The Assam Passengers and Goods Taxation (Amendment) Act, 1965

The 11th May, 1965 No.LJL.17/65 3.-The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information. ' (Received the assent of the Governor on the 8th May 1965) ASSAM ACT VI OF 1965 THE A~SAM PASSENGERS AND GOODS TAXATION (AMEND­ MENT) ACT, 1965 [Published in the Assam Gazette Extraordinary, dated II th May, 1965] An Act further to amend the Assam Passengers and Goods Taxation Act, 1962. Preamble Whereas it is expedient further to am end the Assam Passengers and Goods Taxation Act, I \1 62, ~v~ hereinafter called the principal Act, in the manner 1962. hereinafter appearing ; Act of It is hereby enacted in the Sixteenth Year of the Republic of India as follows r-« Short title, 1. (1) This Act may be called the Assam Pas- . ~.;.,~~~. ~ndsengers and Goods Taxation (Amendment) Act, o • •,:etirhll'lence- ment, 1965. 2 (2) It simll have the like extent as the principal Act. (3) It sha ll come into force on such date as the State Go vernment may, by notification in the Official Gazette, appoint. Substitution %. For Section 9 of the -principa l Act, the follow- ofSection 9 ing shall be substituted, namely:- of Assam Act XVI of 1962. "Penalty for 9. If th e prescribed author ity is satisfied that Don-payment any owner is liable to pay tax under the provisions of tax. of this Act in respect of any period but has failed to pay the tax or any owner has allowed any passenger to travel without a ticket or goods to be carried in a taxable vehicle without issuing a receipt as required under Section 5 of the Act, the said authority may, after giving the owner a reasonable opportuni ty of being heard. assess the amount of tax, if any, due from the owner, and also direct that the owner shall pay, by way of penalty in addition to the tax payable by him, a sum not exceeding one thousand rupees: Pr ovided rhat no penalt y under this Section shall be imposed in respect of the same fac ts on which prosecu­ tion und er this Act has been institu ted." Inse~tion of 3. After Section 15 of the pri ncipal Act, the ~ecAtIOD 1SA following sha ll be inserted as Section 15A, namely:­ m s sam Act XVI of 1962. "Seizure of books of accounts. 15A. If the p rescr ibed authority has reason to suspect th at any owner is attempting to evade payment of a ny lax u nd er the Act, he may, for reasons to be recorded in writing, seize such accounts, registers, ticket books, receipt books or doc uments of the owner as may be necessary and retain the same only for so lon g as may be necessary for the purpose of the Act, and shall grant a receipt to the owner for the same." . U. T AH BI LD AR , Deput y Secy. to the Govt. of Assam, Law Deptt. ---~-----------~~.;.....:::..--_._---._.-.;::......----------