
who has ultimate control over the affa irs of the
jute-mill :
Prov'ded that where the affairs of a jute-mill are
entrusted to a managi ng agent , such agent shall be
deemed to be the occupier of the j ute mill ;
(7) "pre~cribed" means prescribed by rules made

under this Act;

' -- (8) "person" means any individual, or association

or body of individuals, and includes a Department of
Government, a Hindu undivided or join t family, a

firm and a company, whether incorporated or not :

(9) "quintol" mean" the weight equivalent to Act 89 of
one hundred Kilograms as defined in the Standard 1956.
of Weights and Measures AC[1], 1956 ;

t 10) "quarter" means a period of three months
ending on 31st March , 30th June, 30th September or
31st December in any year;
(1l) "raw jute" means the fibre of jute which has
not : been subjected to any process of sp inning or
weaving and includes jute cuttings, wh eth er loose or

packed in drums or bales ;
(12) "purchaser-" means any person who purchases

raw jute or raw hides an d skins and supplies it him self
Of by an agent to any person including him se lf

outside the State;

(13) "State" means the State of Assam;
(\4) "Section" means a section of thi s Ar.t;


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(is) "Taxable goods" means such goods as are

specified in sub-section (1) of section 3 of the Act ;

avd .

(16) .('Year" m eans the financial year;
(17) 'Ret urn peri od" means the period pr cscr.bed
under section 7(1).

Lev yof Tax, 3. (1) Except as otherwise expressly provided in
this Act, there shall be levied and collected from
every dealer a tax on th e purchases of Raw Jute and
Raw Hides and Skins at rates as m'ly be specified in
the annual Assam Finance Acts :

Provided th at for the year ending on th e 31st day of

March, 1968, the rates shall be as specified below: -

(a) Raw J ute Rupees five per

quiutcl ,

(b) Raw Hides and Skins Rupees three per

quintol.

Provided further that the State Government may, by
notificati on in the official Gazette, grant a rebate

.- nu t exce eding one per centum of the tax subject tu
such conditions as may be specified therein.
(2) No tax shall he leviable under th is Act on the
taxable good s in respect of which such tax has already

f' been p aid :

Provided that the burden of proving that such
tax has a lready been paid, shall be u pon the per-
son who claims the benefit of this sub-section.

T xing au- 4. (1) The State Government may, for carrying

tl.orit ies. out the purposes of this Act, appoint a Commis-
sioner of Taxes, and such other persons to assist
him as they think fit.

(2) Persons appointed under sub-section (1) shall

exercise such powers as may be conferred and per-
form such duties as may be required by, or under
this Act.

(3) All persons appointed under sub-section (1) A XLV f
shall be dee med to be public servants within the l~JO. 0
me aning of section 21 of Indian Penal Code, 1860.

l\ e ~ istla' i on . 5. (1) No dealer shall, while being liable to pay
tax under the provisions of this Act, carryon
business as a dealer unless he has been registered
and possesses a certificate of registration.

(2) Every dealer required by sub-section (1)
to be registered shall apply for registration to the
Commissioner in th e prescribed manner, and obtain
a certificate of registration.

(3) On receipt of an application under sub-
se;tion (2), the Commissioner shall, if he is satisfi-
ed after such enquiry as may be deemed necessary
that the application is in order, register the ap-
plicant.

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4: \,--

. (4) The Commissioner may, In addition to tak-

ing a ny oth er action' under the provisions of this

Act, r equire any dealer who, in his opinion, is
liable to registration but has not made an ap-

plication in this behalf, to apply for registration
and register h im. T he Commissioner shall register

a dealer who fails to apply for registration within
a speci fied time:

Provid ed tha t no action und er this sub-section
shall be taken unless th e Commissioner has given
notice to the dealer of his intention so to do and
has allowed a reasonable opportunity of being heard.

(5) The Commissioner shall register any dealer
who has been convicted under section 26 or has
paid composition money und er section 29

In respect of any contravention of sub-section (J)
of this section.

(6) Registration made under sub-section (4) or

sub-section (5), shall t ake effect as if these had

been made on the dealer's application under sub-

section (2).

\~e l l i'ica t e of 6. ( I) A dealer registered under section 5 shall

               - gis t ra t ic n . be granted a cert ificate of registration in such form
as ma y he prescribed.

:2) T he Commissioner may, on petition 01

othe rwise, cancel at any time an y certificate of re-

gistration if he is satisfied that-

(a) the business in respect of which the certi-
ficate was issued has been discontinued or
transferred, or

lb ) the liability to pay tax in respect of such
business has teased under this Act.

7. (I) Ever y registered dealer shall furnish returns
.{ el, r ns. of taxable goods purchased in such forms, in such
period and intervals and to such authority as may be
prescri bed.

(2) In case of any other dealer who, in the
opinion of the Commissioner, is liable to pay tax
for any return period or part thereof, the Commis-
sioner may serve in that year a notice in the
prescribed form upon him requiring him to furnish
a return of taxable goods purchased and such dealer
shall thereupon furnish the return within the period
and to the a uthority mentioned in the notice.

(3) If any dealer discovers any omission or
other error in any return furnished by him, he may

furnish a revised return at any tim e before assessment

is made on the original return :

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Provided that no return submitt ed un der this

section shall be valid unless it is accompani ed by &

treasury receipt showing payment of the tax due a ~

'provided in sub-secti on (2) Or sub-section (3), as the

case may be, of section 20.

Assessmen t. 8. (L) If the Commissioner is satisfied that a return
furnished by a dealer under section 7 in respec t of
any quarter is correct and complete, he s hall, by a n
order in writing, assess the dealer and determine the
tax payable by him on the basis of such return.

(2) If the Commissioner is not satisfied that a
return furnished under section 7 is correct and

complete, he shall serve on th e d ealer a notice,

requiring him, on the da te and the hour and pl ace

specified therein, either to att end in person or to
produce or cause to be prod uced any evidence on
which he may rely in support of his return.

(5) On the day specified in the notice, under

sub- section (2) "1' as soon afterwards as may be, the

Commissioner. after hearing such evide nce as the
dealer may produce and such other evidence as
the Commissioner may require, shall, by an order in
writing, assess the dealer and determine the tax pa ya-

ble by him on the basis of such assessm ent.

(4) If a deal er fails to make a return as required
by sub-section (1) or sub-sect ion (2) of section 7, as

the case may be, or having made the : return, fails to
comply with all the terms of the notice issued under

sub-section (2) of thi s section, the Commiss ioner

shall, by a n order in writing, assess to the best of his

judgment the d ealer, a nd d etermine the tax payable

by him OIl the basis of such assessment :
Pr ovided that before making the assessment, th e

Commissioner may allow the de aler such fu rther

time as he th inks 6t to make the return or to comply

with the terms of the notice issued under sub-section

(2) of this section.

Canceltation 9. Where a dealer, in the case of an assessment

o l assess- completed under sub-section (4) of section 8,

r- ent, satisfies the Commissioner within one month from the
date of issue of a notice of d emand as hereinafter

provid ed, that he was pr evented by sufficient cause
from m aking the retu r n req uired by section 7, or

tha t he did not receive the notice issued under sub-

section (~) of section 7 or sub-section (2) of section 8,
or that he had not , a reasonable opportunity to

comp ly, or was prevented by sufficient cause from
complying with the terms of the notice, the
Commissioner may cancel the assessment and make a
fresh ..ssessment in accordance with the provisions of
,ectioD 8.


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c:;:;,:_


.ASJessment 10. (I) If in cons equence of d efinite information
In C<l;ses ofd whic h has com e into his possession, the Commissione r
evaes caoesion an.IS sati• fis e d t ath any d ea er , t iI I ough I"ia ble to pay tax

I ' in respect of any q uarter, has n evertheless failed to

a pply for registration and to make the return required

of him, or that any tax able goods chargeable to
tax have escap ed assessme nt in allY quar ter or h ave

been und er assessed, the Co mm issioner ma y, at any

time within eight years of th e expiry of that quarter,
serve on th e dealer liable to pay tax a notice, requir-
ing him to furnish within such period as m ay be
mentioned in the notice, a return of taxable goods

purchased in the prescribed form and may proceed
to assess or r e-assess th e dealer and the provisions of
thi s Act shall , so far as may be, apply accordingly :

Provided tha t the tax shall be ch arg ed a t the
rate at which it would have ordinarily been charged,

had there been no escape or eva sion.

(2) The Commissioner may authorise any

person appoint ed un der section 4 to assist him in

invest igating any case or points in a case at any

stage and to make a report thereon 10 the Com rnis-

sioner or any pr escribed authority in respect of all or
any of the assessments made in rel ation to the case in
order to prevent the evasion of tax. After considering

the report of the investigating officer th e Commis.
sioner may proceed to take action under sub -section (1)
besides initiating any o ther action under this Act

against the dealer concerned .

l<eClir.ca- 11. (1) T he authority which made an assessment

tion of or passed an order on appeal or revision in respect

as .essment, thereof may, at any time within three years from th e

date of such assessment or order and of his own

motion, rectify any mistake apparent from the

record of the case, and shall, within the like p eriod,

recti fy any such mis take as has been brought to its
notice by a dealer :

Pro vided t hat no such rectification shan be made

having the effect of e nhancing the assessment unless
the authori ty concerned has gtven notice to the
dealer of its in tention so to do and has allowed him

a r easonable opportunity 0 [1] being heard.

(2) Wh ere any such rectification has the effect

of reducing the assessment, a refund shall be d ue to
the d ealer.

(3) Where any such rectification has the effect

of enhan cing the assessment, a no tice of d emand shall

be issued for the sum payable.

c:;:;,:_


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Penalty 12. (1) If the Co mmi ssioner, in the course of any

f,, ~' non-sub- proceeding under this Act, is satisfied th at any

rrussion of ..J 1
r et r.rn and t.ea er-
evasiin of

tax es,

(a) has, wi th out reasonable cause, failed to furnish

the re t urn which he was r equired to furnish under

sect ion 7 or secti on 10 Or has, without rea sonable

cause, failed to f urn ish it within the time allowed and
in the man ne r required ; or
(b) has, wi tho ut reasonabl e ca use, failed to comply
with a notice under sub-section (2) of secti on 8 ; Or

(c) has c-oncealed the particulars of taxable goods

purchased or d eliberately furni shed inaccurate p ar-

I iculars of such purchases ; or

(d) has evaded in any way the liabilitv to pa y tax,

he may dir ect tl:at such dealer shall ray by way of
p enalty, in addition to th e tax payable by him , a
sum not exceed ing on e and half of that amount .

(2) No order under sub-section (I) shall be marle

unless the d ealer has been lv ard Or has been gi ven

a reasona ble o pport-. nity of being he ard.

(3) No penalt y under this sc ction shall be im posed
by an officer ap pointed to assist the Commissioner

withou t the pr evious sanction of the Commissioner.

vssrssmen r 13. An y assessme nt mad e under 'his Act shall be

ric/to bar without prejudice to any prosecution or penalty

prcsecu l i ~lDS insti tuted or im posed un der the prov isio ns of this

or penalties. Act.

Tax of de' 14.(1 ) Wh ere a dealer dies after assessment hut

ceased pay- before payment of the tax, his executor, administra-

ab le by .re. tor or other legal representative shall be liable to pay,

presentat ive. out of the estate of the deceased, to th e extent to which

c it is capa ble of m eeting the ch arge, the tax assessed
as payable by such deal er.

(2) Where a dealer di es without h aving furn ished

th e return required by sect ions 7 or 10 or a fter having

furnished the r eturn hut before assessment, th e

Commissioner may proceed to make an assessment
and determine the lax payable by the de ceased; and
for this purpose he may req uire th e execu tor, adrni-
nistrator Or othe-r legal represen tative, as the case

may be, of the deceased to perform all or any of the

obligations which he might, under the provisions of

this Act, have requ ired the deceased to perform

The tax thus determined shall be payable by the

executor, administrator Or other legal re presen ta tive

of the deceased, to the extent to which the estate of

the deceased is capa ble of meeting the charge.


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Tax when 15. When the business or stock of a :registered

payable by dealer passes on to any person or persons, whether
transferee.
by sale, inheritance, gift, possessions or otherwise,
th e liability to pay any tax payable in respect of any
purchase of taxable goods a nd remaining unpaid at
th e time of such passing on shall be jointly and

severally on the dealer and such person or persons and
such person or persons shall, within 30 days of such

passing on, apply for registration under section 5.

Assessm ent 16.(1 ) Not withstanding an yt hing contained in this

of dealers Act, if it appea rs to th e Com missioner during any
likely to Current return period tha t any dealer is likely to
tets to aransfer as-id c ange,h se , trans er,11 f d'ispose 0 f or ot erwiseherwi part

~ax . V OL with any of his assets with a view to avoiding pay-

ment of any liability under the pro visions of this Act
the purch ases of tax able goods of such dealer for the

period from the expiry of the pr evious re turn period
to the da te when the Commissioner commences pro.
ceed ings under this secti on shall be cha rgeable to lax

in that period,

(2) For thc purpose of making an assessment un der
sub-sect ion (1), the Gom missioner rna} serve a n otice
upon such dealer requ iring him to furnish, wit hin

such p eriod as may be specified in the no tice, a

re turn in the ma nner and forrn in which a re turn under
section 7 is furnsh ed.

Lia bility of 17. Where the business III respect of which. tax
Agen t of is payable un der this Act is owned by a non-reside nt
n on- resie
d ents. person. the tax shal! he levied upon and recover-

able from the ag en t of such non-resident person in

like manner an d to the sarno extent as it would

he leviable u j. on and recoverable from the owner

if he were resident in the State an d con ducting
th e business th erein ; md all the provi sions of this
Act shall apply accordingly.

Liabili tv of 18. Where th e business carr ied on by a firm or

di scon ti- an association of persons, other than a company as Act I of
aued firm

defined in the I ndian Companies Act, 1956, and 1956.

or as' o ~ ia ­
t ion , in respect of which tax is payable under this Act,

is discontinued or the association of persons is dis-

solved ; the tax shall be levied upon an d recovered
from , jointly and severally, every. person who, at

the time of such discontinuance or dissolution, was
a par tner of such firm or member of such associa-
tion ; a nd all the pro visions of this Act shall

apply ac cordingly.

Not ice of 19. When any tax Of penalty or other dues is
d emand, or are paya ble in conse quen ce of an y ord er passed

under or in pursuance of this Act th e Commi ., ~i o ner

shall serve upon the person liable to pay SUC[1]1 tax
or pena lty or other d ues a notice of dema nd in
the prescribed form specifying the sum so payable.


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**t'u:** when 20. (1) Tax payable under this Act shall be paid
payable. in the manner hereinafter provided.

(2) Before any registered dealer furn ishes the
return required by sub-secti on (1) of section 7, he
sh all in the prescribed manner , pay in to a Govern-
ment t reasury the full am ou nt of tax due from
him under this Act 011 the basis of such ret urn ,

and shall furnish along wi th the return a receipt

fi orn such treasu ry showing p ayment of such tax.

(3) W here a revised return is sub mitted b y a
registered dealer u nder sub-section (3) of section 7,
and if the revised return shows a greater amount
of tax to be due than was pay able 0 11 the basis
of the original retur n, the dealer shall pay the excess
amount of tax in the manner provided in sub-section
(2) and shall f urnish along with the revised return
a receip t in toke n of paym ent of such exc ess tax.
(4) TIle amount 01 tax due und er the pro-
visions of thi s Act :-

(a) in excess of payment already mad e under

sub -sections (2) a nd (3), or

(b) where no payment has been made, shall

be paid by the deal er by such date as

may be specified, in t he notice of demand
and, where no such d ate is spec ified , it

sha ll be paid within thirty days from
the date of service of the notice,

IDterC31 pay~ 21. (1) If any registered ~dealer does not pay

dbJe by into a Govern ment t reasury the full amount of tax
es'er, due from him under this Act on the basis of the

return or his acco un t books within the p rescribed date,
simple interest at the rate of six per cen t per an-
num from the first day of the mo nth next following
the said date shall be p aya ble by the dealer upon
the amount by which the tax so paid falls short
of the amou nt of tax pa yable as per his return or
account books.

###### If such a mount of tax and in tere st are not paid
within thir ty days from the date from which the:

inter est is du , simple interest upto a maximum

of 24 per cent shall be payable as may be pres-
cribed.

(2) W!:ere on making ~ t he assessment, the Corn-
missioner finds that a dea ler has not main-
tained the account books properly and there-

by he ha s suppressed the nurchase of


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###### 10

goods In an y perio..., the Commissioner may direct

him to lJay interest as prescribed in sub-section (1).

11 the amou nt of tax pa yable under the Act has been

red uced in appeal or revision , the ir teres t may be
ca lculated on the red uced amount.

(3) I f any J egistered dealer does not pay in to the

Goverruaen t treasu ry the amount of tax with in the

date ii" provide d in sub-section (t) 01 section 21) or

any inst alment 01 the tax within the extended nate as

per proviso to sub- ection (I) of section 23 of the Act,
ir te Sl as prov ided ii sub-section (I) shall be payable

from l' c first day of the month next following the said

date bv the dealer up on the amount by which the tax,
jf any, p .id falls short f he amount of tax payable

un der the Act.

Other <lees 22. Any dues, other han the amount of tax, payable

when pa yas under t his Act shal] be paid by the person concerned by
ble.! such date am,' b : epccified ill the notice of dem and

and wh ere no such da le j ~ i l ecified, it sha ll Le paid

within th irty d.cys from the da te of the service of the

notice.

Mode.)f re- ~ 3 . (1; l ethe em a nd in respect of' any dues under

'iQvely. "

this Act is 1I0t pa d on or before the date specified as

aforesaid, the de aler shall be deemed to be in default :

Provided th a t tr c Commissioner may, in respect of

any particu lar cl aier and for reasons to be recorded in
writi ng, extend the Gat. of payment of the dues or

allow su ch rl-alrr I • pay the same by inst alments and

in that cast. h- 'c,ller sh all not be deemed to be in

d efau lt.

."

(2) Where a dealer is ill default, the Co mmissioner

may, in his discretion, direct that, in addition to the

amount du e, a sum no, cxceerlin , th at amo unt shall be
recovered fr..m the defaulter by \vay of penalty.

(3) Where a dealer is in de fa ult, the Comm issioner

may order that the amount due shall be recoverable

as an arrear of land revenue and may proceed to rea-
lise the amount due as such.

Refunds, 24, The Commissioner shall. in the prescri bed man-

ner, refund toa dealer any sum paid by such dealer in

excess of th e sum due from him under this Act, either
by cash p aym ent or at the op tion of the dealer by set

off "against the sum due from h im in respect of any

other period.

RcmiHloa. 2.5. The State Governm nt, for good and sufficient

reasons to be rec orded in writing, m ay remit the

whole or part of the amount of the tax or penalty
payable in respect o any period by any registere d

dealer.


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Offences and 26, i\ny person who-

penalties,
(1) while being liable to pay taa under the pro-
visions of this Act fails to register himself
as a dealer as required und er section 5; or

fails, witho ut reasonable cause, to submit in
due time an y return as req uired by or under
the provisions of this Act or submits a false

return ; or

(3) fai ls, when required by or under the pro-

visions of this Act, to keep a ccounts and
records of purch ases of taxable goods ;
or

(4) fails, when required by or under the pro vi-

sions of this Act, to produce any accounts,
evidence or documents or to furnish any
information ; or

(5) knowingly produces incorrect accounts,
registers or documents, or knowingly
furn ishes incorrect information ; or

(6) fraud ulently or wilfully evades the p ayment

of any tax due under this Act, or conceals

his liability to such tax; or

(7) fail s to pay within th e time allowed, any
tax assessed or any pe nalty levied on him ;
or

(8) fails or neglects to com ply with any re-
quirement made of him under the pro-

visions of this Act; or

(9) prevents or obstructs inspection or entry

by any officer acting under the provisions
of th is Act ; Or

(10) prevents Or obstructs any officer in-ch arge

of a check post or barrier from making

any entry or inspection of goods or in
interce pting, de taining Or searching any
vehicle, boat or ship carrying taxable
goods; or

###### (II) acts in contravention of any of the pro.

visions of the Act, or ru les made ther e.
under,

shall, on c.onviction before a Magistrate, and

in addition to any tax or penalty or both that

may be due from him, be punishable with im-

prisonment which may extend to six months or with


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nne not exceeding one thousand rupees or with

both, and when the offence is a continuing one , with
a daily fine not exceeding fifty rupees during the
per iod of the continuance of the offence.

False state- 27. Who ever makes a statement in a verifica-
ment in de- tion or declaration in connection with any pro-
clarauo». ceedi ngs under this Act which is false, and which
he either knows or believes to be false, or does not
believe to be tru e shall, on conviction before a
Magistra-te. be punishable with simple im prison-
ment wh ich may extend to six months or with fine
which may extend to one thousand rupees, or with

both.

Cognizance 28. (1) No Court shall take cognizance of any

of offence under this Act. or under the rules made
o ences,fli h d . h h . . f h
t er eun er except wit t e previous sanction 0 t e
Commissio ner, and no Court inferior to that of a
M agistrate of the first class shall try an y such
offence.

(2) Notwithstanding anything con tained in
the Code of Criminal Procedure, 1898, all offences Act V of

189R.

punisha ble under this Act shall be cognizable and
bailable.

ComlJosition 29. (1 ) Subj ect to such conditions as may be
of offences. prescribed, th e Commissioner may, either before or
after institution of criminal proceedings und er this
Act, accept from th e person who has committed or
is re asonably suspected of having committed an offence
under this Act of the rules made thereunde r, by

~ ay of composition of such offence-

(a) where the offence consists of the failure

to pay, 01- the evasion of, any tax re-

coverable under this Act, in ad dition to
the tax so recoverable a sum of money not
exceeding one thousand rupees or double
the amount of the tax recoverable, which-
ever is greater; and

(b) in an yother case a sum of money not

exceeding one thousand rupees in addition
to the tax recoverable.

-(2) On payment of such sum as may be

determined by the Commissioner under sub-section
(1), no further proceeding shall be taken against the
person concern ed in respect of the same offence.


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Maintenance 30. (1) Every registered dealer or other dealer
and .preser on whom a notice has been served to furnish re-

a=::ts~ turns under sub-s ection (2) of section 7, shall keep
a tr ue account of the taxable goods purch ased
by him or purchased and despatched by him,

as the case may be, and if [he accounts maintained
in the ordinary course do not, in the opinion of th e
Com missioner, enable him to apply a propel' check
on the returns furnished und er th e p rovisions of

this Art, he may, by a notice in ",riting require

such dealer to keep such accounts (including records
of purchases) in such form as he may, subject to

anything that may be prescribed, direct.

Information 31. (I) If any registered dealer -
to be furni-
shed regar- (a) sells or otherwise tra nsfers or d isposes of
ding change' his business or any part thereof; or
of busines••

(b) discontinues his business or changes

place of business or opens a new place

of business; or

(c) changes the name or nat ure of his busi-

ness he shall, wi thin such period as jnay,

**be prescribed, inform the** **prescribed a** ut-, .. ·:·'-

hority accordingly. .

(2 ) Where any deal er as aforesaid dies, his suc-
cessor or legal representative shall furnish the
information in the like mann er.

Cornputa. 32. In computing the per iod of limitation prescribed
lion o.f the for an appeal or revision, th e da y on which the

PI' e .r I? d of order complained of was made and the time re-

Imitati on. quisite lor. . . 0 taminbtai g a copy 0 f sueh or er,d s ah II

be excluded.

Service of 33. A notice or requ ismon under this Act may

notice. be served on the person th erein named , either by
registered post or in the ma nner in which a A t Vof
summons issued by a Court under the Code of 19~8.

Civil Procedu re, 1908 is served.

POW .C r to 34. ( I) Subject to such conditions and restriction
ordee pro- as may be prescribed, the Commissioner may, for
duction 0 f the purposes of this Act, require any dealer to produce
###### ace 0 u- .
ntl and po- before him any accounts or docume•.ts, and to

wer'of entry furnish any information r elating to the stocks -of '

~ . inspec- taxable goods of, or purchases and despatche s of ;"

hon. taxable good s by, the dealer. ~~; ~ :

(2) All accounts, registers and other documents
relating to the stocks of taxable goods of, or pur-
chases and despatches of taxable goods by any

~e aler, the taxable goods in his possession and his


-----

otlices, shops, god owns, vessels and veh icles shall, at

all reasonable I times, be open to inspection by 'the

Commissioner .a

(3) If the Commissioner has reason to suspect

that any dealer is attempting to evade payment of any
tax under this Act, he may, for reasons to be recor-
ded in writing, seize such accounts, registers or

documents of the dealer as may be necessary, and
shall grant a receipt for the same, and sha ll retain
the same o r.ly for so long as may necessary

for the purposes of th is Acr.

(4) T he Commissioner may, for the p urposes of

sub -section (2) or sub-s ection (3) , enter and search
any such place as is mention ed in sub-section (2)

on th e auth ority of a search warra nt issued by a
Magistrate.

(5) T he provisions of sections 102 and 103 of Act V ef
the Co de of Criminal Procedure, 1898, shall, so 1898.
far as may be, apply to searches under sub-section
(4).

Power to 35. T he Commissioner m.ay, for the purposes of

**call (or In-** h
rormation. t is Act-

(I) require ~ ~ y firm or association of Hind u
undivided or jomt family to furnish him with a
statement of the names and ad dresses of tile memo
bers of the firm or association or of the names
and addresses of the manager and members of the

family, as the case may be ;

(2) require any person whom be has reason to
believe to be trustee, guardi an, ma nager or agent
to furnish him with a statement of the names of the
persons with their addresses for, or of whom, he is a
trustee, guardian, manager or a~ent ; or

(3) requ ire any person who m he has re ason to
believe to have despatc hed taxable goons to any

pl ace ou raidc the State to furnish him with a
statemen t of the names of person with their ad-
dresses to whom he has despat ched the ' taxable .:

goods with qu ant ity thereof.

Power to 36. T he Co mmissioner shall , for the purposes Jkt V 01

~ake evi- of this Act, have the same pl,wers as at e vested 1908.

            - ::hCCetc. on in a Co urt under the Code of Civil Procedure,
, 1908, wh en trying a suit, in respect of th e follow-

ing matters:-

( t) enforcing the attendance of any person

and examining him on oath or affirmation !


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###### 15

(2) compelling the produ ction of documen ts ;

(3/ issuing commissions for the examina tion of

witnesses;

and any such proceeding before the Comm issioner

shall be d eemed to be a "i udicial J: roceeding" Act, XLV

within the me aning of sections 193 and 2: B and forof 18 ~O.
the purposes of se tion 19'') of the I ndian Penal

Code, _i 860._

Erection of 37. ( l) The State Govern ment m ay.by notification,
check post. set up a nd erect, in such manner as may be pres-
cribed, check posts and barriers at any place
in the State with a view to proven t the evasion of
tax p ayable under this Act.

(2) Every I,e,son tran spor ting taxable goods shall,

at any check post or barrier set up an d erected in
accordance wit h sub-sec tio n (1), if £0 required,
shall, make a correct and com plete declara tion of
the taxable goods so tr ansported in such form and
in such manner as may bee: pr escribed,

(3) T he Officer in-charge of the check post or

barrier may, for the purpose of satisfying himself

that the provisions of sub-section (2) are no t con-
travened, and subject t o such restrictions as may be

prescribed, intercept, detai n and search any vehicle

or hoat or sh ip or allY other con veyance which

m ay be suspect ed of being used for contravening such
provisions,

Bar 01 suits 38. No suit sha H be brought in any Civil Court
in C i \ it to set aside or mcdify any assessm ent made or order

Courts and

passed un der the pr ovisions of this Act, an d no

indemcit,',

prosecu tion, suit or other proceeding shall lie against
any officer of the Gov ernment for a nything in good
iaith done l r intended to be done under this Act
or the ru les made th ereunder .

Delegar ion 39. T he Commissioner may, subject to such con-
of, . Cc,m. ditions and restrictions as may be pres cribed,
mISSIOner 5 delega te, by notification in th e official G azette, any
power. of h'IS rowers un d•er t IShi Act to any I erson a ppointe. d
under section 4 to assist him.

Appeal. 40. (1) Any dealer objecting to an order of

assessment or penalty passed under this Act may,
within 30 d ays of service of such or der. appeal to
the prescribed authority against such assessment or
penalty :


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###### 16

Provided that no a ppeal shall be entertainen by the

said authority un less he is satisfied that the amount
of tax assessed or penalty levied, if not otherwise

directed by him, has been paid:

Pr~vided further that tue authority before whom

th e appeal is filed may admi t i~ after expira tion of

thirty days, if such aut hority is sat isfied that for

reasons beyond the contro l 01 th e appellant or for
any other su ffi cient cau se it co uld not be filed
wit hin time.

('2) Every ap pea l u nder su b-section ( I) shall be

presen ted in tile p rescribed Ioru- and shall be veri-

Get! in the prescribed man ner.

(3) The appellate authority shall fix a day and
place for heariog of the app eal, and ma y, from

time to time adjourn the hearing and make, or cause

to be mack, such further enquiry as may be deemed
necessa ry.

('1) In disposing of an appeal under sub-section

(1) the ap pellate authority may-

(a) confirm, red uce, cnha n ie or annu l the

assessment ; or

(b) set aside the assessm ent and dire ct a

fresh assessment after such enquiry as may be
ordered ; or

(c) confirm, r educe or annul th e order of pe nalt y.

--- - "~ " _.,'1-. "

Revision by 41. (1) T he Commissioner may call for and examine
Cornmiseio- the r ecord of any pr oceeding under this Act, and
cer, if he considers that any order passed the rein hy any
person appoin ted under section 4 to assist him, is

erroneous in so far as it is prej udicial to the interests

of the revenue, he may, after giving the d ealer an
opportu nity of being heard and after makin g or
causing to be made such enquiry as he d eems
necessary, pass such orders thereon as th e circums-

tances of the case justify, including an order

enha ncing or modifying the assessment or cancelling
the assessment and directing a fresh assessment.


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(2) In the case of any order other than an order

(0 wh ich sub-section (I ) applies is passed b y any

perso n appointed under section 4 to assist him, the

Co mmissioner may, either of his own motio n or on

a petition by a dealer for revision, call for the re-

cord of any proceeding under this hct in which any
such order has be en passed and may make such

enqu iry or cause such en quiry to be made, and sub- .

ject to the provisions of this Act, may pass such

order thereon, not being an order prejudicial to the

dealer, as he thinks fit.

(3) In the case of a petition for revisron under

sub-section (2) by a dealer, the petition must he
made within ninety days from the date on which
the order in question was communicated to him or

the date on which he otherwise comes to know of

it , whichever is earlier: ., ' ., '. ,,:,

Provided that the Commissioner before whom the

pe tition is filed may adm it it after the ex piration of
the period of ninety days if he is satisfie d that for

rea sons beyond the control of the petitioner or for any
other sufficie nt cause, it could not be filed withi n
time.

(4) T he Commissioner shall not revise any order
under this sec tion in the foll owing cases:-

(a) wher e an ap peal against the order lies un -

der sections 40 and 42 but has not been
made and the time within which such
a p peal may be m ade has not ex pired, or
in the case of an appeal to the Boa rd,

the dealer has not waived his right .01'

appeal; or

(b) where the order is pe nd ing on appeal
under section 40; or

(c) where the order has been made the sub-

ject of an appeal to the Boa rd.

_Explanation-An order by_ the Commissioner de-

clining to interfere sh all, for the purposes of this

section, be deem ed not to be an order prejudicial to

the dealer.

Ap peal to 42. (1) Any dealer aggrieved by an order passed
the Board. in appeal under section 40 Or passed in revision
under sub-section (1) of section 41 may ap peal to
the Board within sixty days of the d ate on which
such order is communicated to him.


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(2) The Board may admit an appeal after the
expiration of the sixty days referred to in sub-section
(I) if it is satisfied tha t for reasons beyond j the
control of the appellant or for any other sufficient
cause it could not be filed within time.

(3) An appeal to the Board shall be in the pres-
cribed form and shall be verified in the prescribed
manner, and shall be accompanied by a fee of twenty
five rupees,

(4) The Board may, a fter giving the dealer an
opportunity of being heard, pass such orders there-
on as it thinks fit, and shall communicate such
orders to the appellant and to the Commiss ioner.

Power to 43. (1) The State Government may, subject to the

~ake rule., condition of previous publication, make rules for car.

rying out th e purposes of this Act.

(2) In particular and without prejudice to the
generality of th e foregoing powee, such rules may
provide for all or any of the following matters,
namely i -«

(~) the classes of officers appointed for purpose
of enforcing the provision of this Act. and

t~eir duties i _-_. _ _ __

(b) the procedure to be followed and the forms
to be adopted in proceedings under thiJ

Act;

(c) the intervals at which, and the manner in
which the tax under this Act shall be
payable i

(d) the dates by which and the authority to
which returns shall be furnished j

(e) the manner in which refunds shall. be made;

###### t f) the classes of and the authority for deter.
mination and-settlement of disputes i

(g) the fees for appeal and revisions, supply of
certified copies of orders and other matters;
and

(h) any other matter which is required to be or

may be prescribed.

(3) In making any rule the State Government may
direct that a brea ch thereof shall be punishable with

ri ne not exceeding five hundred rupees, and when the

### - - - - - - - ---......---- - - - - - - - -----------_.-'"


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offence is a continuing ene, with a daily &ae 1'0.'

exceeding twenty-five rupees durin, the contineaace
of the offence.

(ll) -Every rule made under this section shall **It.**

laid, as soon as may be after it js made, before the

Assam Legislative AssemblywhiJe it is in session for a
total period of fourteen days which may be comprised
in one session or in two successive sessions, and if,
before the expiry of the session in which it is so laid or
the sessions immediately following the Assam Legisla-
tive Assembly agree in making any m odification in the
rule or the Assam Legislative -A' lembly agree that the
rule should not be made, the rule shall thereafter have
effect only in such modified form or be of no effect, liS

the case may be ; so however, that' any such modifica-
tion or annulment shall be without prejudice 10 the
validity of anything previously done under that rule.

rewer to 44. If any difficulty arises in giving effect to the:

.r~·~v~ provisions of this Act, the State Government may. as

1 ell lie•• occasion may require, by order, do anything not
inconsistent with the provisions of this Act, as appear to
them to be necessary or expedient for remoyinc the
ditficulty,

P. C. D .~ S.

J oint Secy. to th'i t.k,\ t , or Assam ,
La \V Dep artment.

###### ~I!:...-_--~~~~============-------:======:::J-C::==: ~


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