The Assam Taxation (on luxuries) (Amendment) Act, 2000
Registered No.768/97

## THE ASSAM GAZETTE

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###### EXTRAORDINARY

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###### PUBLISHED BY AUTHORITY

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No. 199 Dispur, Friday, 29th September, 2000, 7th Aswina, 1922(S.E.)

GOVERNMENT OF ASSAM

ORDERS BY THE GOVERNOR

LEGISLATIVE DEPARTMENT: LEGISLATIVE BRANCH

NOTIFICATION

The 22nd September, 2000

No.LGL.25/97 /69.-- 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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742 THE ASSAM GAZETIB, EXTRAORDINARY, SEPTEMBER 29, 2000

ASSAM ACT NO. XI OF 2000

(Received the assent of the Governor on 20th September, 2000)

THE ASSAM T AXA TI ON (ON LUXURIES)

(AMENDMENT) ACT, 2000.

AN
ACT

to amend the Assam Taxation (On Luxuries) Act, 1997.

Preamble Whereas it is expedient to amend the Assam

Assam

Taxation (On Luxuries) Act, 1997, hereinafter

Act Viii

referred to as the principal Act, in the manner or 1997
hereafter appearing ;

It is hereby enacted in the Fifty-first Year of the Republic

of India as follows :--

Short title, 1. (1) This Act may be called the Assam Taxation (On
extent and Luxuries) (Amendment) Act, 2000.
commencement

(2) It shall have the like extent as the principal Act.

(3) It shall be deemed to have come into force on the

twentieth day of May, 2000.

Amendment or 2. In the principal Act, in section 2,--
sectlon 2
(1) for clause (i), the following shall be substituted,

namely:--

"(i)" stock of luxuries" means the quantity of the
luxuries received by a stockist ;

Explanation :- A stockist who is a manufacturer

shall be deemed to have received the stock of
luxuries manufactured by him upon manufacture of
such luxuries" ;

(2) in clause (j), the words "for stocking, vending,

supply or distributing such luxuries in Assam" shall
be omitted;


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THE' ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 29, 2000, 743

(3) in clause (m), --

(i) in sub-clause (i), in the end, after the word

"stock" and before the punctuation mark (;) semi
colon, the following shall be inserted, namely :--

"and the amount of excise duty and of transport and
insurance charges, if any, paid or payable by
him.";

(ii) after sub-clause (i) so amended, the following

Explanation shall be inserted, namely :--

"Explanation :-- If manufacturer is entrusted with
the processing of raw materials or of semi-finished
goods supplied to him by another person, so as to
complete the manufacture of the luxuries, the latter
shall give a declaration to the former as to the value
of stock of luxuries and also as to the value of raw
materials, expenses on manufacturing or
processing, excise duty and the price at which such
luxuries would be sold in the course of whole-sale
trade. However, if the value of stock of luxuries is
not declared in this manner or if the authority
having jurisdiction over such manufacturer is not
satisfied with the value of stock of luxuries so
declared, he shall determine the value of stock of
luxuries according to the best of his judgment after
giving him a reasonable opportunity of being heard
and for this purpose he shall have regard, among
other things, to the value of raw materials,
expenses on manufacturing or processing, excise
duty and the price at which the stockist would sell
such luxuries in the course of whole-sale trade."

Substitution 3. In the principal Act, for section 5, the following shall be
of section 5 substituted, namely :--

"Levy 5. The tax payable by a stockist under

this Act shall be levied on his
of tax.
turnover of stock of luxuries during
any period as prescribed."

Repeal and 4. (1) The Assam Taxation (On Luxuries) Assam
saving (Amendment) Ordinance, 2000 is Ordinance I

hereby repealed. or 2000.


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744 THE ASSAM GAZETIE, EXTRAORDINARY, SEPTEMBER 29, 2000

(2) Notwithstanding such repeal, anything done or any

action taken under the Ordinance so repealed shall
be deemed to have been done or taken under the
corresponding provisions of this c.t, as if this Act
had come into force on the ate the said Ordinance
came into force.

'M. K~ EKA,
##### - "" .
Secretary to the Govt. of Assam,

Legislative Department.

GUW AHA TI-Printed & published by the Dy. Director (P& , Directorate of Ptg. and

Sty., Assam, Guwahati-21 (Ex-Gazette) No.397-500-600-29-9-2000


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