The Assam Entry Tax (Amendment) Act, 2011
Re g isk rr~d N0 -768 '97

###### Tlf}~ ASSAM Gi-\ZETTE

 EXTRAORDI 1ARY

 PrJBLISHED BY THE AUTHORITY

~~ 60 ~~' C>il~<11<il , 28 C~:J>i.!1 1~, 2011, 9 ~~~' 1932 (~)

###### No. 60 Dispur, Monday, 28th February, 2011, 9th Phalguna, l 932 (S.E.)
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 GOVERNMI:NT OF ASSAM

 ORDERS BY THE GOVER OR

 LEGISLATIVE DEPARTM E T: : LEGISLATIVE BKANCH

 NOTIFICATION

 The 28th f ebrumy. 201 1

 No. LGL. 3/2007/97.- The following/\ct of the Assam Legislative Assembly which received the assent of the President is hereby published for general information.

 ASSAM ACT NO. V OF 2011

 (Received the assent of the Governor on 24th February, 2011 )

 THE ASSAM ENTRY TAX (AMENDMENT) ACT, 2011


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~_911

###### AN
 ACT

further to amend the Assam Entry Tax Act, 2008.

"Preamble. Whereas it is expedient further to amend the Assam Entry Tax Act, 2008, Assam

hereinafter referred to as the principal Act, in the manner hereinafter appearing; Act

XII of

###### It is hereby enacted in the Sixty-second Year of Republic of India as 2008.

follows:-

Short title, extent I. (I) This Act may be called the Assam Entry Tax (Amendment) Act, 2011.
and commence-
ment. (2) It 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 3, in sub-section (2), in clause (iii), in the
section 3. proviso, between the words, "specified goods" and the punctuation mark,",",

the following words, figure and bracket shall be inserted, namely: -

                      - for the purpose of resale as provided in clause (i) of this sub-section".

Amendment of 3. In the principal Act, for the existing section 4, the following shall be
section 4. substituted, namely:-

"Special 4. (1) Notwithstanding anything contained in any other law for the time being in

provision for force, where the liability to pay tax in respect of a motor vehicle arises
Motor Vehicles           - under this Act and such motor vehicle is required to be registered or a

new registration mark is required to be assigned to it in the State under Central
the Motor Vehicles Act, 1988, no Registering Authority shall either Act 59
register any such motor vehicle or assign any new registration mark to of 1988.
such motor vehicle unless payment of such tax has been made by the
person concerned in respect of such vehicle.

(2) Where any person causes entry of a motor vehicle into a local area within
a period of fifteen months from the date of registration of such vehicle in

Central

any Union Territory or any other State under the Motor Vehicles Act,

Act 59

1988, and that such entry is occasioned as a result of shifting of the place

of 1988.

###### of his residence from such Union Territory or State into this State, the
Commissioner may exempt such person from payment of entry tax on
entry of such motor vehicle subject to production of proof in this regard."

Substitution of 4. In the principal Act, for the existing section 9, the following shall be
section 9. substituted, namely:-

"Applicability of Subject to the provisions of this Act and rules made thereunder, sections 19,
the provisions 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40,
of the Assam 41, 42, 43, 44, 45 , 46, 47, 48, 49, 50, 52, 53, 55, 58, 59, 60, 61, 62, 63, 64,
Value Added

###### 65,66,67,68,69, 70,7 1, 72,73,74,75, 76,77, 78,79,80,81,82,83,84,85,

Tax Act, 2003.

86, 87, 88, 89, 90, 91, 92, 93. 94, 95, 96, 97, 98, 99, 100,101, 102, 103, 104, Assam
105, 109 and 110 of the Assam Value Added Tax Act, 2003 and the rules Act
made thereunder, orders, notifications issued thereunder shall mutatis Vlllof


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391 THE ASSAM GAZETIE. EXTRAORDINARY. FEBRUARY 28, 2011

Act and the rules framed an ... orders and notification issued under those
sections were mutatis mutan. is issued under the relevant sections so

incorporated under this Act."

Amendment of 5. In the principal Act, in the Schedule,-

Schedule.

###### (i) The existing -;erial No 9 with entries thereto shall be modified as
 follows:--

 "9. All types of plan' and machineries

including parts and accessories
###### thereof except agricultural machinery. 2··.

(ii) after existing Serial Ne. . 65, the following new serial Numbers 66
and 67 with entries thereto shall be inserted, namely:-

###### "66. Automated Teller Machine 4

67. Diesel 4."

., MOHD. A. HAQllF.,

Se~re t ary to the Government of,1\ :;~nm

###### Legislati\'e Department. Dispur. ·


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