The Assam Purchase Tax (Amendment) Act, 1971

5 (4) Notwithstanding anything contained in sub­ section (3), the Government of Assam may make rules generally lor securing the payment of the Stamp Surcharge and carrying into effect the provisions of sub-sections (I) and (2) in particular for ensuring the proper maintenance and rendering of accounts of the Stamp Surcharge." Repeal and 3. (I) The Indian Stamp (Assam Amendment) Assam Or"'i 0 d . 1971 · h b 1 d nance XIII saving. r mance , 1s ere y r epea e • of 1971 • (2) Notwithstanding such repeal auy thing done or any action taken under the Indian Stamp (Assam Amendment) Ordinance, 1971, shall be deemed to have been done or taken u nder this Act as if this Act has commenced on the fourth day of December, 1971 (the date of promulgation the Ordinance). A SSA \1 ACT II I OF 1972 THE ASSAM PURCHASE TAX (AMENDMENT) ACT, 1971 (Puhlished in the Assam Gazette, Extraordina1 y, dated the 27th January 1972] [Received the assent o f the President on the 27th January 1972 J An Act further to amend the Assam Purchase Tax Act, 1967. Preamble Whereas it is expedient turther to amend the Assam Assam Act. Purchase Tax Act, 1967, hereinafter called the princi- ~~~7° 1 pal Act, in the mar.ner hereinafter appearing ; • . It • is hereby enacted in t ' te Twenty~1econd Year · of the Republic of India as follows:-- Short title, 1. (I) This Act may be called the Assam ex•e11t and Purchase Tax (Amendment) Ac.t, Hl71. comm once· mcnt. (2) It shall have the like extent as the prin cipa1 'Act. (3) I t shall come into force at once, Insertion of new sec­ tion 3A in Assam Act XIX Of 1967. ''Surcharge on purchase 6 2. After Section 3 of the principal Act, the following shall be inserted as Section 3A, namely :- 3A. (1) Subject to the provisions of this section, every dealer shall be iiablt to pay in addition to tax under Section 3 and any other dues rayable under any law for the time being in force, a surcharge, hereinafter referred to as Purchase Sure barge, on his pm:chases of taxable goods . (2) The rate of Purchase Surcharge on any pur­ chase shall be one per centum of the amount of tax payable under this Act in respect of the said purchase: Provided that this surcharge shall not apply in C 1 f d d 1 d b f · I · entra Ac' respect o goo s ec are to e o specia importance 74· f 19, 6 under Section 14 of the Central Sales Tax Act, 1956 6 " • if the ceiling rates as prescribed under Section l !5CA) cf the aforesai<l Act has been reached: Provided further that the amount of Purchase Surcharge payable by a dealer for any return period as prescribed under sub-section ( 1) of Section 7 shall be rounded-off to the nearest rupee. (3) The Purchase Surcharge shall be payable as ifit were a tax und::r Section 3, and the provisions of this Act including the rules rhereunder but not inclu­ ding the second proviso to sub-section (1) of Section 3 shall accordingly apply, and the authorities for the time being empowered to collect and enforce payment or 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 Purchase 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-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.