The Assam Passengers and Goods Taxation (Amendment) Act, 1971

,.p. .- J 11 Repeat arid saving. 3.(1) The Assam (Sales of Pretroleum and. Assam ··. · Petroleum Products, including Motor Spirit and ~vdi~at9c7, Lubricants) Taxation (Amendment) Ordinance, 0 1971 is hereby repealed. (2) Notwithstanding such repeal, anythin~ done or any action taken under the Assam (Sales of Petroleum and Petroleum Products, includ­ ing Motor Spirit and Lubricants) Taxation (Amendment) Ordinance, 1971 shall be deemed to have been done or taken under this Act as if this Act has commenced on the thirteenth day of December, 1971 (the date of promulgation of th~ Ordinance). · ASSAM ACT VI OF 1972 THE ASSAM PASSENGERS AND GOODS TAXATION (AMENDMENT) ACT, 1971. [Received the assent of the President on the 27th January 1972] [Published in the Assam Gazette, Extraordinary, dated the 27th January 1972] An Act further to amend the Assam Passengers and Goods Taxation Act, 1962. Preamble amend the Whereas it is expedient further to Assam PassengFrs and Goods Taxation hereinafter called the principal Act, in hereinafter appearing ; Act, 1962, Assam Act the manner XVI of 1962. It is hereby enacted in the Twrnty·second Year of the Republic of India, as follows :- Short title, l. (1) This Act may be . called extent and. Passengers and Goo::is Taxation commence- Act 1971. ment. ' the Assam (Amendment) (2) It shall have the like extent as the principal Act. (3) It shall come into force at once. Insertion of 2. After section ~ of the principal Act, the new aection following shall be inserted as · section 3A, namely:­ SA in Assam Act XVI of 1962. 12 Surchar11:e .. 3A. (1 ) There shall be levied, charged and paid to on piui;~- the St ate Governmen1, besir'es anv dues pa1able gers. under a ny law for the time being in force including Sections 3 and 4 of this Act, a surcharge, hereinafter referred to as Passengers Surcharge, on all fares in respect uf all passengers carried in a taxable vehicle. ( 2 1 T he rate of Passengers Surcharge on any passrn· ger shall be five per centum of the rupee value of the fare "in respect of the passenger, the amount of the S urcharge in case of eacn. passenger being rounded to the next h igher multiple of ten paise: 'Pi 6vided that no surcharge shall be payable ' in respect o f any passenger if the fare is less than on l'." rup.:e. (3) The Passengers Surcharge !hall be payable as if it wer e a tax under Section 3 of this Act, and the provisions of this Act including the rules there­ under bu t not including ihe proviso to section 4 of this Act shall accordingly apply ; and the authorities fo r the time being 'empowered to collect and enforce payine:1 t uf the said tax under section 3 shall, unless otherwise provided for by or under this Act, wit_hin their respective jurisdiction for the purposes uf the sa·iq tax accordingly collect and enforce paymen t of the Passengers Surcharge: Provided that the State Government may, for facil itating implementation by notifica tion m the Official Gazette , direct that in any case or class of cases the provisions cf this Act includin5 the rules 'thereun ie r sh-111 apply sul>ject to such indications not inconsis tent with the provisions of this section and a s may be specified in such notification. (4) N otwithstanding anything contained in su b· · section \3j, the S1ate Goveinmrnt may make rules gen erally lor securing the paymrnt of the Passengers Surcharge a nd carrying into effect the provisions o( sub-sections ( 1) and \2) and in particular for ensuring the proper maintenance and rendering of accounts of the Passengers Surcharge." Repeal and 3 . (1) The Assam Passengers and Goods Taxation An am · - . Saving. (Amendm ent) Ordinance, 1971 is hereby repealed . ~r:;~i7~:.' (2) Notwithstanding such repeal, anything done or any action taken under the Assam P as­ sengers and Goods Taxation (Amendment) Ordi­ nance, 1971 shall be deemed to have been done or taken under this Act as if this Act has com­ menced on t he 4th day of December, 1971 (the date of promulgation of the Ordinance).