The Assam Sales Tax (Amendment) Act, 1967
The 3rd October 1967
No.LJL.12/67/17.-The following Act of the Assam Legislative Assembly
which received the assent of the President is hereby :published for genera.l
information.
ASSAM ACT XIV OF 1967

(Received the assent of the President on 2nd October, 1967)

###### THE ASSAM SALES TAX (AMENDMENT) ACT, 1967

[Published in the Assam Gazelle, Extraordinary, dated the 4th October,
1967]

An
Act
###### further to amend the Assam Sales Tax Act, 1941

;

       - c Preamble. WHEREAS it is expedient further to amend the

Assam Sales Tax Act, 1947, hereinafter called the Assam Act
principal Act, in the manner hereinafter appearing; XVII of

1947.

###### It is hereby enacted in the Eighteenth Year of the
Republic of India as follows :-

Short title, 1. (1) This Act may be called the Assam
extent and Sales Tax (Amendment) Act, 1967.
commence- (2) It shall have the like extent as the prin..
ment.

cipal Act.
(3) It shall come into force on such date as

the State Government may, by noti-
fication in the official Gazette.

appoint.

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Substitution 2. For section 6 of the principal Act, the following
of section 6 shall be substituted namely:-
of Assam '

Act XVII
of 1947. .

"L~it. of 6. The provisions of this Act shall not apply
application tothe sale of-
of the Act. ~

(1) Goods taxable under the Assam (Sales of Assam Act

Petroleum and Petroleum Products, IX of 1956.

including Mot or Spirit and Lubri-
cants) Taxation Act, 1955.

(2) Goods specially exem pted under the: pro-

visions of this Act.
(3) Goods taxable under the Assam Finance
(Sales T ax) Act, 1956."

Amendment 3. In section 15 of the principal Act, in sub-
of section 15 section (3), for clauses (a), (b) , (c) and (d). the

:tct x~:t~following shall be substituted, namely:-

1947. " (a) goods taxed at the ra te: of 6 paise in
the rupee~5'66 per cen tum.
(b) goods taxed at the rate of3 paise in the
###### rupee-2'9 1 per centum.

Cc) goods taxed at the rate of 1 paisa in the
rupee-O'99 per centum."

Ame~dment 4. In section 117 of the principal Act, for
°ffsectAslon 17 sub.section (1) the following shall be substituted,
o sam I
Act XVII name y:         -
of 1947.
"(1) At the close of a half- year or at the
closure of the business during that
half-ye ar, if the Commissioner is satis- i

fled that th e returns furnished by a
dealer under section 16 in respect of
that half-year are correct and complete,
he shall , by an order in writing, assess
the deale r and determine the tax payable
by him on the basis of such returns."

Insertion 5. After section 35 of th e principal Act, the

ggA sectio~ following shall be inserted as section 35A, namely s-«

AMaro Act
XVII of
1947· -

"Interest 3SA; (1) If any registered dealer does not pay
payable by into a Government Treasury the full amount of tax
dealer. due from him under this Act on the basis of the
return or his account - books within the pres-
cribed date, simple interest at the rate of six
per cent - per annum from the first day of the
month next following the said date shall be pay-

            - 'able by th e dealer upon the amount by which

-the tax' so paid fulls short of the amount of tax
payable as per his return or account books. If
such amount of tax and interest are not paid
within thirty days from the date from which the


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interest is due, simple interest upto a maximum ot
twenty-four per cent per annum shall be payable as
may be prescribed.

. (2) Where on making the assessment, the Com-
missioner finds that a dealer has not maintained
the account books properly and thereby he has

suppressed th e sale of goods in any period, the
Commissioner may direct him to pay interest as
prescribed in sub-section (1). If the amount of tax
payable under the Act has been reduced in appeal
or revision, the interest may be calculated on the
reduced amount.
(3) If any registered dealer does not pay into
the Gov ernment Treasury the amount of tax within
th e date as provided in sub-section (4) of section 34
or an y instalment of the tax within the extended
date as per proviso to sub-section (1) of section 36
of -the Act, interest as provided in sub-section (1)
shalI be payable from the first day of the month
next following the said date by the dealer upon
the amount by which the tax if any paid falls
short of the amount of tax payable under the Act."

Amendment 6. The existing section 37A of the principal Act

o~;~tJ~n shall be renumbered as sub-section (1) and th en the

f\ ssa m c:..ct following shall be inserted as sub-section (2),

( XVII of namely:-

19[17.] "(2) The State Government may, by rules, provide
that in such circumstances and subject to such
conditions as ma y be prescribed, a draw back,
set off, or a refund of the whole or any
part of the tax paid in respect of any purchase
of raw materials under this Act for use by any
dealer in the manufacture ofgoods for sale, be
granted to such dealer."
mndment 7. For Schedule II to the principal Act, the
of Schedule following shall be subs tituted namely: -

llmA~m '

Act XVII of

19i7. "Schedule II

_(See Section 4-)_

Serial Classes of goods Rate of tax
No.
I Declared gOOd9 3 paise in the rupee.

2 Readymade garments I paisa in the rupee.
3 Other goods [other than 6 paise in the rupee."
the goods taxable under
the Assam Finance (Sales
Tax) Act, 1956 and the
Assam (Sales of Petroleum
and Petroleum Products'
including Motor Spirit
and Lubricants) Taxation
Act, 1955.]

B. SARMA,
Secy, to the Covt. of Assam, Law Deptt.


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