The Assam Finance (Sales Tax) (Amendment) Act, 1959

r .--:;::::;: - ' J he 15th May 1959 No LJL.10i59.-The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby publised for general information. Received the assent of the Governor on the 14th May 1959 ASSAM ACT XVI OF 1959 THE A5SAM FINANCE (SALES TAX) (AMENDMENT) ACT, 1959 ~As pa sed by lhe :\ssembly) [Published in the Assam Gazette, dated the 20th May 1959] An Act furth~1 to amend the AJSam Fi11ance (Salej Tax) Act. 1956 Preamble.- WHEREAS it is expedient further to amend the Assam Finance (Sales Tax) Act, 1936 (Ass:1m Act XI of 1956), hereinafter called the principal Act , in the manner hereinafter appearing ; It is hereby enacted in the Tenth Year of the Repub~ic of India a' follows:-- 1. Short title, extent and commencem.ent.-(i) This Act may be called the Assam Finance (Sales Tax) (Amendment) Act, 19 59. (ii) It shall have the like extent as the principal Act. (iii) [t shall come into force with effect from the 1st April, 1959. 2. Amend:went of Section 2 of Assam Act Xl of 1956.-For clause (ii) of sub-section (9) of Section 2 of the principal Act, the following shall be substituted, namely'.- "(ii) 3·84 per cent in the case of such goods as are taxed at the rate of 4 naye paise in the rupee and 6·51- per cent in the case of such goods as may be added to the items of the Schedule, by a notification, under section 42 of this Act, and liable to be taxed at 7 naye paise in the rupee of the aggregate hereinbefore referred to, after deduction therefrom of the amount, if any, under sub-clause (I), and" 3. Am.endm.ent cf s~ction 5 of Assam. Act XI of 1956.-ln section 5 of principal ,\ct- the proviso to sub section (3) an:i the Explanation shilll be deleted. 4. Amendment of Sc cl ion 23 of Assam. Act XI of 1956.-In Section 23 of the principal Act- thc proviso to sub-section (lj shall be deleted. 5. Amendmeot of Sectio:i 28 of Assam Act XI of 1956.-In sub­ section (I) of Section 28 of the principal Act, the words "in addition to the tax due under the: Act" shall be inserted after the word "offr.nce" and comma and before the words rna smn". B. C. BARUA, Secy. to the Govt. of Assam, Law Dcptt.