•H ::>~o No. 120 Registered No.A-12 The Assam Gazette ~~t~~G:i EXTRAORDINARY 12tt•-~~~ ~ ~tf-t1:1 PUBLISHED BY AUTHORITY f'1if\, ~iii"ft'4', ~ ~n:~.R!<r, ::>:i>H 5-.:r, ::is l!;ftf~, ::>!i:i>s "'~ Shillong, Friday, October 6, 1972, 14th .Asvina 1894 (S. E.)
GOVERNMENT OF ASSAM LAW DEPARTMENT • The 4th October 1972 NOTIFICATIONS No.LJL.333/72/2.-The following Act of ~he Assam Legislative Assembly which received the assent of the Governor is hereby published for general information.
ASSAM ACT XXI OF 1972 (Received th~ assent of the Governor on the 26th September, 1972) THE ASSAM FINANCE (SALES TAX) (AMENDMENT) Acr, 1972 [Published in the Assam Gazette Extraodinary,J dated the 6th October, 1972] An ;
· Act further to amend the Assam Finance (Sales Tax) Act, 1956 Preamble. Whereas it is 'expedient further to amend the Assam Act Assam Finance (Sales 'fax) Act, 1956, hereinafter XI of 1956.
called the principal Act, in the manner hereinafter appearing;
':lo~~ ~-:i <n~91UI, GJmlfR'1, ~ ~r:wl<i~, ';)~"~ 1036 THE ASSAM GAZETTE, EXTRAORDINARY, OCT. i, 1972 It is hereby enacted in the Twenty-third Year of the Republic of India as fellows:- Short title, · 1. (1) Thia Act may be called the Assam Finance elltent and (Sales Tax) (Amendment) Act, 19-72.
commence· mcnt.
Amendment of section 2 of Aasam Act XI of 19 56.
(2) It shall have the like extent as the principal Act;
(3) (a) The 1st proviso in section 3 of this Act shall be deemed to have come into force with effect from the first day of April, 1963 ;
(b) The 2nd proviso in section 3 of this Act shall be deemed to have come into force with effect from the first day ?f April, 1966; and
(c) The other provisions of this Act shall come into force at once.
2. In section 2 of the principal Act,-
(1) for clause (3), the following shall be substi· tuted, namely :-
(3) ."Per1on" means and includes :
(i) an individual,
(ii) a Hindu undivided 1>r joint family,
(iii) a company,
(iv) a firm,
(v) an association of persons or body of individuals, whether incorporated or not,
(vi) a Department of any Government,
(vii) a local authority ; and
(viii) every artificial juridical person, not falling within any of the preceding sub· clauses'' ;
(2) in clause (9), for sub-claure (ii) the follow· ing shall be s-µbstituted, namely:- '-• ,,,,... --.... __ •• l?ifl'!~ ~tosr91ui-, l?ifJTt<ITT'~, l!:i ~v:~P1<if, -;,~q~ -;,ov<t ~ 7 -'fHE ASSAM GAZETTE, EXTRAORDINARY. OCT. 6, _1_97_2_1_0_3_ "(ii) from the resultant balance an amount arrived at by applying the following formula- · Rate of tax X resultant balance as mentioned a ~ove ·-----· -·-- 100 plus ~ate of tax - - --·-- --
Explanation. ~ Where the turnover of a dealer is taxable at different rates, the aforesaid formula .
shall be applied separately in respect of each part of the turnover liable to a different rate of tax."
Amendment 3. In section 3 of the principal Act, after the of Section 3 existing proviso, the following provisos shall be of Assam Act inserted namely:- Xl of 1956. ' Amendment of Schedule to Assam Act Xi of
1956.
"Provided further that during the 'period com mencing on tre first day of April, 1963, and ending with the 24tb day of October, 1967, the rate of tax in respec~ of the turnover of .goods specified in items No. l to 15 of the schedule attached to , this Act, as it was on the 31st day of Much, 1963, shall be arid shall always be deemed to have been, 10 paise in the rupee :
Provided further that the rate of tax in respect of the turnover of petroleum coke shall be, and shall always be deemed to have been, 2 paise in the rnpee during the period from Ist April, 1966 to 30th June, 1966 and 3 paise in the rupee during the period from ht July, 1966 to 31st March,
1969."
4. In the Schedule to the Principal Act,-
(1) against item No.16, for the figure and words "7 paise in · the rupee", the figure and words "12 paise in the rupee" shall be substitut_ed ;
(2) for item No.17, the following shall be sub stituted, namely:- _ "17. All varieties of tractor~ and bulldozers including parts arid accessories thereof ...
...... 12 paise in the rupee."
(3) for item No:I9, the following shall be sub stituted, namely :7 "19. Bricks and tiles (kiln by.rnt) other than mosaic (masonry) tiles ,... ........ 7 paise in the rupee."· L_~~~~~~~~~~~~~~~~~~~~~~~~~~~~~--~~~~~~~~~~---~ -~-~ ~0_-.'.)11 1038 Ill{'!'~ <rf1Sf91<1l', l!ipft<ftq~, ~ ~r;~!<(q, ';:,~"\~ THE ASSAM GAZETTE, EXTRAORDINARY, OCT. 6, 197'2 J (4j fl.gainst item No.20, for the figure and words "6 paise in the rupee" the figure and words "10 paise in the rupee" shall be substituted.
(5) for item No. 21, the following shall be sub· stututed :- "21. Hair oils, tooth-paste, tooth-powder and tooth brush ......... 7 paise in the rupee."
(6) for item No. 28 td), the following shall be substituted, namely:- "(d) Ayurverlic, Homoeopathic and Unani medicines except those covered by ite!Jl No. 67 of this Schedule."
(7) for item No. 29, the following shall be substituted, namely:- "29. Paints, colours, laquers and varnishes including glue, polish,. turpentine, ena mels and indigo ...... 7 paise in the rupee.''
(8) ·after item No. 29, as so substituted, the following shall be inserted as item No, 29A, namely:- "29A.
, .
Brushes, sand-paper and other abrasives by whatever name known ..... 7 paise in the rupee."
(9) for item No. 33, the following shall be sub· stituted, namely:-- "33. Sewing machines, knitting machines and parts and acceueries thereof .•.•• • 7 paisc in the rupee."
(10) in item No. 67, between the words "preparations" and "containing" , the following shall be inserted, namely: "under any pharmacopoeia".
(11) after item No. 68, the following shall be inserted as item No. 69 and 70 namely:- "69. Cosmetics and toilet requisites including scents, perfumes, snows, powders and lipstick excluding those covered by item No. 21. ........................ 12 paise in the rupee".
''70. Maosic (masonry) tiles ......... 12 paise · in the rupee".
-- • 'lif'f~ ~91~, !;!lf'Tt<!R''f, l!:i ~rc~t<r<r, ~~'\~ THE ASSAM GAZETTE, EXTRAORDINARY, OCT~ 6, 1972 ~o~~ 1039 Validation of 5. Notwithstanding anything contained in any asaessment,judgement, decree or order of any Court or authoetc. . h rity tot e contrary, any assessment, re-assessment, levy or collection of any tax made or purporting to have been made, any action or thing taken or done in relation to such assessment, re-assessment, levy or collection under provisions of the principal Act in respect of the turnover of goods specified in item No. l to 15 of the Schedule attached to the principal Act before the commencement of this Act, shall be deemed to be as valid and effective as if such assessment, re-assessment, levy or collectio:i. or action or thing had been made, taken or done under . the principal Act as amended by this Act and accor dingly, all acts, proceedings or things done or taken by the State Government or by any officer of the State Government or by any other authority in connection with the assessment, re-assessment, levy or collection of such tax shall, for all purposes, be deemed to be, and to have always been done O " taken jn accordance with law.
Md. SAADULLAH1 Joint Secretary to the Govt. of Assam, Law Department.
The 4th October 1972 No.LJL.338/72/2 .-The follovying Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information.
ASSAM ACT XXII OF 1972 (Received the assellt of Governor on the 26th September, 1972) THE ASSAM ELECTRICITY DUTY (AMENDMENT) ACT, 1972 Preamble [Published in the Assam Gazette, Extraodinary] dated the 6th October, 1972] An Actto amend the Assam Electricity Duty Act, 1964.
Whereas it is expedient to amend the Assam Elec- Assam tricity Duty Act, 1964, hereinafter called the principal ~f Act, in the manner hereinafter appearing ; · It is hereby enacted in the Twenty-third Year of the Republic of India as follows:- Short title, I. ( 1) This Act may be calleci the extent and city Duty tAmendment) Act, 1972.
commence- Assam Electri~ ment.
(2) It shall have the like extent as the principal Act.
Act of