The Indian Stamp (Assam Amendment) Act, 1971

Amendment of section 25 of Assam Act XXIV of 1960. 3 (2) The Nayak, the President and the Shramik Member of a Shramik Bahini shall furnish such information in regard to the affairs of the Shramik Bahini as the Enquiry Officer may require." 9. In section 25 of the principal Act~- (I) in su b-section (I) for the words "Chief Engineer" the words "Executive Engineer" shall be substituted. (2) For sub-section (2), the following shall be substituted, uamc-ly :- ~2) T he aggrieved ::Shramik Bahini whose regis· tration is cancelled by a Registerfog Authority may, within thirty days from the date of such cancellation of registra­ tion, submit an appeal to the Superin~ tending Engineer of the Circle of Public Works Department of both Wings, viz., Roads and Buildings and Flood Control and Irrigation, as the case may be, where the Shramik Bahini has been registered originally, and the Superintentling Engi· neer shall be the Appellate Authority whose decision shall be final and not open to appeal or revision in any court. ASSAM ACT II OF 1972 T HE INDIAN STAMP (ASSAM AMENDMEN'T) ACT, 1 ~ 71 [Published in the Assam Gazette, Extraordinary, dated ~he i9th January 1972] (Received the a ssen t of the Governor on the 13th January 1972) An Act further to a rnen d the Indian Stamp Act, 1899, in its application to Assatn. Preamble. Whereas it is expedient further to amend the Central Act Indian S tamp Act, 1899, hereinafter called the II of 1899. principal Act, in its application to Assam, in the manner herQinafter appearing ; / 4 It is hereby enacted in the Twenty-second Year of the Republic of India as follows: - Short title, 1 ( 1) This Act may be called ~~~~en:~d Stamp (Assam Amendment) Act, 1971. the Indian ment. (2) It shall have the like extent as the Act. (3) It shall come into'force at once. principal Insertion of 2. After Section 3 of the principal Act, the follow- a. ne~ sec- ing shall be inserted as Section 3-A, namely:- t10n m Cen• tral Act Il of 1899. ' 'Surcharge on Stamp Duty. 3-A. ( 1) There shall be charged, levied and paid to the Government of Assam, besides dues payable under any law for the time being in force including Section 3 of this Act, a surcharge- , hereinafter referred o as Stamp Surcharge on the instruments mention·ed in the following items of Schedule I to the principal Act, namcl),- Item Nos.1-10, 12, 15-20, 22- 26, 28, 29, 31-36, 38-~46,48, 50-51, 54-61and63- 65: Provided that the surcharge shall not be payable in respect of instruments exempted by Section 3. (2) The rate of Stamp Surcharge shall be Twenty­ five paise per instrument. (3) The Stamp Surcharge shall be payable as if It were a duty under Section 3 and the provisions of this Act including the rules thereunder shall accordingly apply ; and the authorities for the time being · em· powered to collect and enforce payment of stamp duty shall, unless o therwise provided for by or under this Act, within their respective jurisdiction for purposes of stamp duty accordingly collect and enforce pay• ment of stamp duty: Provided that the Government of Assam 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. - ------------------------------- ------------- ----------- -- - 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,