The Assam Sales Tax (Amendment) Act, 1977
###### Registered 1-{ o_c ~:_\~ l 2

## ·The Assam Gazette

###### EXTRAORDINARY

PUBLISHED BY AUTHOIUTY

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if\ 169 flfllt~, ~1'.9j~, 15 furD~;;r, 1977, 24 ~M, 1899 ("!~)

No. 169 Dispur, Thursday, 15th December, 1977, 24th Agrahayana,

1899 (S. E.)

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###### GOVERNMENT OF ASSAM

ORDERS BY THE GOVERNOR

LEGISLATIVE DEPARTMENT

NOTIFICATION

The 15th December 1977

No.LGL.174/77/3.- The following Act of the Assam Legislative Assembly

which received the assent of the Governor is hereby published for general

information.


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972 THE ASSAM GAZETTE. EXTRAORDINERY, DEC. 15, ~77

ASSAM ACT XX OF 1977
(Received the assent of the Governor on 13th December, 1977)

THE ASSAM SALES TAX (AMENDMENT) ACT, 1977

Ait1'

Aeit

###### further to amend the Assam Sales Tax
Act, 1947.

J>rcamblo. Whereas it is expedient further to amend Auam Ac•

###### the Assam Sales Tax Act, 1947, herein- ~x~1 of
after called the principal Act, in the·             -

###### manner hereinafter appearing;

 It is hereby enacted in the Twenty-
eighth year of the · Republic of India as
###### follows:-

Short title, 1. (1) This Act may be called th~
commence extent and Assam Sales Tax (Amendment) Act, 1977.

llleRt.

(2) It shall have the like extent as
the principal Act.
(3) It shall come into force at once.

~f~~~~t::~n; f 2. rn Sec(ltIA. on) 2h of fthe pr.~nciphal Acbt,

           - Assam a ter c 1ause , t e o 11 owing s a 11 e
Act xvn of inserted as clause (lB) namely·-
19-47. ' .

"(lB) " Business" includes-

(i) any trade, commeTce or manufac-
###### ture or any adventure or concern in the nature of trade, commerce or manufac-
ture, whether or not such trade, commerce,
manufacture, adventure or concern is

carried on with the motive to make gain
or profit 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 ancillary to, such
trade, commerce, manufacture, adventure

###### or concern ; "


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' THE ASSAM 9AZETTE. EXTRAORDINERY, DEC. 15, 1977 973
##### - . . - - .. - ·~- - .....

of Amtn~mcnt Secuon 16. 3.' In Section . 16 . of the · principal Act ,

_of Assam_ Acim sub-section (3), m the proviso, between

~~~~ of the figure "34" and the punctuation mark

"." at the end of the proviso, the following
shall be inserted, namely :-

###### "or in the case of sales covered by a notification under sub-
section (5) of Section 34 by such
evidence as may be specified in
###### the notification."

Amendment 4. In Section 32 of the principal Act

~~~~~~::in 1c~for sub-section (10), the following shali

xvn of be substituted, namely:-
1947.

"(10) Section 5 of the Indian Limita-
tion Act, 1963 (Central Act XXXVI of
963) ·shall apply to an application to the
High Court under this Section."

Amendmen\ 5. In Section 34 of the principal Act,

         - Section [34]after sub-section (4) the following shall
ef Assam Act '
xvu of be inserted as sub-section (5), namely:-
1947.

"(5) Notwithstanding anything con-
tained in sub-sections (2) and (3), the State
###### Government 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-sec-
tions (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 thP. Notification."

l

Amendment 6. For Section 35A of the principal

ef Section Act the following shall be substituted,
35A of Assam '

Act XVII of namely:-
1947.

"35A. Interest payable by dealer-
(1) If any dealer does not pay into a
###### Government Treasury the full amount ~f


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974 THE ASSAM GAZETTE, EXTRAORDINERY, DEC. 15, 1977

                                                         - ·· -- . . . . . -·· ~· -.. --- -                                                          - - -· ···--                                                          - i

###### tax payable by him under this Act by the due date simple interest at the rate of - . 2 ··,.,

_)_

twelve per centum per annum from the _r-'"'_
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 tax payable. No interest under this sub-sec-
tion shall be payable if the amount of tax

paid by the due date is not less than

ninety per centum of the tax payable.

(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 liable

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. c;om-

mencement of the Assam Sales Tax
(Amendment) Act, 1977 he shall be liable
to pay simple interest at the rate of
###### twentv-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:


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_l'~_A.SS~M GAZETTE ... EXTRA.ORDINERY, Dl!C. 15, 1977 975

Assam ?ales 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-

«bl~ under this Section, the officer
competent to assess the dealer under

Section 1 7 shall record an order to that

effect specifying ·the amount of interest
payable. and . U:.e amount on which and
the period for which the interest is pay-
able. Notwithstanding anything contained'• ..

in this Act, an order under this sub-sec-
tion can be passed at any time· when
interest under this Section is found to be
due.

(6) Where an order is passed under
sub-section (3) of S~ction 36 in respect of .
###### any dues, .-any interest relatable to the

same dues and accrued under this Section
upto the date of such order and any
further interest accruing after such date

.shall be recovered in the course of procee-
dings initiated . in accordance **with** the
said sub-section (3) . in respect of the
said dues and for that purposes no order
under sub-section (5) of this Section or
notice under Section 33 shall be neces~

sary in respect of such interest.

(7) The prov1s10ns of this . Section

shall not apply to tax payable in respect
of sales covered by a notification under
sub-section (5) of Section 34.

_Explanation._ I-For ~the purposes of this

                                        - ·                                         - Section "tax payable"

means the amount of tax

. asJip{tlly assessed under ~

1[·-] ,,,. ..,.,.... .· . ~ ..,,, .-                                   - " 'tFJ.ii!tAct . ..

/


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"'"""
976 THE ASSAM GAZETTE, i:XTRAORDINERY, D~C. 15, l,;,
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_Expianation._ _II-For_ the 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 1st October to 31st March-

by 30th April."

Amend ment 7. In Section 36 of the principal Act

efSection 31> f b . h . '
of Ass am a ter su -sect10n (3) , t e followmg !'!hall

Act XVII of be inserted as sub-section (4) namely·-
1947. . ' .

" (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 34."

Amon~mcnt 8. In Section Sff of the principal Act,

~f s~~;~~ [38]in sub-section (9A), between the words

. .+..c t XVII of " him" and the punctuation mark "·" the
1947 · following shall be inserted, namely ' :-, .

"other than tax assessed in respect
of sales covered by a notification under
sub-section (5) of Section 34."

_I_

Amendment 9. In the Schedule II to the principal

of Schedule Act, for item N 0. 1 the following shall be
II to Assam
Act xvu substituted, namely:-
of l947.

"1. Declared Goods-4: paise in the

rupee."

Amendment 1 O. In Schedule III to the principal
of Schedule          - N 34 h 11 b d 1 t d .
111 ·of AssamAct, item o. s a e e e e .

Act XVII of
1947. U. TAHBILDAR.

Secr.tary to the Govt. of Assam,

Legislativ.e Assembly.

Gauhafi-Priate~d publisned. bfth;·&i~cti:iiC~~As~~m Go~ii'iing Pr;;;,

(tx-5 a::i.ette) N'o.337-l ,7 1J0~250-15'-12 -1977.


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