The Assam Finance (Sales Tax) (Amendment) Act,
###### The Assam Gazette I •

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EXTRAORDINARY

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'T\ 41 N-t"i'J~, . "tf;r;q-t~. 19 ~i.ail~, 1980, 28 ~t~f'{, 1902 ("~)

No.·U Dispur, Saturday, 19th Jul)'., 1980 1 28th Asadha,

1902 (S. E.)

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GOVERNMENT OF ASSAM

ORDERS BY THE GOVERNOR

LEGISLATIVE DEPARTMENT

NOTIFICATION

The 19th July 1980

No.LGL.104/80/1.-The following Act made by -the

P r es i den ~ and published in the Gazette of India Extra-
###### ordinary Part II of Section I, dated 19th July, 1980 is.

republished for general information.

U. TAHBILDAR,
###### Secretary to the Govt. of Assam,
Legislative Department.

Name of J\ct No. of Act Date· of assent

T he Assam Finance (Sales-tax) President's Act \9th ' ~A July ~ 1980: 'f
(Amendment) Act, 1980. No . 2 of 1980. ·


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208 THE ASSAM GAZETTE, EXfRAORDlNARY,JULY 19, 1~8 6

President's Act No.2 of 1980

Received the assent of the President on 19th July, 1980.

,THE ASSAM FINANCE (SALES-TAX) (AMENDMENT)
ACT 1980

Enacted by the President in the Thirty-first Year of the
Republic of India.

AN

ACT

###### further the amend the Assam Finance (Sales-tax) Act, 1965.

In exercise of the powers conferred by

Section 3 of the Assam State Legislature
(Delega tion of Powers) Aot, 1980, the38 or 1[93]0.

Pr esident is pleased to enact as follows:-

~!grt c~i~: 1. (1) This Act may be called the Assam
mencement. Finance (Sales-Tax) (Amendm ent) Act,

1980.

(2) It shall be deemed to have come in-

to force on and with effect fr om the date

xi Assam of 1956. Act o comf mencemen t o f th e A ssam F" inance

. (Sales Tax) Act, 1956.

~~s~r:1 195~et 2. In the Assam Finance {Sales Tax)Insertion. of
Act, 1956, after Section 13, the following13~ sect;3n~

###### sedions shall be inserted, namely:- and' 13 c.

Prolaibitioa
to collect ex- ~ "" 13A. (1) No person shall collect any

cess tax. sum by way of tax in respect of sale of
###### any goods on which by virtue of Sec-
Hon 3 read. with the Schedule attached
tl'l ithis Act no tax is payable.

(2) No person, who is not a registered
dealer and liable to pay fax in respect
of any sale, shall collect on the sale of
###### any goods ·any sum by way of tax from any other person and no registered dea- ler shall collect any amount by way of


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'.i:'HE AS0AM GAZET'T'F.-EX'T RAORDINARY, JULY 19, 1~80 2e9

###### tax in excess of the amount of tax pay-
able by him under the provisions of this
Act.

excForfeiture ess tax c:tc. of 13B. (1) If any person,-

(i) not being a dealer liable to pay

###### tax under this Act, collects any sum by
way of tax, or

(ii) being a registered dealer collects
###### any sum by way of tax in excess of the tax payable by him, or

(iii) otherwise collects tax in contra-

vention of the provisions of Section 13A,

###### any sum collected by that · person by way

of tax in contravention of Section 13A

###### shall be forfei ted ito the State Government and when any order of forfeiture is made, the Commissioner shall publish or cause
to be published a notice thereof for the in-
formation of the persons concerned giving
###### such det ails and in such manner as may
be prescribed.

(2) Where the Commissioner has reason ·

to believe 1that any person has wilfully

contravened the provisions of Section 13A,

###### the Commissioner may impose_ upon such
person a pena1'ty of an amount not exceed-
ing 1two thousand rupees or double the

###### sum collected by such person by way of tax in contravention of the provisions of
Section 13A, whichever is less :

Provided that no penrilty shall be im-

posed in respect of any such contravention
which occurred on a date prior to the
publication of [1]the Assam Finance (Sales

Tax) (Amendment) Act, 1980, in the Official
Gazette.

(3) If the Commissioner in the course of

###### any proceeding under this Act or other-
wise has reason to believe rthat any person


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210 THE ASSAM GAZETTE. EXTRAORDINARY,JULY 19,_1980.

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has become liable to foreiture of any sum
under sub-seC'tion (1), or both foreiture of
any sum under sub-section (1) and penalty
under sub-section (2), he shall serve on
such person a notice in the prescr ibed
form requiring him on a date and at a
place specified in the notice to attend and
show cause why forfeiture or bo1th forfei-
###### ture and penalty of any sum as provided
in sub-section (1) and sub-section (2)
should not be imposed on him.

(4) The Commissioner shall thereupon
hold an enquiry and shall make such order
as he thinks fit.

(5) No prosecution for an offence under
this Act shall be instiituted in respect of
the same facts on which a penalty has
been imposed under this section.

13C. ( 1) The .amount of penalty (if any) s~:!}~:~;i~~

levied under Section 13B, and the sum (if etc,
any) forfeited to the Sta[1]te Government
###### under Section 13B shall be paid by the
dealer , or the person liable therefor in
Government. treasury by such dat"' as may
be specified in a notice issued by the Com-
missioner for this purpose, being- a date
not earlier than thirty days from ithe date
of service of the notice :

Provided that, the Comrnissi.oner may, in
respect of any particular dealer or person
and for reasons to be recorded in writing,
extend the date of payment, or allow him
to pay the penalty (if any) imposed under
Section 13B or the sum forfeited by ins-
talments.

(2) Any penalty imposed or sum foreited

under Section 13B which remains un-paid
after the date specified in the notice for
payment or after the extended date of pav-
ment, and any instalment not duly paid.
shall be recoverable as an arrear of land
revenue,


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THE ASSAM GAZETTE, EXTRAORDINARY, JULY 19, 1980 21 l
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(3) Notw ithstanding anything contained

in lhis Act or in any other law for the time
being in force, where any sum collected
by a person by way of tax in con traven-
tion of Section 13A, is forfeited to the
###### State Government under Section 13B and
is recovered from him, such payment or
recovery sh all discharge him of the liabi-
###### lity to r efund the sum to the per son from
whom it was so collected.        -

(4) A refund of any such sum or any
###### part thereof may be claimed from Govern- ment by the person from whom it was
realised by way of tax, provided such tax
###### was not passed on by him in any. form or manner to some other person and if such tax w as so passed on to some other person, the claim for refund may be made by
such other person only.

(5) An application for such c1 aim shall

be m ade jn writing in the prescribed form
to the Commissioner, within one year from
###### the d ate of the order of for feiture.

_(6 )_ On receipt of an application under

sub-section (5), t he Commissioner shall

_1_ hold such inquiry as he deems fit, and if
###### the Commissioner is satisfied that the
claim is valid and admissible and t hat the
amou nt so claimed as refund ,..was actually

paid in Governm ent treasury or recover ed,
###### and no draw-back, set-off, refund or re-
mission in respect of that amount was
###### granted, he shall refund the sum or any part thereof, which is found due to the
person concerned.'' .

N. SANJIVAREDDY,

President.

R. V. S. PERI SASTRI,

Secy. to the Govt. of India.
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fJulllati--Printed and published by fhe Supdt. l/c., Assam Govt. PrinUac P-.,

(Ez•Gautte) No 8!-900-S00-25-19-7°1980.


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