The Assam Entry Tax (Amendment) Act, 2005
###### Registered No. 768/97

## THE ASSAM GAZETTE

###### '5T"3ft 'IT~ q-

 EXTRAORDINARY
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###### PUBLISHED BY THE AUTHORITY

~~ 254 N-1~, ~' 11 ~' 2005, 20 ~. 1927 (~)

###### No. 254 Dispur, Monday, 11th July, 2005, 20th Asaclha, l 927 (S.E.)

 GOVERNMENT OF ASSAM

 ORDERS BY THE GOVERNOR

 LEGISLATIVE DEPARTMENT : : : LEGISLATIVE BRANCH

 CORRIGENDUM

 The 21st June, 2005

 No. LGL.21/98/116.--In the Assam Entry Tax (Amendment) Act, 2005,
 published in the Assam Gazette, Extra Ordinary No. 159 dated 29th April, 2005
 vide notification No. LGL.21 /981111 dated 29th April, 2005 in the merginal note appearing in the Preamble paragraph, please read the year "2001" instead of "2005".

 Joint Secy. to the Govt. of Assam, Legislative Department.

GUWAHATI- Printed & Published by the Dy. Director (P&S), Directorate of Ptg. & Sty.,
Assam, Guwahati-21, (Ex-Gazette) No. 507-500-400-11-7-2005.


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###### Registered No. - 768/97

### THE ASSAM GAZETTE

~S11~c:t

##### EXTRAORDINARY

###### m~ 414_~<ii ~ 21411f1'1~

 PUBLISHED BY AUTHORITY

'1~ 159 ~~. ~~. 29 l!j~, 2005, 9 ~5'f, 1927 ("l<P)

###### No. 159 Dispur, Friday, 29th April, 2005, 9th Vaisakha, 1927 (S.E.)

 GOVERNMENT OF ASSAM

 ORDERS BY THE GOVERNOR

 LEGISLATIVE DEPARTMENT ::: LEGISLATIVE BRANCH

 NOTIFICATION

 The 29th April, 2005

 No. LGL.21/981111.--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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###### 1330 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 29, 2005

 ASSAM ACT NO. XV OF 2005
 (Received the assent of the Governor on 28th April, 2005)

 THE ASSAM ENTRY TAX (AMENDMENT) ACT, 2005

 AN

 ACT

further to amend the Assam Entry Tax Act, 2001 .

Preamble. Whereas it is expedient further to amend the Assam Entry Tax Act, Assam

Act IV

200 I, hereinafter referred to as the principal Act, in the manner hereinafter

of 2005

appearing;

:t is h ~r eby ettacteG i:1 th: fifty-s·:::t!: Yea; 0f ~h~ P~ep1.!bE (. 0f I11Qi3

as fo llows: -

Short title, extent I. (I) This Act may be called the Assam Entry Tax (Amendment) Act,
and commence- 2005.
ment

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

(3) It shall come into force on such date as the State: Government may,

by notification in the Official Gazette, appoint.

Amendment of 2. In the principal Act, in section 2, in sub-section (2), for the words, A1sam Act
section 2. punctuation mark and figures "the Assam General S~Jes Tax A.ct, XII of 1993

1993", the words, punctuation mark and figures "the Assam Value Assam Act
Added Tax Act, 2003" shall be substituted. VIII or 1005

Amendment of 3. In the principal Act, in section 5,-
section s.

(i) in first paragraph, for the words and figures "the Assam Assam Act

General Sales Tax Act, 1993 ", occurring after the W<lrds XII of 1993

"under the provisions of' the words, punctuation mark and

Assam Act

figures "the Assam Value Added Tax Act, 2003" shall be VIII of 2005
substituted;

(ii) in clause (i), for the words, figures and bracket "clause (33)

of section 2", the words, figures and bracket "clause ( 43) of
section 2" shall be substituted and for the words,'
punctuation mark and figures "the Assam General Sales Assam Act

XII ofl993

Tax Act, 1993", the words, punctuation mark and figures A1SamAct
"the Assam Value Added Tax Act, 2003" shall be vrn of 2005
substituted.

Amendment of 4. In the principal Act, in section 5A, for the words, punctuation mark
section SA. and figures, "the Assam General Sales Tax Act, 1993", the words, Assam XII of1993 Act

punctuation mark and figures "the Assam Value Added Tax .Act, Assam Act
2003" shall be substituted. VIII of 2005


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###### THE ASSAM GAZETTE, EXTRAORDINARY, APRJL 29. 2005 1331

Amendment of 5. In the principal Act, in section 7, for the words, punctuation mark and
section 7. Assam Act

figures, "the Assam General Sales Tax Act, 1993", the words, Assam Act
punctuation mark and .fi~res "the Assam Value Added Tax A{:t, XII of 1993

2003" shall be substituted. Assam Act

VITI of2005

Substitution of 6. In the principal Act, for section 8, the following shall be substituted,
section 8. namely:-

"8. Provisions of the Assam Value Added Tax Act, 2003 to apply.-- Assam
Subject to the provisions of this Act and rules made thereund<:r, Act VIII

sections 19, 21, 22, 23, 25, 27, 28, 29, 31, 32, 34, 35, 36, 37, 38, 39, of 2005
40, 41, 42, 43, 44, 45, 46, 47, 48, 49, 50, 52, 53, 55, 59, 62, 63, 64, 65,
66, 67, 68, 69, 70, 71, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86,
87, 88, 89, 90, 91 , 94, 95, 96, 97, 98, 99, JOO, 102, 106, 109 and 110
of the Assam Value Added Tax Act, 2003 and the rules made
thereunder, orders, notifications issued thereunder shall mutatis
mutandis apply to an importer in respect of enw; tax levied and
payable under this Act, as if those sections were mutatis mutandis
;ncorporated in this Act and the rules framed and orders ar;d
notifications issued under those sections were mutatis mutandis issu::d

under the relevant sections so incorporated under this Act."

###### M.K. DEKA,
 Commissioner & Secy. to the Govt. of Assam, Legislative Department.

 GUWAHATI- Printed & Published by the Dy. Director (P&S), Directorate of Ptg. & Sty.,
 Assam, Guwahati-21 , (Ex-Gazette) No. 317-500-600-29-4-2005.


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