The Assam Entry Tax (Amendment) Act, 2011

Regiskrr~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.) =========== 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 - THE ASSAM GAZEITE, EXTRAORDINARY, FEBRUARY 28. ~_911 _ _ . "Preamble. Short title, extent and commence­ ment. Amendment of section 3 . Amendment of section 4. "Special provision for Motor Vehicles • Substitution of section 9. "Applicability of the provisions of the Assam Value Added Tax Act, 2003. AN ACT further to amend the Assam Entry Tax Act, 2008. Whereas it is expedient further to amend the Assam Entry Tax Act, 2008, hereinafter referred to as the principal Act, in the manner hereinafter appearing; It is hereby enacted in the Sixty-second Year of Republic of India as follows:- I . (I) This Act may be called the Assam Entry Tax (Amendment) Act, 2011. (2) It shall have the like extent as the principal Act. (3) It shall come into force at once. 2. In the principal Act, in section 3, in sub-section (2), in clause (iii), in the 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". 3. In the principal Act, for the existing section 4, the following shall be substituted, namely:- 4. (1) Notwithstanding anything contained in any other law for the time being in force, where the liability to pay tax in respect of a motor vehicle arises 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 the Motor Vehicles Act, 1988, no Registering Authority shall either register any such motor vehicle or assign any new registration mark to 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 any Union Territory or any other State under the Motor Vehicles Act, 1988, and that such entry is occasioned as a result of shifting of the place 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." 4. In the principal Act, for the existing section 9, the following shall be substituted, namely:- Subject to the provisions of this Act and rules made thereunder, sections 19, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 , 46, 47, 48, 49, 50, 52, 53, 55, 58, 59, 60, 61, 62, 63 , 64, 65,66,67,68,69, 70,7 1, 72,73,74,75, 76,77, 78,79,80,81,82,83,84,85, 86, 87, 88, 89, 90, 91, 92, 93 . 94, 95 , 96, 97, 98, 99, 100,101, 102, 103, 104, 105, 109 and 110 of the Assam Value Added Tax Act, 2003 and the rules made thereunder, orders, notifications issued thereunder shall mutatis mutandis apply to an importer in respE!ct of entry tax levied and payable under this Act, as if those sections were mutatis mutandis incorporated in this Assam Act XII of 2008. Central Act 59 of 1988. Central Act 59 of 1988. Assam Act Vlllof 2005. - 391 Amendment of Schedule. 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." 5. In the principal Act, in the 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~ret ary to the Government of,1\:;~nm Legislati\'e Department. Dispur. · GUWAHATI - Printed and Published by the Dy. Director (P&S) Directorare of Pig. and Sty .. Assam. Guwahati-2 l (Ex-Gazette) No. 1l9-200+600-28-2-:011 '