The Assam Sales Tax (Amendment) Act, 1959

' " 1 The 21st May 195.9 No.LJL 15/59.-The following 1\ct of the Assam Lef'iglative Assembl1 which received the as.;ent of the Governor is hereby published for general information. (Received the assent of the Governor on the 20th May 1959) ASSAM ACT No. XVIII OF 1959 THE ASSAM SALES TAX (AMENDMENT) ACT, 1959 (As passed by the Assembly) [Published in the Assam Gazette, dated the 27th May 1959] An Ad · further to amend the Assam Sales Tax Act, 1941 P.rcar.i ble. Whereas it is expedient further to amend the Assam Sales Tax Act, 1947 (Assam Act XVII of 1947) , hereinafter called the principal Act, in the manner hereinafter appearing. 2 It is hereby enacted in the Tenth Year of the Republic of India as follows:- Short title, 1. (I ) This Act may be called the Assam Sales Tax; extent and c<>mrrence- (Amendment) Act, 1959. mcnt. (2) It shall have the like extent as the principal Act. (3) It shall c0me into force with effect from the 1st April,. 1959. Amendment 2. In clause (12) of section 2 of the principal Act, for the 0~ cla t. ~e \1 2) words "of property in,, occurring for the second time in the· cl ser. -10n 2 d fi . . f h I ' h d b of Assam Act e 1mt10n o t e term 'sa e t e wo·r s " y separate agreement XVII of and for money consideration of'' shall be substitutect. 1 9~7. Insertion of a prov;so to sec1ion 16 of As•am Act XVII of 1947. insertion of 11!!w s~< tfon ll9-B afcer ~ction · 9-A of A•sam Act XVII of 1947. R estriction on move- ment. • Amendment of ~ection 36 ef A;sam A-ct XVII of 1947. 3. At the end of sub-section (3) of section 16 of the principal: Act, the full stop shall be substituted by a colon and the follow­ ing proviso shall be added, namely:- "Provided that no return submitted under this section shall b e valid unless it i~ accompanied by a treasury receipt showing paym ent of the tax due a:s provided in sub section (2) of sectim:l' 34" .. 4. After section 19-A of the principal Act, the foMowing shall be inserted as section. 19-B, namely~- I • ''19· B. ' No person shall take delivery or transport from any railway st:i.tion, steamers station, airport, post office, or any other place whether of similar nature or otherwise, notified in this bdialf by the State Government, any consignment . of goods the sale of which is taxable under th is Act, exceeding such quan­ tities and excrpt i:1r accordance with.such conditions as may be p rr•scribed. Such c nditions shall be made with a view to ensure thzif there is .. no evasion of the tax imposed by. this Act" . 5. In section 36 of the principal Act, for the proviso to sub­ section (1), the following shall be substimted, namely:- "Providc:d that the Commissioner may, in respect of any particular dealer and for reasons to be recorded in writing. extend the date of pavment of the dues or allow such dealer tJ pay the same hy instalments and in that case the dealer shall not l·e deemed to l::e in default". ~nsertion. of 6. After sec tion 37 of the principal Act1 the following shall ~7~ iec 1 1;~ be inserted as section 37-A, namely: - -Assam Act x.wir of 9•1 • • ... I I l Roemis!ion. "37A. The State Government, for reasons to be reco!ded in writing, may remit the whole or part of the amount of the tax or penalty payable in respect .of any period by any registered dealer wlio has suffered heavy loss due to any natural calamity". Amendment uf su b-soction ( I) of section 41 of Assam Ac't XVII Qf 1947. 7. In sub-section (1) of section 41 of the principal Act, between t he words "rupees" and "or" the words "in addition to the tax tu be recovered" shall be in~_ertcd. Insertion of new section be 51 fo Assam 8. After section S'OA of the principal Act, the folloning shall in!Crted as section 51, namely;- A ct XVII of 1947. Power to "51. If any difficulty arises in giving effect to the provi· r e m o v e -sions of this Act, the State Government may, as occasion may difficulties. requir e , by order, do anything, not inconsistent with the purposes of this Act, as app~ar to them t-0 be necessary or ·expedient for removing the difficulty". B. C. BARUA, Secy. to the Govt. of Assam, Law D eptt. ,. ·- I ( ' I