The Assam Sales Tax (Amendment) Act, 1966
Th e 25th April 1966

No~ LJL . 6/66/'t.-The following Act of the Assam Legi slative Assembly
which receiveJ the assent or the Gov ernor is hereby published for general
information.

#### ASSAM ACT XIII OF 1966

(Rece.ived the assen of the Govern.or on the 19th April, 1966)

##### THE ASSAM SALES TAX (A .1ENDMEN T) ACT, 1966

[ Published in the Assam Gazette Extra ordinary, d ated the 26th April, 1966]
An
Act

##### furthcl' to amend the Assam Sales Tax Ac t, 1947.

Act

Whereas it is expedient further to amend .he Assam Assam
Preamble, of

Sales Tax Act, 1947 hereinafter called the principal f9~~I
Act, in the manner hereinafter appearing; .
##### It is hereby enacted in th e Seventeenth Year of the
Republic of India as follows: -

Assam Salts Tax

short title, 1. (1) This Act may be called th e

extent and (Amendmf'nt) Act, 1966.

commence-
ment. (2) It shall have the like e tent as the principal

Act.

(3) I shall come into force at once.


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2

Amendment 2. (1) In sub-section (2) of Section 10 of the princi-

of Section pal Act, for the co mma appearing after the word

~o t[of] ~~ii and figure "Section 9" a fullstop "(.)" shall be substi-
## ot 19'17. tured and the words "or dealers covered by Section
29" followed by the fullstop "(.)" shall be deleted.

Insertion or 3. After Section 24- of the principal Act, the follow-

Section 24A ing shall be inserted as Section 24A namely:-
in Assam '
Act XVII of
1947.

"Assessment 24A. (1) Notwithstanding any thing contained in

r01 ILelydealersto uus, . A ct, I It.r . appears to th eI Comrmssroncr. . du riunng any

I transfer current I eturn period that any dealer is likely, to

assets to ch ange, sell, transfer, dispose of or otherwise part with
avoid lax. any of his assets with a view to avoiding payment of

any liability under the provisions of this Act, the net

turnover of such dealer for the p eriod from the expiry

of th e previous return period to the date when the
Commissioner commences procee dings und er this
Section shall be chargeable to tax in that period ,

(2) For the purpose of making an assessment

unde r sub-section (1), the Commissioner may serve a
notice upon such dealer requiring him to furnish with"
in such period as may be specified in the noticf', a
return in the manner and form in whi ch a ret urn
under Section 16 is furnished!'

Amend ment 4. In Section 34A of the principal Act, the bracket

of 34~ec~~n an d figure "(1)" and sub-section (2) sha ll be deleted.

Alsam Act
XVII of
# '9'7.

Amendment 5. In Section 38 of the principal Act aft er clause

~: ofS~:: (10) the following shall be inserted as ~lause (lOA),
Act XVIl namely:-

of 1947.

" {l OA) Prevents or obstructs any Officer-in-Charge

of a check post or barrier from making any entry
or inspection of goods or in intercepting, detaining or
searching any vehicle or boat carrying goods; or"

Insertion. of 6. After Section 44A of the principal Act, the follow"

::~ ~~ct~~~ ing shall be inserted as Section 44B, namely :-

Alsam Act
XVII of

19n .

" Erection of 44B. (1) T he State Government may, by notifica-
check post, tion , set up and erect, in such manner as may be

prescribed . check posts and barriers at any place in
the State with a view to prevent the evasion of tax

payable under this Act.


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(2) Every person transporting goods shall, at
any check post or barrier, set up and erected in accor-
dance with sub-section (1) and before crossing such
check post or barrier, file before the O fficer-in-Charge

of the check post or barrier, if so directed by him, a
correct and complete declaration of the goods in such
form and in such manner as may be prescribed.

(3) The Officer-in-Charge of the check post or
barrier may for the purpose of satisfying himslfe that
the provisions of sub-section (2) are not being con-
traven ed, and subject to such restriction as may be

prescribed, intercept, detain and search any vehicle
or boat which may be suspected of being used for
contravening such provisions."

Substitution 7. For the words " Naya Paisa" and " Naye Paise"

of the words wherever they occ ur in the principal Act, the words

Nava paisa. " paisa" and " paise" respectively, shall be substi-
tuted.

8. The provrsion of sub-section (I) of Section 31

Sub-section

(I) of Sec- of the principal Act shall be deemed and al ways to
tion 31 of have "been deemed to have formed part of the prin-
the princi- cipal Act, as if the principal Act h ad been enacted

pal Act to as so amended with effect from 24th December,

have retros-

p ecti v e 1947.
effect .

U. TAHBlLLJAR,
Deputy Secretary to the Govt. of Assam,

" Law Department.


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