The Assam Sales Tax (Amendment) Act, 1961

110 ' ASSAM ACT No.XV OF 1961 THE ASSAM SALES TAX (AMENDMENT) ACf, 1961 (As pas<ed by the Assembly) Received the assent of the Governor on the 10th May 1961 l_. 'ublished in the Assam Gazette, Extraordinary, dated the 15th May 1961] An Act further to amend the Assam Sales Tax Act, 1947 Preamble Whereas it is expedient further to amend the Assam Assam Ac. Sales Tax Act, 1947, he1einafter cailed the l'rincipal XII of 1947 Act, in the ,manner hereinafter appearing ; Short title, extent ar.d commence· ment. And whereas previous sanction of the President of India has been obtained unjer proviso to Article 304(b) of the Constitutior. of India ; It is hereby enacted in the Twelfth Year of the Republic of India as follows:·- l. (1) This Act may be called the Assam Sales Tax (Amendment) Act, 1961. (2) It shall have the like extent as the Principal Act. (3) It shall come into force on such date as the State Uovernment may, by notification in the Official Gazette, appoint, and different dates may be appointed for differen t provisions of this Act. Amendment 2. In Section 38 of the Principal Act:­ of Section 38 of Assam Act XVII of 1947. ( 1) For the marginal note "Failure to furnish returns, etc,", the marginal note "Offences and penal­ ties» shall be substituted. (2) T n clause (9), between the words "fraudu­ lently" and "evades" the words "or wilfully" shall be inserted .. (3) After clause (9), the following shall be inserted as clause (9A), namely:- "(9A) fails to ·pay within the time allowed any tax assessed or any penalty livied on him ; or" 111 Amend~ent 3. For sub.section (l) of Section 41 of the Priucioal oft SectAion 4! Act, the following shall be substituted, namely:-- o ssam Act XVII of 1947. "(l) Subject to such conditions as may be pres· cribed, the Commissioner may, either before or after institution of criroin,al proceedings under this Act, accept from the p .~rson who has committed or is reasonably suspecteJ of having committed au offence under this Act or the rules made thereunder, by way of compo!ition of such offence- (a) Where t he offence consists of the failure to pay, or the evasion of, any tax recoverable, under this Act, in addition to the tax so recoverable, a sum of moni:;y not exceeding one thousand . r upees or double the amount of the tax recoverable~ whichever is greater, and (b) in any other case ~ sum of money mt exceeding one thortsarrd rupees m addit ion to the tax recov cr;~ble.'' Delet_1vnof 4. Sub-sections(l8) , (1 9) and . (20) of S'ction 2, ~~~~ 1~f s~~~ sections 3A, 44B,44C , 50A, si and 55 of the Prindpal sam A c t Act shall be deleted. XVII of 1947. Amendment • 5. In Schedule III to the Principal Act­ of Schedule III to As1am Act XVII of 1947. Item No. 32 shall be detected. ASSAM ACT No.XVI OF 1961 THE ASSAM TAXATIO.\l' L AWS V \ LIDAT ION ACT, 1961 1 As passed by the Assembly). Received the assent of the Governur on the 10th May 19611 lpublished in the Assam Gazett!, Extrao rdinary, dated the 15th May 1961] An Act to validate certain taxation laws of the State of Assam. Preamble. .· WHEREAS the Assam Taxation (on Goods carried by Assam Act Roads or Inland Water-ways) Act, 1954 has been 1 ~l~ 1 of declared invalid and unconstitutional by the Supreme Court of India for riot enacting the same with th ~ previous sanction of the President of India as required under the provisions of Part XIII of the Constitution of India ;