The Assam Sales Tax (Amendment) Act, 1966

ASSAM ACT XIII OF 1966 The 25th April 1966 No~LJL.6/66/'t.-The following Act of the Assam Legi slative Assembly which receiveJ the assent or th e Gov ernor is hereby published for general information. (Rece.ived the assen of the Govern.or on the 19th April, 1966) THE ASSAM SALES TAX (A.1ENDMEN T) ACT, 1966 [ Published in the Assam Gazette Extraordinary, dated the 26th April, 1966] An Act furthcl' to amend the Assam Sales Tax Act, 1947. \~ Preamble, Whereas it is expedient further to amend .h e Assam Assam Sales Tax Act, 1947 hereinafter called the principal f9~~I Act, in the manner hereinafter appearing; . It is hereby enacted in th e Seven teenth Year of the Republic of India as follows: - Act of (2) It shall have the like e tent as the principal (3) I shall come into force at once. short title, 1. (1) This Act may be called th e extent and (Amendmf'nt) Act, 1966. commence­ ment. Act . Assam Salts Tax ...... 2 Amendment 2. (1) In sub-section (2) of Section 10 of the princi­ of Section pal Act , for the comma appearing after the word ~o t of ~~ii and figure "Section 9" a fulls top "(.)" shall be substi­ot 19'17. tured and the words "or dealers covered by Section 29" followed by the fullstop "(.)" shall be deleted. Insertion or 3. After Section 24- of the princi pal Act, the follow­ Section 24A ing shall be inserted as Section 24A namely:- in Assam ' Act XVII of 1947. "Assessment 24A. (1) Notwithstanding any th ing contained in 01 dealers , . A .r . I C . . du rir ILely t o uus ct, I It appears to t h e omrmssroncr unng any I transfer current I eturn period that any dealer is lik ely, to assets to ch ange, sell, transfer, disp ose of or otherwise part with avoid lax. a ny of his assets wit h a view to avoiding payment of any liability under the provisions of this Act, the net turnover of such dealer for the p eriod from the expiry of th e previous return period to the date when the Commissioner commences procee dings under this Section shall be chargeable to tax in that period , (2) For the purpose of making an assessment unde r sub-section (1), the Commissioner may serve a notice upon such dealer requiri ng him to furnish with" in such period as may be specified in the noticf', a return in the manner and form in whi ch a ret urn under Section 16 is furnished!' Amend ment 4. I n Section 34A of the principal Act, the bracket of 34~ec~~n an d figure "(1)" and sub-section (2) sha ll be deleted. Alsam Act XV II of '9'7. Amendment 5. In Section 38 of the principal Act aft er clause ~: ofS~:: (10) the following shall be inserted as ~lause (lOA), Act XVIl namely:- of 1947. " {l OA) Prevents or obstructs any Officer-in-Charge of a check post or barrier from making any entry or inspection of goods or in intercepting, detaining or searching any vehicle or boat carrying goods; or" Insertion. of 6. After Section 44A of the principal Act, the follow" ::~ ~~ct~~~ ing shall be inser ted as Section 44B, namely :- Alsam Act XVII of 19n . " Erection of 44B. (1) T he State Government ma y, by notifica­ check post, tion , set up and erect, in such manner as may be prescribed . check posts and barriers at any pla ce in the State with a view to prevent the evasion of tax payable under this Act. (2) Ev ery person transporting goods shall, at any check post or barrier, set up and erected in accor­ dance with sub-section (1) and before crossing such check post or barrier, file before the O fficer-in-Charge of the check post or barrier, if so directed by him, a correct and complete declaration of the goods in such form and in such manner as may be prescribed. (3) The Officer-in-Charge of the check post or barrier may for the pu rpose of satisfyi ng h imslfe that the provisions of sub-sec tio n (2) are not being con­ traven ed , and subject to such restr iction as may be prescri bed, intercep t, deta in and search any vehicle or boat whic h may be suspec ted of being used for contravening such provisions . " Substitution 7. For the words " Naya Paisa" and " Naye Paise" of the words wherever t hey occ ur in the principal Act, the words Nava paisa . " paisa" and " paise" respectively, shall be substi- tuted. Sub-section (I) of Sec­ tion 31 of th e princi­ pal Act to have retros­ p ecti v e effect . 8. The provrsion of sub-section (I) of Section 31 of the principal Act shall be deemed and al ways to have "been deemed to have formed part of the prin­ cipal Act, as if the principal Act had been enacted as so amended with effect from 24th Decem ber, 1947. U. TAHBlLLJAR, Deputy Secretary to the Govt. of Assam, " L aw Department.