The Assam General Sales Tax (2nd Amendment) Act, 2003

Registered No.768/97 ·THE ASSAM GAZETTE ~l'tt~ct EXTRAORDINARY ~~(~~~er~~ PUBLISHED BY AUTHORITY rr~ 52 ~~. ~~. 5 ~ 2004, 15 ~rr, 1925 (~) No. 52 Dispur, Friday, 5th March, 2004, 15th Phalguna, 1925(S.E.) GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT : : LEGISLATIVE BRANCH NOTIFICATION The 5th March, 2004 No. LGL. 114/97/202. --The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information. 386 THE ASSAM GAZETTE. EXTRAORDINARY. MARCH. 5, 2004 ASSAM ACT NO. III OF 2004 ( Received the assent of the Governor on 2nd March, 2004 ) Preamble Short title, extent and commencement. Amendment of Section 33. Amendment of Section 36. THE ASSAM GENERAL SALES TAX (SECOND AMENDMENT) ACT, 2003. AN ACT further to amend the Assam General Sales Tax Act, 1993. Whereas it is expedient further to amend the Assam Assam General Sales Tax Act, 1993, hereinafter Acrxn referred to as the principal Act, in the manner of 1993. hereinafter appearing ; It is hereby enacted in the Fifty-fourth Year of the Republic of India as follows :- 1. (1) This Act may be called the Assam General Sales· Tax (Second Amendment) Act, 2003. (2) {t shall have the like -extent as the principal Act. (3) It shall come into force at once. 2. In the principal Act, in Section 33, in sub-section (6), in the first paragraph, for the words "twenty percent", the word "fifty percent" shall be substituted. 3. In the principal Act, in Section 36, in sub-section · (2), in the second proviso, for full stop ". ", appearing at "the end, colon ":" shall be substituted and thereafter the following new proviso shall be inserted, namely :- "Provided also that no revision filed under sub-section (2) shall lie unless such revision is accompanied by satisfactory proof of payment of tax including penalty, if any, which is admitted to be due or fifty percent of the amount of tax including penalty, if any, which has been assessed or levied, whichever is higher." M.K. DEKA, Commissioner & Secretary to the Govt. of Assam, Legislative Department, Dispur. GUWAHATI-Printed & published by the Dy. Director (P&S, Directorate of Ptg. and Sty., Assam, Guwahati-21 (Ex-Gazette) No. 103-500-600-5-3-2004.