The Assam Passengers and Goods Taxation (Amendment) Act, 1971
Repeat arid 3.(1) The Assam (Sales of Pretroleum and. Assam ··.       -
saving.

## Lubricants) Petroleum Products, Taxation including (Amendment) Motor Ordinance, Spirit and ~vdi~at0 9c7,

1971 is hereby repealed.

(2) Notwithstanding such repeal, anythin~

done or any action taken under the Assam (Sales
## of Petroleum and Petroleum Products, includ- ing Motor Spirit and Lubricants) Taxation

(Amendment) Ordinance, 1971 shall be deemed
## to have been done or taken under this Act as if this Act has commenced on the thirteenth day
of December, 1971 (the date of promulgation of

th~ Ordinance).           -

ASSAM ACT VI OF 1972

THE ASSAM PASSENGERS AND GOODS TAXATION
(AMENDMENT) ACT, 1971.

[Received the assent of the President on the 27th January 1972]

[Published in the _Assam Gazette, Extraordinary,_ dated the 27th January

1972]

An
Act

## further to amend the Assam Passengers and Goods

Taxation Act, 1962.

Preamble Whereas it is expedient further to amend the
Assam PassengFrs and Goods Taxation Act, 1962, Assam Act

hereinafter called the principal Act, in the manner XVI of
hereinafter appearing ; 1962.

It is hereby enacted in the Twrnty·second Year of

the Republic of India, as follows :-

Short title, l. (1) This Act may be . called the Assam

extent and. Passengers and Goo::is Taxation (Amendment)

commence- Act 1971.
ment. '

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

Act.

(3) It shall come into force at once.

Insertion of 2. After section ~ of the principal Act, the
new aection following shall be inserted as · section 3A, namely:-

SA in Assam
Act XVI of

1962.


-----

Surchar11:e .. 3A. (1 ) There shall be levied, charged and paid to

on piui;~- the State Governmen1, besir'es anv dues pa1ab le

gers. under a ny law for the time being in force including
Sections 3 and 4 of this Act, a surcharge, hereinafter
referred to as Passengers Surcharge, on all fares in

respect uf all passengers carried in a taxable vehicle.

( 21 T he rate of Passengers Surcharge on any passrn·

ger shall be five per centum of the rupee value of the
fare "in respect of the passenger, the amount of the
S urcharge in case of eacn. passenger being r ounded to
the next higher multiple of ten paise:

**'Pi 6vided that** no surcharge shall be payable ' in

respect of any passenger if the fare is less than on l'."

**rup.:e.**

(3) The Passengers Surcharge !hall be payable

as if it were a tax under Section 3 of this Act, and
the provisions of this Act including the rules there-
under but not including ihe proviso to section 4 of
this Act shall accordingly apply ; and the authorities
fo r the time being 'empowered to collect and enforce
payine :1 t uf the said tax under section 3 shall, unless
otherwise provided for by or under this Act, wit_hin

their respective jurisdiction for the purposes uf the
sa·iq tax accordingly collect and enforce paymen t of
the Passengers Surcharge:

Provided that the State Government may, for

facilitating implementation by notification m the

Official Gazette , direct that in any case or class of

cases t he provisions cf this Act includin5 the rules
'th ereun ier sh-111 apply sul>ject to such indications
not inco nsistent with the provisions of this section
and as m ay be specified in such notification.

(4) N otwithstanding anything contain ed in sub· ·

section \3j, the S1ate Goveinmrnt may make rules

gen erally lor securing the paymrnt of the Passengers
Surcharge a nd carrying into effect the provisions _o(_
sub-sections ( 1) and \2) and in particular for ensuring

the proper maintenance and rendering of acco unts of
the Passengers Surcharge."

Repeal and 3. **(1)** The Assam Passengers and Goods Taxation An am · - .

Saving. (Amendm ent) Ordinance, 1971 is hereby repealed . ~r:;~i7~: .'

(2) Notwithstanding such repeal, an ything

## done or any action taken under the Assam Pas-
 sengers and Goods Taxation (Amendment) Ordi- nance, 1971 shall be deemed to have been done or taken under this Act as if this Act has com-
menced on the 4th day of December, 1971 (the
## date of promulgation of the Ordinance).


-----

