The Assam Purchase Tax (Amendment) Act, 1971
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(4) Notwithstanding anything contained in sub-

section (3), the Government of Assam may make
rules generally lor securing the payment of the Stamp

Surcharge and carrying into effect the provisions of
sub-sections (I) and (2) in particular for ensuring
the proper maintenance and rendering of accounts
of the Stamp Surcharge."

Repeal and 3. (I) The Indian Stamp (Assam Amendment) Assam Or"'i

saving. 0 dr mance , [. ] 1971 1s · h ere y b r epea e • 1 d nance of XIII
1971 •

(2) Notwithstanding such repeal auy thing done or

any action taken under the Indian Stamp (Assam
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 the Ordinance).

A SSA \1 ACT II I OF 1972

THE ASSAM PURCHASE TAX (AMENDMENT) ACT, 1971

(Puhlished in the Assam Gazette, Extraordina1 y, dated the 27th January

1972]

[Received the assent of the President on the 27th January 1972 J

An

Act

### further to amend the Assam Purchase Tax Act, 1967.

Preamble Whereas it is expedient turther to amend the Assam Assam _Act._

Purchase Tax Act, 1967, hereinafter called the princi- ~~~ ° 1

pal Act, in the mar.ner hereinafter appearing ; 7               -

. It                         - is hereby enacted in t' te Twenty~1econd Year

               - of the Republic of India as follows:--

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

ex•e11t and Purchase Tax (Amendment) Ac.t, Hl71.
comm once·

mcnt.

(2) It shall have the like extent as the prin ci pa1

'Act.

(3) It shall come into force at once,


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# 6

Insertion 2. After Section 3 of the principal Act, the
of new sec- following shall be inserted as Section 3A, namely :-
tion 3A in
Assam Act
XIX Of

1967.

''Surcharge
on purchase 3A. (1) Subject to the provisions of this section,

every dealer shall be iiablt to pay in addition to tax

under Section 3 and any other dues rayable under
any law for the time being in force, a surcharge,
hereinafter referred to as Purchase Sure barge, on his
pm:chases of taxable goods .

(2) The rate of Purchase Surcharge on any pur-

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

Provided that this surcharge shall not apply in C

                                                        - I · entra 1 Ac'
respect o goo s ec f d d 1 are d to b e o specia f importance 74· 6 f 19, 6
under Section 14 of the Central Sales Tax Act, 1956 "              -

if the ceiling rates as prescribed under Section

l !5CA) cf the aforesai<l Act has been reached:

Provided further that the amount of Purchase

Surcharge payable by a dealer for any return period
as prescribed under sub-section ( 1) of Section 7 shall be
rounded-off to the nearest rupee.

(3) The Purchase Surcharge shall be payable as

ifit were a tax und::r Section 3, and the provisions of
this Act including the rules rhereunder but not inclu-
ding the second proviso to sub-section (1) of Section 3

shall accordingly apply, and the authorities for

the time being empowered to collect and enforce
payment or 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 Purchase 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.


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( 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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