The Assam Taxation (on goods carried by roads or inland waterways) (Amendment) 1961
ASSAM ACT No.X OF 1961

I HE ASSAM TAXATION (ON GOODS CARRIED BY ROAD OR ON

INLAND WATER-WAYS) ACT, 1961

Received the a ssent of the Presiden~ on the 6th Aprn 1961

[Published in the _Amm Gazett_ _e, Extrao:·din_ 1ry, dated t ·1e 1 5thApril 1901]

An
Act

lo provide for the levy of a tax on certain goods carried by road or on inland

water-ways in the State of Assam 'and to validate certain taxes
imposed on goods carried by road or on inland water-ways and for
certain other connected matters.

Preamble. WHEREAS it is expedient to levy a tax on certain.

goods carried by road or on inland water-waysjand to
validate. taxes levied or realised and for certam other
matteu:

###### It is hereby enacted in the Twelfth Year of tte

Republic of India CIB follows :-

Sbo:t title, L (1) Th is Act $lull! be called the Assam Taxation

extent and (on Goods Carried by Road or on Inland Water-ways)

~:~ence     - Act, 1961.

(2) It extends to the whole of Assam.

(3) It slia!l be demied to have had effect as from
the 24th April, 1954, and shall remain in force till the

~1 st March, 1962:

Provided that the expiration shall not affect,- _j._

(a) the previous operation 1Jf, or anything duly

done or suffered under the Act ; or

(h) any right, privilege, obligation or liability

acquired, accrued or incurred under the
Act ; or
(c) any penalty, forf iture or ;Jimishment jn.

curred in respect of any offence committed
against the Act ; or

(d) any investigation, legal proceeding or re-

medy in respect of any such right, privi-
lege. o~liga tion , liability, penalty, forfeiture
or pumshment as aforesaid ;                -

and any such investigation, le.gal. i:-rnceeding or remedy

may be instituted. rontinued or enforced, and any

such penalty, forfeiture or punishment may be im-

posed as if the Act had not expired.


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70

I efinitions, 2. In this Act, unless there is anything repugnant in

the subject or context-

(1) "Bale" means a compressed buuctte of jute and

includes both "Katcha" and '.'Pucca"' uales.

(a.) "Katcha bale" i:neans a package containing

any jute or jute cutting~ (together with any
waste product or moisture, if any) pressed
by pressing machine driven by manual

labour or hydraulic or any power-driven

machinery and commonly known in jute

trade as Katcha bale and weighing

up to 150 I\ilograms.

(h) ["Pucca ] [bale" ] [means a ] [package ] [containing ]

any jute or jute cuttings (together with any
waste product or moisture, if any) pressed

by hydraulic or any power-driven machin-

ery and commonly known in jute trade as
Pucca bale generally weighing 185 Kilo-
grams each.

(2) "Baler" means a person who owns or posses-

~es a pressing machin ~ for th(f compression of jute

lntb bales;

..1'(3) "Boat" means a vessel or watercraft propellecf

or pulled or towed by hand or steam or -mechanica'
power or any other devi~e ;

,/ (4) . "Commissioner" means the Commission~

appointed under Section 6 of this Act;

~ (5) "Dealer" means a person who owns jute in

bales before it is carried by motor vehicle, cart. trol-
ley, boat, animal and human agency or any other

means except railways or airways and includes his

agent;

V-(6) "Government" means the State Government ;

'l4 (7) "Jute" means-the fibre of the plant known

botanically as belonging to the GENUS CORCHO-
R US, and includes all the species of tbe GENUS whe-

ther known commonly as PAT. KOSTA, NALIA or
by any name, and also means the plant known botani-

call~ as IIlBISCUS CAUNABINUS and commonly as
MESTA;

                                           - CS) "Kilogram" means "Kilogram" as defined in

the Standard of Weights and Measures Act, 1956 ; Act 89 cf

1956.

###### v (9) "Month" means any English Calendar month ;


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###### 71

V{10) "Motor Vehicle" means any mechanically

propell~d vehick <tdaptd for us~ upon roads whether
the power of propulsion is transmitted thereto frc:m an

external or internal source and includes a chas1s _to:_

which a body has not been attad:ed and a :railer ;

""' (11) "Notification" means notification published in

the _As!iam_ _Gaz:=lle_ ;

              - (12) "Prescribed' means prescribed by rules under

the Act;

_v_ (l 3) '·Prod uc-~r" m.::::i 11•; a producer of tea { a(d

includes the rcr'1<:rn ia charge of the garden where tea
is produced ;

(14) "Trolley" means a truck running on rails other
than those operated by the Indian Railways.

Liability to 3. (1) Subject to the provis10ns of this Act, there
tax.· shall be levied a tax 0:1 (a) r:1U nufactured tea and f~l-r'

(b) jute in hales/ ~arr icd by motor vehicle, cart, trolley, · ·
boat, animal ::ind l'uma·1 agrncy or any other means

except raib. ays and airways in such manner and in

respect of such period and at such rate as specified in
the Schedule.

(2) Such \.ax k,icu on ma.nufactured tea shall be

realised irom the producer and that levied on jute
shall be realised from the dealer :

Provided that where tea is sold at the facto ry pre-

mises, the producer shall be liable for realisation of
tax from the purcha~cr ) with effect from such date as

th.:: G.:,vernment may, by nouncation, appoint, for the
carriage of such tea as provided in this section and the

protlucerJ shalt be liable for the riymcnt of such tax
notwithstanding th"~ fact that the tea is not carried by
the producer : ~ /

Provided further that no tax shall be levied under

tltis Act on _<my_ jute or tea in rcspeq of which such
~x has already been paid.

Charge of
tall. 4. The tax shall be charged on the total net weight

carried during a return period.

Detcrmina. . 5. The net weight on which tax is payable shall be
tion ot determined in the manner prescribed.
weight.

Taxing 6. (1) The Government may, for '.:arrying out the
authorities.

purposes of this Act. appoint a Commissioner and
such other officer or officers to assist him as it thinks
lit.


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(2) The officer or officers appoi?1ted under sub-

section (1) sh'1 ll exercise :;uch powers, have jurisdic-

tion over such area or areas and have such relation
with one another as may be prescribed.

(3) The powers to be exerciseJ by· ibe above
classes of officers and the area or areas 111 wh ich these
are to be exercised .shall be such as may be prescribed.

(4) The Government may, instead of appointing

any person under sub-section (1 ), invest, by notifica-
# ' tion, any officer tQ exercise any power under this Act

###### and also specify ~herein the area in which p ow.::r is to

be exercised 1and thereupon such officer N olilccrs

shall be deemed !O have been appointed under sub·

# Isection (1).

7. (1) Every producer and dealer shall furn ish returns

Return.

of manufactured tea carried in tea conta iners and of
jute carried in bales in such form and to such autho-
rity as may be prescribed. ~ .......... _

(2) In the case of zny produ.,er or dealer who, in

the opinion of the Commissioner, is liable to pay tax
for any return period .or a part thereof, lhc Commis-
sioner may serve, within two years of the expiry of

the aforesaid period, a notice in the prescribed fo rm
upon him requiring him to furni3h a return of goods
carried and such producer or deaicr shall thereupon
furnish the return within the elate aud to the authority

mentioned in the notice.

(3) The returns, during the ilrst year of operntion
of this Act, shall be furnished for such peri od a nd
within such time as may be notified by the Comm is-
sioner and thereafter quarterly and within thirty days
of completion of the quar ter in respec t of w hich
the returns are ~o be file rl .

(4) If any producer or clealer discovers any omis-

sion or other error in any return furn ish.::d by him, he
max furnish a re\ iscd retu rn at ~ny time before assess-

ment is made on the original return.

Licensing of ~ 8. (1) No baler shall operate or allow to be opera-
Ba.c:rs and ted any jute pressing machine except under a license

R.etums, granted under this Act.

(2) Every license granted under sub-section (1)

shall contain such conditions as may be prescribed.

(3) Every baler ~ h a ll furnish returns of jute baled

by aa;iy jute~press in g machine owned or possessed by
lmn rn such form and to such authority as may be

prescribed.


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73

~mer.t. 9. (1) If the Commissioner is satisfied that a return
furnished by a dealer or a producer under Section 7
in respect of any period is correct and complete., he
shall, by an order in writing, assess the producer or

, 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 com-

plete, he shall serve on the producer or dealer a notice
requiring him, on the · date and hour and place men-

tioned therein, either to attend in person or to pro-
duce or cause to be produced any evidence on which
he may rely in support of his return.

(3) On the day mentioned in the notice under sub-

section (2) or as       - soon afterwards as may be, the Com-

missioner, after hearing such evidence as the producer
or dealer may produce and such other evidence as the
Commissioner may require, shall, by an order in writing.

assess the producer or dealer and determine the tax
payable by him on the basis of such assessment.

(4) If a producer or dealer fails to make a return

as required by Section 7 or having made the return,
fails to comply with the terms of the notice issued
under sub-section (2) of this ~ection, the Commissioner
shall, by an order in writing, assess to. the best of bis
judgement the producer or dealer and determine the
tax payable by him on the basis of such assessment:

Provided that before making assessment the Com-

missioner may allow the producer or dealer such fur-
ther time as he thinks fit to make the return or to com-
ply with the terms of the notice issued under sub-
section (2) of this Section.

10. When a producer or dealer, in the case of an
assessment under sub-section (4) of Section 9, satisfies

the Commissioner, within one month from the date of
service of a notice of demand as hereinafter provided,
that he was prevented by sufficient cause from making
the return required by Section 7, or that he did not
receive the notice issued under s~b-section (2) of Sec-
tion 9, or that he had not a reasonable opportunity to
comply or was prevented by sufficient cause from com-

plying with the terms of the notice, the Commissioner
shall cancel the assessment 'and make a fresh assess-

ment in accordance with the provisions of Section 9.

11. If in consequence of definite information whicl
has come into his possession, the Commissioner i$

satisfied that any producer or dealer, though liable **to**
**pay** **tax in respect of any period1** has nevertheless failed


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###### fo make the return requi red of him. or that te[1]a. or
jute chargeable to tax has , escaped assessment. in_ any_

period or has been under-assessed, tbe Comm1s~10ner
may, at any time within two years of the e~piry of
that period, serve on' the producer or deqlcr liable to
pay tax a notic~ requiring him to furnish within such
?eriod, as may be mentioned in" the notice, a return
of manufactured tea in tea containers or jute in bale~
carried, 1n the prescribed form and may proceed to
assess or re-assess the producer er dealer and the

provision of th'.s Act shall, so far as may bt;, apply
accordingly :

Provided that the tax shall be charged at the r2te

at which it would have ordinarily been :barged, had
there been no escape or evasion .

**'Rec.ti/ication.** 12. (1) The authority \vhich m:J cle an assessment or

passed an order on arix:nl or revision in re.spect there-
of may. at any time within 3 years from the date of
such assessment or order and of its own motion, rectify
any mistake apparent from the iecord of the case, and
shall, within the like· period, rectify any such mistake

as has been brought to its not ice by an assessec :

Provided that no such rectification shall be made

having the effect of enhancing the assessment unless
file authority concerned has given notice to the a.sses-
see of its intention so to do and has allowed him a
reasonable opportunity of being heard .

(2) Where any such recnication has the effect of

reducing the assessment, a refund shall be due

to the asscsscP..

(3) Where any such rectification has the effect of

enhancing the assessment. a notice of demand shall be
issued for the sum payable.

**Penalty** ~or ' _13:_ (I) If the Commissioner. in course cf any pro-

";On -su~mis- ceedmgs under this Act, is &atisficd that any prod ucer,
110 _0_
" **i:e·** dealer or baler.:_
/ **turn•** **and**                                                              -

**t.,.ulon** **of**

**taxes.** (a) has, without reasonable ca nse. failed to

furnish the return which be was reouired

to furnish under Section 7 or Sect ion I J or

Section 8, or has, without reasonable ca~se
failed to furnish it within · the time allowed
and in the manner required,

or
(b) has, without reasonable cause. failed to com-

ply with a notice under sub-section _(2)_ of
Section **7,**

L~;~·~~t~ ·~--.. ~- · ~ . --·"'


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(c) has concealed the particulars of taxable tea

or jute carried or deliberately furn ished
inaccurate particulars of such goods,

01

(d) has evaded in any way the liability to pay

tax, he may direct that such producer or
deafor shall pay by way of penalty, in addi-
tion to the tax payable by hini, a sum not I

exceeding that amount and in the case of
a baler, ~a fine not exceeding rupees one
thousand and he may _also_ cancel the

license of the baler.

(2) No order under sub-section (1) shall be made
unless the producu or dealer or baler brui been heard

or has been giv.:n :1 reasoiu bk upportunity of being
heard.

(3) No penalty under this Section shall be imposed

by an officer appoin!cd to a'>!;i,;r the Commis.sioner

without his previ~ui: sanction.

Aummea1 l 4. Any a ssr:ss m~u'. made under th is Act sha ll be

no tar 10 ~i t hout prcjuJice to any prosecution or penalty institu-

proiccuti~ns or peo1Jt1es, ted or imp)sc cl under the prvv:sions Gf this Act.

Tu: of de- 15 . (l} \Vbere a prod.ucer or d t>:ilcr _dies_ after assess-

ccased pay. ment but before payment of     - ie tax, his executor,

:'C:Cu~.i~~-. adminisirator or othe r legal representative shall be

liable to pay. out of lhe estate of the deceased and to
the extent to which it is capa ble of meeting tl1c charge,          -
the tax assessed _as_ payable by such producer or dea-
kr.

(2) Where a producer nr d ::: l ~ r '- ' ie:. wjthout having
furnished the ret urn required by Section 7 or 11 or
after hav in g furnished !he return hut before assess·

m~nt, the Comm.issi0ner may proceed t1J _make_ an
assessment and determine the tax payable by the
deceased and for this purpose he may require the execu-
tor, administrator or other lega l representative, as the

case may be. of the deceased to perform all or ouy of
the obligations which he might, under the .pro\'isions
llf this Act, have requjred the deceased to perform.
The tax thus determined shall be payable by the execu-
tor, administrator or other legal representative of the
deceased. to the extent to wh.ich the estate of the

deceased _is_ capable of meeting che .:barge.

16. An appeal shall - lie in the prescribed manner

_} \\ ithin_ thirty days from the date of service of any order
of asses~ment or imposition of penalty passeJ under
the provisions of this Act or any roles made thereunder


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###### .. . ·

to any: authority not being the Commissioner. spe~ifi­
cally empowered by the Government, by not1ficat1on,
lo hear such appeals and the decision of the authority
so empowered in any such appeal shall l.Je final.

R :visi1>0. 17. (1) The Commissioner may, out of his own
motion, call for and examine the records of any pro-
ceedings which have been taken under this Act by
any officer subordinate to him and may, subject to the
provisions of this Act, and after such enquiry as may
###### be deemed necessary, revise order passed in such
proceedings :

###### Provided that no order prejudicial to a person shall be passed under this sub-section without
giving him a reasonable opportunity of being
heard.

(2) The Commissioner may also on a peti-
###### tion filed within ninety days of the service of
 the order passed under Section 16 and after

giving the petitioner an opportunity of being
###### heard, pass such order as he thinks fit.

Computa!ion 18. In computing the period of limitation pres-
of !~e ?eri.od ·cribed for an appeal or a revision the day on
of 11m1tauon                                     -
.which the order- complained of was made and

###### the time requisite for obtaining a copy of such
 order shall be excluded.

~
Notice of 19. When any tax or penalty or other dues is
den.and. or are payable in consequence of this Act, the

Commissioner shall serve upon the person liable
###### to pay such tax or penalty or other dues a notice
of demand in the prescribed form mentioning
###### the sum so payable.

Tax when 20. (1) Tax payable under this Act shall be

payable. paid in the manner hereinafter provided.

(2) Before any producer or dealer furnishes
###### the returns required by sub-section (1) of Sec- tion 7, he shall, in the prescribed manner, pay
into a Government Treasury the full amount of
###### tax due from him under this Act on the basis of such returns, and shall furnish along with the returns a receipt from such treasury in token of payment of such tax.

(3) Where a revised return is submitted by
a producer or dealer under sub-section (4) of
Section 7, and if the revised return shows a• great-

###### lf amount of tax to be due than was payable


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ofl. the basis of the original return, the producet
###### or dealer shall pay the excess amount of tax in the manner provided in sub-section (2) and shall furnish along with the revised return a receipt in token of payment of such excess tax.

(4) The amount of tax due under the provi-

sious of this Act-

(a) in excess of payments already made
###### under sub-sections (2) and (3) , or

(b) where no payment has been made,
###### shall be paid by the prod~cer or dea- ler by such date as ma·y be mentioned in the notice of demand and, where
no such date is mentioned, it shall be
###### paid within thirty days from the date
of service of the notice.

Other <lms 21. Any dues, other than the amount of tax,

w~bl~ . pay- pa.yable under this Act shall be paid by the
###### producer or dealer concerned by such date as

1 may be mentioned in the notice of demand, and
###### where no such date is mentioned, it shall be paid within thirty days from the date of the service
of the notice.

Mode ofrc- 22. (1) If the demand in respect of any dues under

cov,rr. this Act is not paid on or before the d3.te1 specified

as aforesaid the producer or dealer shall be deemed
!O be in default :

Provided that he shall not be deemed, for so long
as any · appeal or revision remains· pending, to be in
default in respect of the portion of the dues in dis-
pute.

ir· '
(2) Where a producer or dealer is in default, the

Commissioner may in his discretion direct that in
addition to the amount due, a sum not exceeding that
amount shall be recovered from the defaulter by way
of penalty.

(3) Where a producer or dealer is in default, tbe
Commissioner may order that the amount due inclu-
ding penalty, if any, shall be recoverable as an arrear
of land revenue and may proceed to realise the amount
due as such.

23. The Commissioner shall, in the prescribed man-
ner ref~nd :o a producer or a dealer any sum paid
or reahsed m excess of 1he swn due from him under


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this Act el.ther by cash payment or, at the option _of_
the producer or dealer, by set off against_ the sum

due from him in respect of any other pcnod. Any
penalty remitted by the Commissioner shall be rn
lunded or aJjus ted in the like manner. ,·

Ptoaecutic.n 24. Whoever-

for failure
I{) fur.1isb

returns, e1c.

(1) knowingly submits false returns, or

_(2)_ knowingly produces incorrect accounts,
registers or documents, or knowingly fur-
ni ~hes incorrect information, or

(3) contravenes the provision of sub-section _(I)_

of Section 8 ;

shall, on conviction before a magistrate, be puni:,h-

a ble in respect of each .s uch offence with a fa:e v:hi..:11
may extend to one thousand rupees and in default _i:n-_
pri.sonment not exceeding three months.

\

Co.itnizance 25. No court shall take cognizance of any offence

of offence. under ihis Act, or under the rules made thereu1ider
except with the· previous sa11ctio11 of the Commis:sioner.

Compoaltio-a 26.(1) The Commissioner, may, either before or
of offiences. f                                   -                                   -                                   - f                                   - I <l" d _h ·_
a ter rn stitut10n o cr111i.na procee rngs un er t J.,

Act, accept from the person charged with an ofiencc

under this Act or the rules made thereunder, by way

of composaion of tile offence, a sum not ex' eeding
one thousand rupees.

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

ed by the Commissioner under &ub-sc.:tio_n (l ), no fur-

ther criminal proceedings .>hall be taken agaiust tbe

person concerned in 1espcct of the same olh:Hct!.

**Mailltenanco** 27. (l) Every producer or dealer on whom a notice

i.i.u prescr- has been served to furnish return under sub-section (2)

;::.~~~ ts~f of Section 7, shall maintain such documents and keep
a true account of taxable tea or jute, as the case may
be, carried in such form and in such details as may
be prescribed.

(2) Accounts referred to in sub--section (I) toge-

ther with all vouchers relating to stocks, deliveries and
quantity of taxable tea and jute carried shall be pre-

served for at least three years. ,

Power to Or• 28. (l) Subject to such conditions and restrictions

~er pr~duc- as may be prescribed, any officer, appointed under

!~~ts. Section 6 may, for the purpose of _this_ Act, rcouire

any prod ucer or dealer or baler lo prod uce before

/


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him any accounts or documents. and to fur11ish any

information, relating to stocks, deliveries and quantity
cf taxa ble tea and jute carried.

(2) If any officer appointed under Section 6 has

reason to suspect that any producer or dealer, is at-
tempting to evade assess ment of any tax under this
Act, he may, for reasons to be recorded in writing

seize in the m:mner prescribed such a..:counts, regis-
ters or doc uments of the producer · or dealer as may
be nec cs~;2 ry and shall grant a receipt for the same,

and sha ll retain tbe same only for so long as may be
necessary for the pmpose _ot_ this /\ct.

Bar to Eu;ts

in civil 2 9. No suit shall be brought _in_ any civil cuurt to

courts and set aside or modify any assessment made or orders
ind em nity. passed un der the provisions of this Act, and no prosc-

1..ution, suit or other rroc<'eding .shall lie against any
0ltic::r for anything in good fai th done or intended
to be d one under this A <:t or the rules made there-
under.

Power to
take evi- 30. Any oflJ ccr ap pointed under Sec: ion 6 shall have,

d~nce. for the purpose of this Act, the same powers as are

vested in :i court under the Code of Civil Procedure, Act V

1908.

1908 when trying a suit, in respect of the following
matters:            -

(1) enforcing the attendance of an y person and
examining him on oa th or affi rmation ;

(2) compelling the production of documents ;

(3) issuing commissions for the examination of

witnesses ; and any such proceeding before
the officer shal l be deemed to be a "judi-

cial proceeding" within the meaning of Sec-
tions 1 ~ and 228 and for the purposes of

Section _196_ of the Indian Penal Code, 1860. Act )';lV

of IE60.

tHr-fatio n 31. T he Commissioner may delegate. by notification,

" powers. any of bis powers. except powers under Section 26,
tc' ~ny person appointed under Section 6 to assist

~in1 A

rower tn °'j 32. (I) The Government may, subjeq to the con~

make rules. dition of previous publication, make rules for carrying

out the provisions of this Ac~.

(2) Without prejudice to the generality of the fore-

going power, such rules may, in particular prescribe-

, (a) all matters expressly required or allowed
by this Act to be prescrib~d ;


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'(b) the classes duties and jurisdictions of the

officers appointed for purposes of this Act ;

(c) the procedure to be followed and the for~

###### ' ,.. · to be adopted in proceedings under this

Act;
(d) the fees, if any, for petitions, certificates and
other matters ;
(e) the nature of accounts to be maintained
by a producer or dealer and the documents,
if any, to acco.mpany the goods carried ;
(f) in making any rule the Government may                                          -

direct that a breach thereof shall be punish-
able with fine not exceeding five hundred
rupees, and when the offence is a continu-
ing one. with a daily fine not e x~eeding
twenty-five ru pees during the contmuance
of the offence; and
(g) for any other matter necessary for giving
effect to the purposes of this Act.

                                                    - (3) All rules under this Section shall be laid for
not less than fourteen days before the Legislative
Assembly as soon as possible after they are made. and
1>hall be subject to such mooifications as th-e Assembly

may make during the session in which they are so laid
or the session immediately following . .

Rcµeal. 33. The Assam Taxation (on goods carried by rci::ids

.~ or inland water-ways) Act. 1954, is hereby repealed.

. . . . Assam Act

Validation 34. (_I) Any ru~e s made, any h ab1ht~ mcurred. any xr_n of
of acts done. tax levied or reali sed, any returns furmshed. any pro- 19.J4.
ceedings commenced, any notification published. any
action taken or anything whatsoever done under the
provisions of the Act repealed, shall be deemed to
have been made, incurred, levied realised. furnished.
commenced, published, taken or done under the cor-
responding provisions of this Act.

(2) Notwithstanding anything contained in any
judgement. decree or order of any court. a]] taxes im-
posed or realised or purporting to have been imposed
or realised under the Act repealed shall for all purposes
be dee1!1ed to be, and to have been, validly imposed
or realised and accordingly-

(a) no suit or other proceeding shall be main·
tained or continued in any court against
the Government or any person or authority
whatsoever for the refund of any taxes so
paid; and

(b; n~ col!rt shall enforce any decree or order

drrectmg the refund! of any taxes so **paid.**


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T HE.SCHEDuLE

                                                   - 1"""!
I                                                                            -

(Se~_1 [S] [Pctin]4 [~][) ]

Manner of carriage Period Rate

Manufactured tea in chests From 1st June 1954 to 30th One pice per

June 1955. pound.

Do From 1st July 1955 to 30th One anna per

St>ptember 1957, pound ,

Do         - • From I st October 1957 to 7 Na ye paise

31st March 1953. per pound.

Manufactured tea in con• _From_ Ist April 1958 to 31st

7 Naye paise
tainers. March 1960.

per pound.

Do ... From 1st April 1960 and 15 Naye paise ..;

onwards. pa Kilogram.

Jute in Bales From ]st June , 951to3 Jth Eight a nnas per J

September 1957. maund.

Do From ,1st O ctober 1957 to 50 Naye pai se
31st March 1960. per maund.

Do , ••• From 1st April 1960 and l ·4 Naya paise
onwards. per Kilogram,

ASSAM ACT No.XI OF 1961

###### THE ASSAM OPIUM P_ROHIBITION (AMENDMENT) ACT,
J 961

Received the .assent of the Governor on the 29th April 1961

[Published in the _Assam_ _Gazette,_ Extraordinary, dated the 3rd May 1961 }

An
Act

further to amend the Assam Opium Prohivition Act, 1947 .

Preamble. .

###### WHEREAS it is expedient to amend further Assam Ac t the Assam Opium Prohibition Act, 1947, herein- ~~ Ii I of after called the Principal Act, in the manner 4 ' hereinafter appearing ; It is hereby enacted in the Twelfth Year of
the Republic of InC'.ia as follows :-

Short title ,
extent and 1. (1) This Act may be called the Assam Opium

commence• Prohibition (Amendment) Act, 1961.

ment,


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