The Assam Finance (Sales Tax) (Amendment) Act, 1971
( 4.) Notwithstanding anything contained in

sub-section (3), the State Government may make rules

generally for securing the payment of the P•1rchase
Surcharge and carrying into effect the provisions of
sub-l!ections (I) and (2) and in particular for ensuring

the proper maintena nce and rendering of accounts of
the Purchase Surcharge" .

l{eptialand 3. (1) The Assam Purchase Tax (Amendment) Assam Ordi •
' nance XI or
sa\ ing. Ordinance, 1971 is hereby repealed. 1971.

(2) Notwithstanding such repeal, anything done

or any action taken under the A~sam Purchase Tax

(Amendment) Ordinance, 19 7i shall be deemed to

have been done or taken under this Act as if thi~

Act has commenced on the fourth day of December,
1971 (the date of prom~lgation of the Ordinance).

ASSAM ACT IV OF 1972

THE ASSAM FINANCE (SALES TAX)

(AMENDMENT) ACT, 1971

[Published in the _Assam_ _Gat:;ette,_ Extraordinary, dated the 27th January

1972]

[Received the assent of the Piresid ent on the 27th January 1972]

# An

Act

# further to amend the Assam Finance (Sales Tax)

Act, 1956.

Prttarnble Whereas it is expedient further to amend the Assam Act

A~sam Finance (Sales Tax) Act, 1956, hereinafter called XI of [1]·[956 ]

the principal Act, in the manner hereinafter appearing;

# It is hereby enacted in tl;e Twenty-second Year of

the Republic of India as follows:-

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

extent and Finance (Sales Tax) (Amendment) Act, 1971.

commence-
ment.
(2) It shall have the like extent as the prin·

cipal Act.


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(3) It shall come into force at once.

Insertio~ of 2. After Section 3 of the principal Act, the fol-

ne'A'. section lowing shall be inserted as Section 3A namely:-
3A m Assam '

Ac t XI of .

1956.

" 3urcharge 3A. ( 1) Subject to the provisions of this section,

on saies. every dealer shall be liable to pay, in addition to tax

under Section 3 and any other dues payable under any

law for the time being in force, a surcharge, herein-
after referred to as Sales Surcharge, on his sales of
taxable goods.
(2) ·1 he rate of Sales Surcharge on any sale

shall be one per centum of the amount of tax payable
under this Act in respect of the said sale:

Provided that this Surcharge shall **not** apply in

respect of goods declared to be of special importance
under Section 14 of the Central Sales Tax Act, 1956
if the ceiling- rates as prescribed under Section

15 (A) of the aforesaid Act has been reached:

Provided further that the amount of Sales

Surcharge payable by a dealer for any return

period as prescribed under sub-section (l) of Section
8 shall be rounded-off to the nearest rupee.

13) The Sales Surcharge shall be payable as

if it were a tax under Section 3, and the provision~

of this Act including the rules thereunder but nol

including the proviso to Section 3 and sub-section

(2) of Section 24 A of this Act shall accordingly

apply ; and the authorities for the time

being empowered to collect and enforce payment

of the said tax under Section 3 shall, unless

otherwise provided for by or under this Act, within

their respective jurisdiction for the purpose of the said
tax accordingly collect and enforce payment of the
Sales Surcharge :

Provided that the State Government may, for

facilitating implementation, by notification in the
official Gazette, direct that in any case or class of
cases the provisions of this Act including the rules
thereunder shall apply subject to such indications not
inconsistent with the provisions of this section and as
may be specified in such notification. ~

(4) Notwithstanding anything contained in sub-

sf ction (3), the State Government may make rules
generally for securing the payment of the Sales

Surcharge and carrying into effect the provissuo of

sub-sections (1) and **(2)** and in particular for ensurins
the proper maintenance and rendering of account ;

of the Sales Surcharge."


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!le~eal and 3.(1) The Assam Finance (Sales Tax) (Amend- A-ssa11Hi>r-

savmg. ment) Ordinance, 1971 is hereby repealed dinanee XU

                                                                        - , of 197b

(2) Notwithstanding such repeal, anything
done or any action taken under the Assam. ·

# Finance (Sales Tax) (Amendment) Ordinance,

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

AS5.'\M ACT V OF 1972

THE ASSAM (SALES OF PETROLEUM AND PETROLEUM

PRODUCTS, INCLUDING MOTOR SPIRIT AND LUBRICANTS)

TAXATION (AMENDMENT) ACT, 1971

[Received the assent of the Preside.'lt on the 27th January 1972]

Published in the _Assam_ _Gazette,_ Extraordinary, dated the 27th January

1972]

An

Act

# further to amend the' Assam (Sales cf Petl'oleum and

Petroleum Products, including Motor Spirit and Lubricants)

Taxation Act, 1955.

Preamble . \iVhereas it is expedient further to amend the Assam Act

Assam (Sales of Petroleum and Petroleum Products, IX of 1956

including Motor Spirit and Lubricants) Taxation

Act, 1955, hereinafter called the principal Act, in
the manner hereinaft er appearing ;

# It is hereby enact ed in the Twentv-secorrd Year

of the Republic of India, as iol!ows:-

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

extent and of Petroleum and Petroleum Products, including Motor
commence- Spirit and Lubricant~) Taxation ~Ame ndment)

ment. Act, l ~71.

(2) It shall have the like extent as the tlrincipa I

Act.

(3 \ ~t shall c;;ome into force at once,


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