(1) Notwithstanding anything contained in section 3, no entry tax on '' '' the entry of specified goods ' into a local area shaU be payable, if · such specified goods are - · ·
(a) meant for the exclusive use or consumption of the Defence Department of the Government of India, or
(b) the exclusive property of the Union Government, or ( c) brought for the purpose of sale or use under the Assam Public Distrib4tion of Articles Order, l 982 ..
(Z) The Stai.~ Gove'rnment ,may, by notification in the Official Gazette, . grartt exemption to any' organisation or undertaking of the Central Government or ·'of 'the State Govern~nent, retrospectively or prospectively, in respect of such goods as may be specified in such notification, from payment of entry tax on entry of such goods into any local· area for consumption or use therein provided .that such goods are the exclusive property of such organisation or undertaking. 1
(3) The ·State Gov~riunent, if considers it necessary in the publk interest 'so to do, may by notification iri . the Official Gazette, subject to such' conditions and restrictions as it may impose, exempt, any importer or Class of importers, folly or partially from payment of entry tax on any specified goods and the State Governnwnt may ~lso grant such exemption retrospectively:
. Provided. that the State Government may withdraw any such exemption at any. time, as it.may think fit and proper.
7.. The entry tax payable by an importer shall be levied in accordance with the principles as stated below :-
(a) . entry;tax shall not be payable unless the importer effects entry of the speci fied goods into a local area;
(b) '' where any such . goods are consumed, used or sold in a local area by the iil,1porter, it shall be presumed, until the contrary is proved by him, that such goods had entere~ into that local area for consumption, use or sale therein.
8. Subject to the provisions of the Act and the rules made thereunder, the administration of this Act in so far as it relates lo registration, s~bmission of returns by the importers and collection of entry tax fron:i them, shall vest in the authorities specified in or under the Applicability of the provisions of the Assam Value Added Tax Act, 2003.
Utilization of the proceeds of the levy under the Act.
THE ASSAM GAZETTE, EXTRAORDINARY, 1 APRIL 17, 2008
9.
Assam Value Added Tax Act, 2003' an.d accordingly, the said authorities, empowered to register, receive returns, to assess or re assess and collect tax and. enforce payment of any tax under the said Act, shall register, receive returns, assess, re-assess and collect entry 'tax and enforce .payment of entry tax, including imposition and realisation of any penalty payable by an importer under this Act as if the tax or penalty payable by such importer under this Act is a tax or penalty payable under the said Act and for this purpose they may exercise all or any of the powers conferred upon them by or under that Act.
Subject to the provisions of this Act and rules made thereunder, sections 19, 21, 22, 23, 25, 27, 2·8, 29, 31, 32, 34, 35, 36, 37, 38, 39, 40, 41 ,, 42, 43, 44, 45, 46, 47, 48, 49, 50, 52, 53, 55, 59, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84,85~86,87,88.89,90,91,92,93,94,95,96,97,98,99, 100, 102, 103, 104, 105, 109 and UO of the Assam Value Added Tax Act, 2003 and the rules made thereunder, orders, notifications issued thereunder shall mutatis inutandis apply to an importer in respect of entry tax levied and payable under this Act, as if those sections v:ere mutatis .mutandis incorpoJ'.ated in this Act. and the rules framed and orders and notification issued under those sections were mutatis mutandis ,issued under the relevant sections so incorporated under this Act. · ·