The Assam Finance (Sales Tax) (Amendment) Act, 1971

( 4.) Notwithstanding anything contained in sub-section (3), the State Government may make rules generally for securing the payment of the P•1rchase Surcharge and carrying into effect the provisions of sub-l!ections (I) and (2) and in particular for ensuring the proper maintenance and rendering of accounts of the Purchase Surcharge" . l{eptialand 3. (1) The Assam Purchase Tax (Amendment) Assam Ordi • ' nance XI or sa\ ing. Ordinance, 1971 is hereby repealed. 1971. (2) Notwithstanding such repeal, anything done or any action taken under the A~sam Purchase Tax (Amendment) Ordinance, 197i shall be deemed to have been done or taken under this Act as if thi~ Act has commenced on the fourth day of December, 1971 (the date of prom~lgation of the Ordinance). ASSAM ACT IV OF 1972 THE ASSAM FINANCE (SALES TAX) (AMENDMENT) ACT, 1971 [Published in the Assam Gat:;ette, Extraordinary, da ted the 27th January 1972] [Received the assent of the P ires id ent on the 27th January 1972] An Act further to amend the Assam Finance (Sales Tax) Act, 1956. Prttarnble Whereas it is expedient further to amend the Assam Act A~sam Finance (Sales Tax) Act, 1956, hereinafter called XI of 1 · 956 the principal Act, in the manner hereinafter appearing; It is hereby enacted in tl;e Twenty-second Year of the Republic of India as follows:- Short title, 1. (1) This Act may be called the Assam extent and Finance (Sales Tax) (Amendment) Act, 1971. commence- ment. (2) It shall have the like extent as the prin· cipal Act. (3) It shall come into force at once. Insertio~ of 2. After Section 3 of the principal Act, the fol- ne'A'. section lowing shall be inserted as Section 3A namely:- 3A m Assam ' Act XI of . 1956. " 3urcharge 3A. ( 1) Subject to the provisions of this section, on saies . every dealer shall be liable to pay, in addition to tax under Section 3 and any other dues payable under any law for the time being in force, a surcharge, herein­ after referred to as Sales Surcharge, on his sales of taxable goods. (2) ·1 he rate of Sales Surcharge on any sale shall be one per centum of the amount of tax payable under this Act in respect of the said sale: Provided that this Surcharge shall not apply in respect of goods declared to be of special importance under Section 14 of the Central Sales Tax Act, 1956 if the ceiling- rates as prescribed under Section 15 (A) of the aforesaid Act has been reached: Provided further that t he amount of Sales Surcharge payable by a dealer for any return period as prescribed under sub-section (l) of Section 8 shall be rounded-off to the nearest rupee. 13) The Sales Surcharge shall be payable as if it were a tax under Section 3, and the provision~ of this Act including the rules thereunder but nol including the proviso to Section 3 and sub-section (2) of Section 24 A of this Act shall accordingly apply ; and the authorities for the time being empowered to collect and enforce payment of the said tax under Section 3 shall, unless otherwise provided for by or under this Act, within their respective jurisdiction for the purpose of the said tax accordingly collect and enforce payment of the Sales Surcharge : Provided that the State Government may, for facilitating implementation, by notification in the official Gazette, direct that in any case or class of cases the provisions of this Act including the rules thereunder shall apply subject to such indications not inconsistent with the provisions of this section and as may be specified in such notification.~ (4) Notwithstanding anything contained in sub­ sf ction (3), the State Government may make rules generally for securing the payment of the Sales Surcharge and carrying into effect the provissuo of sub-sections (1) and (2) and in particular for ensurins the proper maintenance and rendering of account ; of the Sales Surcharge." !le~eal and 3.(1) The Assam Finance (Sales Tax) (Amend- A-ssa11Hi>r- savmg. ment) Ordinance, 1971 is hereby repealed dinanee XU · , of 197b (2) Notwithstanding such repeal, anything done or any action taken under the Assam. · Finance (Sales Tax) (Amendment) Ordinance, 1971 shall be deemed to have been done or taken under this Act as if this Act has commenced on the fourth · day of December, 1971 (the date of promulgation of the Ordinance). AS5.'\M ACT V OF 1972 THE ASSAM (SALES OF PETROLEUM AND PETROLEUM PRODUCTS, INCLUDING MOTOR SPIRIT AND LUBRICANTS) TAXATION (AMENDMENT) ACT, 1971 [Received the assent of the Preside.'lt on the 27th January 1972] Published in the Assam Gazette, Extraordinary, dated the 27th January 1972] An Act further to amend the' Assam (Sales cf Petl'oleum and Petroleum Products, including Motor Spirit and Lubricants) Taxation Act, 1955. Preamble . \iVhereas it is expedient further to amend the Assam Act Assam (Sales of Petroleum and Petroleum Products, IX of 1956 including Motor Spirit and Lubricants) Taxation Act, 1955, hereinafter called the principal Act, in the manner hereinafter appearing ; It is hereby enacted in the Twentv-secorrd Year of the Republic of India, as iol!ows:- Short title, 1. ( 1) This Act may be called the Assam (Sales extent and of Petroleum and Petroleum Products, including Motor commence- Spirit and Lubricant~) Taxation ~Amendment) ment. Act, l ~71. (2) It shall have the like extent as the tlrincipa I Act. (3 \ ~t shall c;;ome into force at once,