"'- T he 23rd Octo ber 1967 No.LJL/13/67J18.- T he following Act of the Assa m Legislative Assem bl y whi ch received the assent of the President is hereby publ ished for general inlorma!ion.
ASSAM ACT X VIII OF 1967 (Received t h e assent of the Pres fd enz on t h e 17th O ctober, 1967) THE ASSAM FI NANCE (SALES T AX ) (AME NDM ENT ) ACT, 1957 [Published in the Assam Gaz ette Ext rao rdinar y, da ted th e 24th October, 1967].
An Act f urther to amend the Assam Finance (Sales Tax) Act, 1956 \~ Preamble. Whereas it is exped ient furt her to amend t he Assam Finance (Sale; Tax) Act, 1956, hereinafter call ed the pri ncipal Act , in the manner hereinafter appearing ;
Assam Act X I 0 1
1956.
(2) It shall have the like extent as the pri ncipal It is hereby e nac ted in the Eigh tee n th Year of the Republic of rndia as follows:- ~t~~t t~~J 1.(1 ) This Act may be called th e Assam Finance commence- (Sales T ax) (Amen dment) Act, 1967.
me nt, Act.
2
(3) It shall come in to forc e on such date as the State Government may, by notification in the official Gazett e, ap point.
Am endment 2. In section 2 of the principal Act ,- (If section 2 of Assam (1" I (9) Ii' ( " ) I c II .Act X I of } III c ause ,or item zt t Ie 10 owmg
1956. shall be substituted, nameIy:- "(ii) 10'71 per centum in tne case of goods taxed a t the r ate of 12 paise in the rup ee ;
6,54 per centum in the case of goods taxed at the rate of 7 paise in th e rupee; , 5,66 per centum in the case of goods taxed at the rate of 6 paise in the rupee;
2'91 per centum in the case of goods taxed at the rate of 3 paise in th e rupee: "
(2) Clauses (II), (12) and (13) shall be deleted.
Amendment of secti on 9 3. In section 9 of th e principal Act, for su b-sec tio n OAf ~s5am (1), the following shall be substit uted , namely :- ct X l of
1956.
"(1 ) At the close of a ha lf-year or at t he clo sure of the bu siness during that hal f-yea r, if the Commissioner is sa tisfied that the returns furnished under section 8 in re spect of that half-year a re correct and complete, he shall , by an order in writi ng, assess the de aler and de termine the tax payable by him on the basis of such return s."
Illscrti~n 4. After section 22 of t he principal Act, the fol- ~~A si~tlOn lowing shall be inser ted as section 22A, namely t-s- Assam Act XI of 1956.
"Interest Jlayable by dealer.
22A. (1) If any registered dealer do es not pay into a Government Treasury the full amount of tax du e from him under th is Act on the basis of the return or his account bo oks within th e prescribed date, sim ple interest at the rate of six per cent per annum from the first day of the month next .
following the said da te shall be pay able by the dealer upon the amount by wh ich the tax so paid falls short of the amount of tax payable as per his return or account books.
3 If such a mount of tax and interest are not paid with in thirty days from the date from which the interest is du e, simple int eres t upto a maxi mum of 24 per cent per annum shall be payable as may be prescribed .
,2) Where on maki ng the assessment , the Com missione r finds that a dealer has not main tained the account books properly and th ereby he has suppressed the sale of goods in any period, the C ommiss ioner may direct him to pay in terest as p rescribed in sub-section (l ) . If the amount of tax payable under th e Act has been reduced in ap peal or revision, the interest may be calculated on th e re duced amount .
(3) If any registered dealer does not pay into the Governm ent Treasury the amount of tax within the date as provided in sub section (4) of section 22 or any insta lment of the tax within the extended date as per p roviso to sub-section (1) of sect ion 23 of the Act , interest as provided in sub-sect ion (I) shall be payabl e from the first day of the month next following the said date by th e dealer upon the amount by wh ich the tax if any paid falls short of the a mount of t ax payable under the Act."
A~clldm~n t 5. T he existing section 24A of the principal Act ~~ \ sectlo~. shalI be renumbered as sub-section (I) a nd then the As;a m A~t following shall be inserted as sub-section (2), X I of 1956. namely :- "(2) T he Sta te Government may , by rules, provide that in such ci rcums ta nces and subject to such conditions as may be speci fied , a draw back, set off, or refund of the whole or any part of the tax paid in respect of any purchase of raw mater ials under this Act for use by any dealer in the manufac ture of goods for sale,be granted to such deal er. "
6. In the Schedu le to ~he principal Act,-- Amendment of schedu le to Assam Act XI of ' 1956. ( I) for the figures and words "I° paise in the rup ee" against item Nos. 1 to 15, 35, 37, 38 and 41 to 45 , the figures and words "12 paise in the rupee" shall be substitu ted ;
(2) for the figures and words "5 paise in the rupee" against item Nos. 17,19, 20, 23, 24, 26, 27, 30, 31, 33, 34, 39 a nd 50 to 64, the figures and words "6 paise in the rupee" shall be subs tituted ;
4
(3) for item 10 the following shall be substitu t ed, namely :- "1 0. Moto r vehicles including motor cars, mo tor taxi cabs, motor cmnibuses, m e.or vans and motor lorries, ch asis of motor vehicles, bo dies built on chasis of m otor vehicles belo nging to other (on the turnover re la ting to bo dies) component par ts of m otor vehicles, a ll variet ies of trailers by wh atever name known, tyrcs (including pneum atic t yres ) and tubes ordina rily used for m otor veh icles and trailers (whether or not such ty. es and t ubes are a lso used for other vehicles), and a r ticles (exclud ing batteries) adopted for usc genera lly as parts or accessories of motor vehicles and trailers. . ..
(4) after item (10) as so subs ti tuted, the following shal l be inser ted as it em lOA, namely :- " lOA. Batter ies (excluding dry cells)
(5) At the end of it em 50 , the words " including condens ed mil k" shall be inserted .
(6 ) In i tem 56, between the words " bulbs" and "and " the W01US "including onion and garli c" shall be inser ted.
(7) In item 6 1, for the words " torch batt eries" the wo rds "bulbs and :la tteries th ereo f " shall be substituted .
(8) Afte r item 64, the following shall be in ser ted as item Nos.65, 66, 67 and 63, namely i -v- ' ·fi5. India rna Ie a nd imported foreign liquor inc luding Whisky, Brandy, Gin, R u m, Wine, Champagne, Beer, Cider, Per ry, Ale and o ther fermented potable liquors.
66. Non.potable liquor, tha t is (a ) Rectified spiri t.
(b) Dena tured spirit.
(c) Me thyl Alcohol.
(d) Absolute Alcohol.
(e) Any other alcohol which the State Govern ment may by notification in th e official Gazette declare to be non-potable for t he purpose of this entry.
12 paise ill the rupee, 12 Paise in the rupee.
25 l~aise ill the rupee.
7 paise in the rupee.
67. Spirituous me di cinals preparations containing more than 12 per cent by volume of alco hol (bu t other th an t hese which are decla red by the St a te Governm ent b v notificat ion in the official Gazette to be not capa ble ('f causing intoxication). ••• 20 paise in the rupee.
14 paise in the rupee.
G3. Country spirit .
P. C. DAS, Joint Secre tary to the Go vt, of Assam, Law D epa rtment.