'T\ 41 No.·U The Assam Gazette I • \!S!}l16Rfct EXTRAORDINARY !111'~'"" ~ ~ .PUBUSHED BY AUTHORITY ,,, --------- ··- --- --·---·- ·----- N-t"i'J~, . "tf;r;q-t~. 19 ~i.ail~, 1980, 28 ~t~f'{, 1902 ("~) Dispur, Saturday, 19th Jul)'., 1980 1 28th Asadha, 1902 (S. E.)
================ -· ---~- .. -· . ----- ----- GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT NOTIFICATION The 19th July 1980 No.LGL.104/80/1.-The following Act made by -the Presiden~ and published in the Gazette of India Extra ordinary Part II of Section I, dated 19th July, 1980 is.
republished for general information.
Name of J\ct T he Assam Finance (Sales-tax) (Amendment) Act, 1980.
U. TAHBILDAR, Secretary to the Govt. of Assam, Legislative Department.
No. of Act President's Act No . 2 of 1980. · Date· of assent \9th July 1980:
' ~A ~ 'f 208 THE ASSAM GAZETTE, EXfRAORDlNARY,JULY 19, 1~86 President's Act No.2 of 1980 Received the assent of the President on 19th July, 1980.
,THE ASSAM FINANCE (SALES-TAX) (AMENDMENT) ACT 1980 Enacted by the President in the Thirty-first Year of the Republic of India.
AN ACT further the amend the Assam F inance (Sales-tax) Act, 1965.
In exercise of the powers conferred by Section 3 of the Assam State Legislature (Delegation of Powers) Aot, 1980, the38 or 1930.
P r esident is pleased to enact as follows:- ~!grt c~i~: 1. (1) This Act may be called the Assam mencement. Finance (Sales-Tax) (Amendm ent) Act,
1980.
(2) It shall be deemed to have come in to force on and with effect from the date Assam Act f t f th A F " xi of 1956. o commencemen o e ssam inance . (Sales Tax) Act, 1956.
~~s~r:1 195~et 2. In the Assam Finance {Sales Tax)Insertion. of Act, 1956, after Section 13, the following13~ sect;3n~ sedions shall be inserted, namely:- and' 13 c.
Prolaibitioa to collect ex- ~"" 13A. (1) No person shall collect any cess tax. sum by way of tax in respect of sale of any goods on which by virtue of Sec Hon 3 read. with the Schedule attached tl'l ithis Act no tax is payable.
(2) No person, who is not a registered dealer and liable to pay fax in respect of any sale, shall collect on the sale of any goods ·any sum by way of tax from any other person and no registered dea ler shall collect any amount by way of '.i:'HE AS0AM GAZET'T'F.-EX'T RAORDINARY, JULY 19, 1~80 2e9 Forfeiture of excess tax c:tc.
tax in excess of the amount of tax pay able by him under the provisions of this Act.
13B. (1) If any person,-
(i) not being a dealer liable to pay tax under this Act, collects any sum by way of tax, or
(ii) being a registered dealer collects any sum by way of tax in excess of the tax payable by him, or
(iii) otherwise collects tax in contra vention of the provisions of Section 13A, any sum collected by that · person by way of tax in contravention of Section 13A shall be forfei ted ito the State Government and when any order of forfeiture is made, the Commissioner shall publish or cause to be published a notice thereof for the in formation of the persons concerned giving such details and in such manner as may be prescribed.
(2) Where the Commissioner has reason · to believe 1that any person has wilfully contravened the provisions of Section 13A, the Commissioner may impose_ upon such person a pena1'ty of an amount not exceed ing 1two thousand rupees or double the sum collected by such person by way of tax in contravention of the provisions of Section 13A, whichever is less :
Provided that no penrilty shall be im posed in respect of any such contravention which occurred on a date prior to the publication of 1the Assam Finance (Sales Tax) (Amendment) Act, 1980, in the Official Gazette.
(3) If the Commissioner in the course of any proceeding under this Act or other wise has reason to believe rthat any person 210 THE ASSAM GAZETTE. EXTRAORDINARY,JULY 19,_1980.
--· .. -------------···-----·-·---·---:----- .....______ has become liable to foreiture of any sum under sub-seC'tion (1), or both foreiture of any sum under sub-section (1) and penalty under sub-section (2), he shall serve on such person a notice in the prescr ibed form requiring him on a date and at a place specified in the notice to attend and show cause why forfeiture or bo1th forfei ture and penalty of any sum as provided in sub-section (1) and sub-section (2) should not be imposed on him.
(4) The Commissioner shall thereupon hold an enquiry and shall make such order as he thinks fit.
(5) No prosecution for an offence under this Act shall be instiituted in respect of the same facts on which a penalty has been imposed under this section.
13C. ( 1) The .amount of penalty (if any) s~:!}~:~;i~~ levied under Section 13B, and the sum (if etc, any) forfeited to the Sta1te Government under Section 13B shall be paid by the dealer , or the person liable therefor in Government. treasury by such dat"' as may be specified in a notice issued by the Com missioner for this purpose, being- a date not earlier than thirty days from ithe date of service of the notice :
Provided that, the Comrnissi.oner may, in respect of any particular dealer or person and for reasons to be recorded in writing, extend the date of payment, or allow him to pay the penalty (if any) imposed under Section 13B or the sum forfeited by ins talments.
(2) Any penalty imposed or sum foreited under Section 13B which remains un-paid after the date specified in the notice for payment or after the extended date of pav ment, and any instalment not duly paid.
shall be recoverable as an arrear of land revenue, ,.
THE ASSAM GAZETTE, EXTRAORDINARY, JULY 19, 1980 21 l ---· - --------------
(3) Notwithstanding anything contained in lhis Act or in any other law for the time being in force, where any sum collected by a person by way of tax in con traven tion of Section 13A, is forfeited to the State Government under Section 13B and is recovered from him, such payment or recovery sh all discharge him of the liabi lity to refund the sum to the person from whom it was so collected. ·
(4) A refund of any such sum or any part thereof may be claimed from Govern ment by the person from whom it was realised by way of tax, provided such tax was not passed on by him in any. form or manner to some other person and if such tax w as so passed on to some other person, the claim for refund may be made by such other person only.
(5) An application for such c1 aim shall be m ade jn writing in the prescr ibed form to the Commissioner, within one year from the date of the order of forfeiture.
(6 ) On receipt of an application under sub-section (5), t he Commissioner shall 1 hold such inquiry as he deems fit, and if the Commissioner is satisfied that the claim is valid and admissible and t hat the amount so claimed as refund ,..was actually paid in Government treasury or recovered, and no draw-back, set-off, refund or r e mission in respect of that amount was granted, he shall refund the sum or any part thereof, which is found due to th e person concerned.'' .
N. SANJIVAREDDY, President.
R. V. S. PERI SASTRI, Secy. to the Govt. of India. ------- ----,--- --- fJulllati--Printed and published by fhe Supdt. l/c., Assam Govt. PrinUac P-., (Ez•Gautte) No 8!-900-S00-25-19-7°1980.