Assam · 2015 · Act 3
The Assam Entry Tax (Second Amendment) Act, 2014
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Registered No.-768/97
THE ASSAM GAZETTE
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EXTRAORDINARY
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PUBLISHED BY THE AUTHORITY
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No. 28 Dispur, Friday, 6th February, 20 15, 17th Magha, 1936 (S.E .)
GOVERNME T OF ASS AM
ORDERS BY THE GOVERNOR
LEGISLATIVE DEPART 1£ T : : : LEGISLArIV£ BRANCH
NOTIFICATION
The 6th February, 2015
No. LGL.I09/2008/81.- The following Act of the Assam Legislative Assembly
which received the assent of the Governor is hereby published for general information.
ASSAM ACT NO. III OF 2015
(Received the assent of the Governor on 6th January, 2015)
THE ASSAM ENTRY TAX (SECOND AMENDMENT) ACT, 2014 .
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80
Preamble
Short title, extent
a nd commence
ment
Amend ment of
sect ion 2
Amend ment of
sectio n 3
THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 6,2015
AN '
ACT
further to amend the Assam Entry Tax Act, 2008.
Whereas it is expedient further to amend the Assam Entry Tax Act,
2008, hereinafte r referred to as the principal Act, in the manne r hereinafte r
appearing;
It is hereby enacted in the Sixty-fifth Year of Republic of India as
follows: -
I. (1) This Act may be called the Assam Entry Tax (Second
Amendment) Act, 2014.
(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 2, in sub-section ( 1), for the existi ng
clause (b), the follow ing shall be substituted, namely:-
"(b)"Entry of goods into a local area" with all its grammatical
variations and cognate expre ssions , means, entry of goods as
specified in the Schedule,-
(i) into a local area from any place outside such local area,
(ii) into a local area from any place outside the State,
(iii) into a local area from any place outside the country ,
for consumption, use or sale there in;"
3. In the principal Act, in section 3, in sub-section (2), clause (iii)
appearing before the proviso shall be omitted.
s. M. BUZAR BARUAH,
Secretary to the Govt . ofAssam,
Legislative Department.
Assam
Act
XII of
2008.
Guwahati : Pr inted and Publi shed by the Dy, Director (P & S), Directorate of Ptg. & Sty. Assam, Guwahati-21 .
Ex. Gazette No. 55 - 300 + 300 - 06 - 02 - 20 15.