The Assam General Sales Tax (2nd Amendment) Act, 2003
Registered No.768/97

# ·THE ASSAM GAZETTE

### ~l'tt~ct

## EXTRAORDINARY
 ~~(~~~er~~

### PUBLISHED BY AUTHORITY

rr~ 52 ~~. ~~. 5 ~ 2004, 15 ~rr, 1925 (~)

No. 52 Dispur, Friday, 5th March, 2004, 15th Phalguna, 1925(S.E.)

GOVERNMENT OF ASSAM

ORDERS BY THE GOVERNOR

LEGISLATIVE DEPARTMENT : : LEGISLATIVE BRANCH

**NOTIFICATION**

The 5th March, 2004

No. LGL. 114/97/202. --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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386 THE ASSAM GAZETTE. EXTRAORDINARY. MARCH. 5, 2004

ASSAM ACT NO. III OF 2004

( Received the assent of the Governor on 2nd March, 2004 )

**THE ASSAM GENERAL SALES TAX**
**(SECOND AMENDMENT) ACT, 2003.**

### AN

**ACT**
further to amend the Assam General Sales Tax Act, 1993.

Preamble Whereas it is expedient further to amend the Assam

Assam General Sales Tax Act, 1993, hereinafter Acrxn
referred to as the principal Act, in the manner of 1993.
hereinafter appearing ;

It is hereby enacted in the Fifty-fourth Year of the

Republic of India as follows :-

Short title, 1. (1) This Act may be called the Assam General Sales· Tax
extent and (Second Amendment) Act, 2003.
commencement.

(2) {t shall have the like -extent as the principal Act.

(3) It shall come into force at once.

Amendment of 2. In the principal Act, in Section 33, in sub-section (6), in the
Section 33. first paragraph, for the words "twenty percent", the word

"fifty percent" shall be substituted.

Amendment of 3. In the principal Act, in Section 36, in sub-section· (2), in the
Section 36. second proviso, for full stop ". ", appearing at "the end,

colon ":" shall be substituted and thereafter the following
new proviso shall be inserted, namely :-

"Provided also that no revision filed under sub-section (2)

shall lie unless such revision is accompanied by satisfactory
proof of payment of tax including penalty, if any, which is
admitted to be due or fifty percent of the amount of tax
including penalty, if any, which has been assessed or
levied, whichever is higher."

M.K. DEKA,
Commissioner & Secretary to the Govt. of Assam,
Legislative Department, Dispur.

GUWAHATI-Printed & published by the Dy. Director (P&S, Directorate of Ptg. and
Sty., Assam, Guwahati-21 (Ex-Gazette) No. 103-500-600-5-3-2004.


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