The Assam Finance (Sales Tax) (Amendment) Act, 1967
#### "'-

T he 23rd Octo ber 1967

No.LJ L/13/67J18.- T he following Act of the Assam Legislative Assem-

bly which received the assent of the President is hereby publ ished for

general inl orma!ion.
ASSAM ACT X VIII OF 1967

(Received t h e assent of the Presfd enz on t h e 17th O c tober, 1967)

THE ASSAM FI NANCE (SALES TAX ) (AMENDM ENT ) ACT, 1957

[Published in the Assam Gazette Ext rao rdinary, da ted the 24th October,

1967].

_An_

_Act_

_f urther to amend the Assam Finance (Sales Ta_ _x) Act, 1956_

Preamble. Whereas it is exped ient furt her to amend t he Assam

Assam Finance (Sale; Tax) Act, 1956, hereinafter Act X I 0 1
called the pri ncipal Act, in the manner hereinafter 1956.

appearing ;

##### It is hereby enacted in the Eighteenth Year of the
R epublic of rndia as follows:-

~t~~t t~~J 1.(1 ) This Act may be called the Assam Finance

commence- (Sales Tax) (Amendment) Act, 1967.
me nt,

(2) It shall have the like extent as the principal

Act.


-----

2

(3) It shall come in to forc e on such date as the

State Government may, by notification in the official

G azette, ap point.

Am endment 2. In section 2 of the principal Act,-

(If section 2
Actof X IAss ofam (1"} III c auseI (9) Ii',or item ( ")zt t IeI 10c II owmg.
1956. shall be substituted, nameIy:-

##### "(ii) 10'71 per centum in tne case of goods

taxed at the r ate of 12 paise in

the rupee ;
6,54 per centum in the case of goods
taxed at the rate of 7 paise in th e
rupee; ,

5,66 per centum in the case of goods

taxed at the rate of 6 paise in
the rupee;

2'91 per centum in the case of goods

taxed at the rate of 3 paise in the
rupee: "

(2) Clauses (II), (12) and (13) shall be deleted .

Amendment
of secti on 9 3. In section 9 of the principal Act, for sub-section

OAf ~s5am (1), the following shall be substit uted, namely :-

ct X l of
1956.

"(1 ) At the close of a ha lf-year or at the clo-

sure of the business during that half-year,

if the Commissioner is satisfied that the
returns furnished under section 8 in respect
of that half-year are correct and complete,
he shall , by an order in writi ng, assess the
dealer and dete rmine the tax payable by
him on the basis of such return s."

Illscrti~n 4. After section 22 of the princi pal Act, the fol-

~~A si~tlOn lowing shall be inserted as section 22A, nam ely t-s-

Assam Act
XI of 1956.

"Interest 22A. (1) If any registered dealer do es not pay

Jlayable by into a Government Treasury the full

dealer.

amount of tax du e from him under th is Act
on the basis of the return or his account

books within th e prescribed date, simple
interest at the rate of six per cent per

annum from the first day of the month next .
following the said date shall be pay able by

the dealer upon the amoun t by which the
tax so paid falls short of the amount of

tax payable as per his return or account

books.


-----

3

##### If such amount of tax and interest are not paid

within thirty days from the date from which
the interest is du e, simple int erest upto a
maxi mum of 24 per cent per annum shall be
payable as may be prescribed.

,2) Where on making the assessment, the Com-

missioner finds that a dealer has not main-
tai ned the account books properly and

th ereby he has suppressed the sale of

goods in any period, the Commissioner

may direct him to pay interest as

prescribed in sub-section (l ) . If the

amount of tax payable under th e Act

has been reduced in appeal or revision,

the interest may be calculated on th e re-
duced amount.

(3) If any registered dealer does not pay into
the Government Treasury the amount of

tax within the date as provided in sub-
section (4) of section 22 or any instalment
of the tax within the extended date as per
proviso to sub-section (1) of section 23 of

the Act, interest as provided in sub-section
(I) shall be payabl e from the first day of

the month next following the said date by
the dealer upon the amount by which the

tax if any paid falls short of the amount of
tax payable under the Act."

A~clldm~n t 5. T he existing section 24A of the principal Act

~~ \ sectlo~. shalI be renumbered as sub-section (I) and then the

As;am A~t following shall be inserted as sub-section (2),
X I of 1956. namely :-

##### "(2) T he Sta te Government may, by rules,

provide that in such circums tances and

subject to such conditions as may be speci-

fied, a draw back, set off, or refund of the
whole or any part of the tax paid in respect
of any purchase of raw materials under this
Act for use by any dealer in the manufac-
ture of goods for sale,be granted to such

dealer. "

Amendment
of schedu le 6. In the Schedule to ~he principal Act,--
to Assam

Act XI of

' 1956. (I) for the figures and words "I° paise in the
rupee" against item Nos. 1 to 15, 35, 37, 38
and 41 to 45, the figures and words "12

paise in the rupee" shall be substituted ;

(2) for the figures and words "5 paise in the

rupee" against item Nos. 17,19, 20, 23, 24,
26, 27, 30, 31, 33, 34, 39 and 50 to 64, the
figures and words "6 paise in the rupee"
shall be substituted ;


-----

4

(3) for item 10 the following shall be substitu t-

ed, namely :-

"10. Motor vehicles including motor cars, mo tor taxi

cabs, motor cmnibuses, m e.or vans and motor lorries,
ch asis of motor vehicles, bo dies built on chasis of motor
vehicles belonging to ot her (on the turnover rela ting
to bo dies) component parts of m otor vehicles, all

varieties of trailers by wh atever name known, tyrcs
(including pneumatic tyres) and tu bes ordinarily used

for m otor vehicles and trailers (whether or not such
ty.es a nd t ubes are also used for other vehicles), and

ar ticles (excluding batteries) adopted for usc generally

as parts or accessories of motor vehicles and trailers. ... 12 paise ill

the rupee,

(4) after item (10) as so substi tuted, the following

shal l be inserted as it em lOA, namely :-

" lOA. Batter ies (excluding dry cells) 12 Paise in

the rupee.

(5) At the end of item 50 , the words " in cluding

cond ensed mil k" shall be inserted .

(6) In item 56, between the words " bulbs" and

##### "and" the W01US "i ncluding onion and garlic" shall be
inser ted.

(7) In item 61, for the words " torch batteries"
the words "bulbs and :latteries th ereof " shall be

substituted.

(8) Afte r item 64, the following shall be inserted

as item Nos.65, 66, 67 and 63, n amely i -v-

' ·fi5. India rna Ie a nd imported foreign liquor

inc luding Whisky, Brandy, G in, R u m,

Wine, Champagne, Beer, Cider, Perry, Ale

and other fermented potable liquors. 25 l~a i se ill

the rupee.

66. Non.potable liquor, that is-

(a) Rectified spiri t.
(b) Dena tured spirit.
(c) Me thyl Alcohol.
(d) Absolute Alcohol.
(e) Any other alcohol which the State Govern-

ment may by notification in the official

Gazette declare to be non-potable for t he

purpose of this entry. 7 paise in

the rupee.

67. Spirituous medicinals preparations containing

more than 12 per cent by volu me of alcohol (bu t other
th an these which are decla red by the State Government

b v notification in the official Gazette to be not capable

##### ('f causing intoxication). ••• 20 paise in
the rupee.

**G3. Cou[n][try][ spir][it.]** 14 paise in
the rupee.

P. C. DAS,

Joint Secretary to the Govt, of Assam,

Law Depa rtment.


-----

