The Assam Excise (Amendment) Act, 1978

' l l • Registcr-- d No.-A-12 ,_ The Assan;i Gazette \51}f 16~q EXTB.. AOR DfN ARY PUBLISHED SY AUTHORIT:" -----·---- ·- - - -· -···-- - ·--------- --·------- ;i ~ 107 No. 107 ~ll\~<I, 'i~"<t~ <i . s~ ... 'ii1~, 1978, 14 ~'lifR. t900 -i-" Diep'll r , Wednesday, 5th July, 1976 1 14th Asadba, 1900 (S. E.) - - ---·- --·---------- ----- f ---·--------·- GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT NOTIFICATION The 4th July 1978 ! ' ' - -~· No LCJL169/n /i 3.- Tl-.e fol't"ing Act cf t.be Assam I egislativt: Ammbly which rrceiHd the c;s~rnt of the Govern or is hertby puhli · shed for ger.tral informat ion. '. ' •. -------- ---- '/!:JO THE ASSAM' GAZETTE, EXTRAORDINARY.JULY. 5, 1978 ASSAM ACT VIII OF 1978 (Recoived the assent of the Governor on 1st July 19 ~ 8 THE ASSAM EXCISE (AMENDMENT) A :T , 19 78 An Act further to amend the Assam Excise Act, 191 O Pre amblr. Whereas it is expedient further ·t o As,am Act I of 19 10 amend the Assam Excise Act, 191 O here- inafter called the p.rincipal Act in the manner hereinafter appearing,- It is her eby. enacted in the Twenty­ ninth year of the Republic of India as follows :- Short title, 1. (1) This act may be called the extent and A • E · (A d · ) A t 19 8 commence- ssam xc1se men ment c , 7 . ment. (2) It shall have the like extent as the principal Act. (3) It shall come into force at once. Substitution 2. F or sect ion 9 of the principal Act, of sect ion 9 the following shall be substituted name­of Assam Act I of ly :- 1910. " 9(I) Orders passed by the Excise Commissioner, a District Collector or a Collector other tr. an a District Colleator under t h is Act or under any r ule m ade under this Act shall be appealable t o the Assam Board of Revenue constituted under Section 3 of t he Assam Board of Revenue Act. 1962 (Assam Act No. XXI of 1962) in the manner prescribed. (2) In hearing appeals, the Assam Boar d of Revenue m ay caJI for the pro­ ceedings held by any of the Officers mentioned in sub-section (I) and pass such order or orders thereon 'as it thinks fit." THE ASSAM GAZETTE. EXTRAORDINARY, JULY 5, l97B 75l Substitution 3. In section 27 of the principal Act, of section 27 . of Assam for sub-sect10n (2) the following shall Act 1 of be substituted namely·-1910. ' . • " (2) The decision of the Assam Board of Revenue as to what is a techni­ cal defect, irregularity or omission shall be final.'t Tran3fer of 4(1) All appeals filed before the State ~~~~~7,~ etc. Government under sub-section (I) of section 9 of the Assam Excise Act, 1910 and pending before it on the day on which this Act comes into force shall be deemed tO' have been filed before the Assam Board of Revenue <:H"rl shall be disposed of accordingl~? (2) Any decision given, order made, anything done by the State Government in respect of any appeal or proceeding pending before · it immediately before this Act comes into force, shall be deem­ ed to have been given, made or done by the Assam Board of Revenue under this Act. ------ U. TAHBILDAR, Secretary to the Govt. of Assam, Legislative Department. GAi IHATI-Printed and published by the Supdt. i/c., Assam Govt. Prin ting Prt>ss (Ex-Gazette) No. 213-752+250-5-7-1978.