ASSAM ACT XIX OF 1967 The 26th October 1967 No.LJL/16/67/11.- The following Act of the Assam Legislative Assem bl y whi ch received the assent of the Pre sident is hereby publi shed (or general information.
(Received the assent of the President on the 21st October, 1967) THE ASSAM PURCHASE T AX .. ACT . 19l} !
[Pub lished in the Assam Gazeue, Extraordinary, dated the 26th October, 196 7J An Act to provide for the levy of tax on the purchase of raw jute and raw hides and skins in As s a m .
Preamble Whereas it is necessary to make an addition to the rev enue of Assam and for that purpose to impose a tax on p urch ases of raw jute and raw hides and skins in Assam ;
It is hereby enacted in the Eighteenth Year of the Republic of India as follows:- Short title, extent an -t commence ment.
l , t!) This Act may be called the Assam Purchase Fax Act, 1967 .
(2) It extends to the whole of Assam.
(3) It shall com e into force on s uch date as the St:ltc G ',vernment may, by notific a tion 111 the official Gazette. appoint.
' -- 2 Definitions. 2. In this Act, unless there is anything repugnant in the subj ect or contexte1) "Board" means the Assam Board of Revenue Assam constituted under the Assam Board of Re- ~~ venue Act, 1962; .
(2) "Commissioner" means the Commissioner of Taxes appointed under section 4 ;
(3) "Dealer" means an occupier of a jute mill or a purchaser.
ExpJanation.-The manager or agent of a de aler who resides outside the Sta te and carries on th e busi ness of buying raw j ute or raw hides and skins in the State shall, in respect of such business, be de emed to be a dealer for th e purposes of this Act ;
(4) "jute" means the fibre of the plant kn own Lota nica llv as belonging to th e GE :'-J US COR· CHORUS, and includes all th e species of the GENUS whether known commonly as " PAT", "KOSTA", ' -NALIA" or bv any na m e, and also means the p lant known botanically as i i IBISCUS CAUNABINUS and commonly known as " M EST A " ;
(5) 'Jute-mill" m eans a factory as defined in , or Act 63 01 declared to be a factory under the Factories Act, 19-t8 1948.
which is engaged wholly or in part in th e manufacture of jute products;
(6) "occupier of a jute-mill" m eans the person who has ultimate control over the affa irs of the jute-mill :
Prov'ded that where the affairs of a jute-mill are entrusted to a managi ng agent , such agent shall be deemed to be the occupier of the j u te mill ;
(7) "pre~cribed" means prescribed by rules made under this Act;
(8) "person" means any individual, or association or body of individuals, and includes a Department of Government, a Hindu undivided or join t family, a firm and a company, whether incorporated or not :
(9) "quintol" mean" the weight equ iva lent to Act 89 of one hundred Kilograms as defined in the Standard 1956.
of Weights and Measures AC1, 1956 ;
t10) "quarter" means a period of three months ending on 31st March , 30th June, 30th September or 31st December in any year;
(1 l) "raw jute" means the fibre of jute which has not :been subjected to any process of sp inning or weaving and includes jute cuttings, wh eth er loose or packed in drums or bales ;
(12) "purchaser-" means any person who purchases raw jute or raw hides an d skin s and suppl ies it him self Of by an agent to any person including him self outside the State;
(13) "State" means the State of Assam;
(\4) "Section" means a section of thi s Ar.t;
(b) R aw Hides and Skins
(is) "Taxable goods" means such goods as are specified in sub-section (1) of section 3 of the Ac t ;
avd .
(16) .('Year" m eans the financial year;
(17) 'Ret urn peri od" me ans the period pr cscr.bed under sectio n 7(1).
Lev yof Tax, 3. (1) Except as otherwise expressly provided in this Act, there shall be levied and collected from every deal er a tax on th e purchases of Raw Jute and R aw Hides and Skins at rates as m 'ly be specified in the annual Assam Finance Acts :
Provided th at for the year ending on th e 31st day of March, 1968, the rates shall be as specified below: -
(a) Raw J ute Rupees five per quiutcl , Rupees three per quintol.
Provided further that the Sta te Government may, by no tificati on in the officia l Gazette, grant a rebate .- nu t exceeding one per centum of the tax subject tu such conditions as m ay be specified therein.
(2) No tax shall he leviable under th is Act on the taxable good s in respect of which such tax has already f' been paid :
Provided that the burden of proving that such tax has a lready been paid, shall be u pon the per son who cla im s the benefi t of this sub-section.
T xing au- 4. (1) The State Government may, for carrying tl. orit ies . out th e purposes of this Act, appoint a Commis sioner of T axes, and such other persons to assist him as they think fit.
(2) Persons appointed under sub-section (1) shall exercise such po wers as may be conferred and per form such d uties as may be required by, or under this Act.
(3) All persons appoin ted under sub-section (1) A XLV f shall be dee med to be public servants within the l~JO. 0 meaning of section 21 of Indian Penal Code, 1860.
l\ e ~ istla' i on . 5. (1) No deale r shall, while being liable to pay tax under the provisions of this Act, carryon business as a dealer unless he has bee n registered and possesses a certificate of registration.
(2) Every dealer required by sub-section (1) to be registered shall apply for registration to the Commissioner in th e prescribed manner, and obtain a certificate of registration .
(3) On receipt of an application under sub se ; tion (2), the Commissioner shall, if he is satisfi ed after such enquiry as may be deemed necessary that the application is in order, register the ap plicant.
>---- - - - - - - - - - - - - - - - - - - - - - - - - - - - _--::;;;--- 4: \,-- . (4) The Commissioner may, In addition to tak ing a ny oth er action' under the provisions of this Act, r equire any d ea ler who, in his opinion, is liable to regis tration but has not made an ap plicat ion in this behalf, to appl y for registration and regis ter h im . T he Commissioner shall registe r a dealer who fails to apply for registration within a speci fied time:
Provid ed tha t no action under this sub-section sha ll be ta ken unless th e Commissioner has given notice to the d ealer of his intention so to do and has allowed a reasonable opportunity of being heard.
(5) The Commissioner shall register any dealer who ha s been convicted under section 26 or has paid composition money und er section 29 In respect of any co ntraven tion of sub-section (J) of this section .
(6) R egistration made under sub-section (4) or sub-section (5), shall t ake effect as if these had been made on th e dealer's applica t ion under sub sec tion (2).
\~e l l i'icate of 6. ( I) A dealer registered under section 5 shall ·~gist ra t icn . be granted a cert ificate of registration in such form as ma y he prescr ibed.
:2) T he Commissioner may, on pe tition 01 o the rwise, cancel a t any time an y certificate of re gistra tion if he is sa tisfied that-
(a) the business in respect of which the certi ficate was issued h as been d iscontinued or transferred, or lb ) the liability to pay tax in respect of such business has teased under this Act.
.{ e l, r ns.
7. (I) Ever y registered dealer shall furnish returns of taxable goods purchased in such forms, in such period and intervals and to such authority as may be prescri bed.
(2) In case of any other dealer who, in the opinion of the Commissioner, is liable to pay tax for any return period or part thereof, the Commis sioner may serve in that year a notice in the prescribed form upon him requiring him to furnish a return of taxable goods purchased and such dealer shall thereupon furnish the return within the period and to the a uthority mentioned in the notice.
(3) If any dealer discovers any omission or other error in any return furnished by him, he may furnish a revised return at any tim e b efore assessment is made on the original re turn :
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Provided that no return submitt ed un der this section shall be valid unless it is accompani ed by & treasury receipt showing payment of the tax due a ~ 'p rovided in sub-secti on (2) Or sub-section (3), a s the case may be, of section 20.
Assessment. 8. (L) If the Commissioner is satisfied that a return furnished by a dealer under section 7 in respec t of any quarter is correct and complete, he shall, by a n order in writing, assess the dealer and determine the tax payable by him on the basis of such return.
(2) If the Commissioner is not satisfied that a return furnished under section 7 is correct and complete, he shall ser ve on th e d ealer a no tice, requiring him, on the da te and the hour and pl ace specified therein, either to att end in person or to produce or cause to be prod uced any evidence on which he may rely in su pport of his return.
(5) On the day specified in the not ice , under sub-section (2) "1' as soon afterwards as may be, the Commissioner. after hearing such evide nce as the dealer may produce and such other evidence as the Commissioner may require, shall, by an order in writing, assess the dealer and determine the tax pa ya ble by him on the basis of such assessm ent.
(4) If a d eal er fail s to make a re turn as required by sub-section (1) or sub-sect ion (2) of sect ion 7, as the case may be, or having made the : return, fails to comply with all the terms of the notice issued under sub-section (2) of thi s section, the Commissioner shall, by a n order in writing, a ssess to the best of his j udgm ent the dealer, a nd determine the tax payable by him OIl the basis of such assessment :
Provided that before making the assessment, th e Commissioner may allow the de aler such fu rther time as he th inks 6 t to make the return or to comply with the terms of the notice issued under sub-section
(2) of th is section.
Canceltation 9. Where a dealer, in the case of an assessment o l assess- completed under sub-section (4) of section 8, r- en t , satisfies the Commissioner within one month from the date of issue of a notice of d emand as h ereinafter provided, that he was pr evented by sufficient cause from m aking the retur n required by section 7, or tha t he did not receive the notice issued under sub section (~) of section 7 or sub-section (2) of section 8, or that he had not , a reasonable opportunity to comp ly, or was prevented by sufficient cause from complying with the terms of the notice, the Commissioner may cancel the assessment and make a fresh ..ssessment in accordance with the provisions of ,ectioD 8.
c:;:;,:_ .ASJessment 10. (I) If in consequence of definite information In C<l;ses ofd whic h has com e into his possession, the Commissione r evasion an. • fi d h d I I h I" bles caoe IS satis e t at any ea er , t ioug i a e to pay tax I ' in respect of a ny q uarter, has n evertheless failed to a pply for registration and to make the return required of him, or that any taxable goods chargeable to tax have escaped assessme nt in allY quar ter or have been under assessed , the Comm issione r ma y, at any time within eight years of th e expiry of that quarter, serve on the d ealer liable to pay tax a notice, requir ing him to furnish with in such period as m ay be mentioned in the notice, a return of taxable goods purchased in the prescribed form and may proceed to assess or r e-assess th e dealer and the provisions of thi s Act shall , so far as m ay be, apply accord ingly :
Provided tha t the tax shall be ch arg ed a t the rate at which it wo uld have ord in ar ily been charged, had there bee n no esca pe or eva sion.
(2) The Commissioner may authorise any person appoint ed un der sect ion 4 to assist him in invest igat ing a ny case or points in a case at any stage and to make a report thereon 10 the Com rnis sioner or any pr escribed authority in respect of all or any of the assessmen ts made in rel ation to t he case in order to prevent the evas ion of tax. After considering the report of the inve stigating officer th e Commis.
sioner may proceed to take action under sub-section (1) b esides ini ti a t ing a ny o ther action under this Act against the dealer concerned .
l<eClir.ca- 11. (1) T he authority which made an assessment tion of or passed an order on appeal or revision in respect as .essment, thereof may, at any time within three years from th e date of such assessment or or der and of his own motion, rectify any mistake apparent from th e record of the ca se, and shall, within the like p eriod, recti fy any su ch mis take as has been brought to its notice by a dealer :
Pro vided t hat no such rectification shan be made having the effect of e nhancing the assessment unless the authori ty concer ned has gtven notice to the dealer of its in tention so to do and h as allowed him a reasonable opportunity 0 1 being heard.
(2) Wh ere any such rectification has the effect of reducing the assessment, a refund shall be d ue to the dealer.
(3) Where any such rectification has the effect ofenhancing th e assessment, a no tice of demand shall be issued for th e sum payable.
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(a) has, wi th out reasonable cause , failed to furnish the re turn which he was required to furnish under sect ion 7 or section 10 Or has, without reasonable cause, failed to f urn ish it within the time a llowed and in the manne r required ; or
(b) h as, wi tho ut reasonabl e ca use, fai led to comply with a notice under sub-sect ion (2) of secti on 8 ; Or Penalty 12. (1 ) If the f,,~' non-sub- proceeding under rrussion of ..J 1 r et r.rn and t.ea erevasiin of tax es, Co mmi ssioner, in the course of any thi s Act, is satisfied th at any
(c) has c-oncealed the particulars of taxable goods purchased or deliberately fu rni shed inaccurate p ar I icu lars of such purchases ; or (d ) has evaded in any way the liabili tv to pa y t ax, he may direct t l:at such dealer sha ll ray by way of p enalty, in ad dition to th e tax payable b y him , a sum not e xceed ing on e and h alf of that amount .
(2) No order under sub-section ( I) shall be marle unless the d ealer has be en l v ard Or has been gi ven a reasona b le o pport-. nity of being he ard.
(3) No penalty under th is sc ction sha ll be im posed by an officer appo inted to assist the Comm issioner withou t the pr evious sanction of the Comm issioner .
vssrssmen r 13. An y assessme nt m ad e under 'his Act shall be ric/to bar without prejud ice to any prosecution or penalty prcsecu l i ~lDS in sti tuted or im posed un der the provisio ns of this or penalties . Act.
Tax of de' 14.(1 ) Where a dealer d ies after assessment hut ceased pay- before payment of the tax, his executor, ad m inistra ab le by .re. to r or other legal representative shall be liable to pa y, presentat ive. out of the estate of the deceased , to th e extent to which c it is capable of m eeting the ch a rge, the t ax assessed as payable by such de al er.
(2) Where a dealer di es without h avi ng furn ished th e return required by sect ions 7 or 10 or a fter having furnished the return hut before assessment, th e Commissioner may proceed to make an assessment and determine the lax payable by the de ceased; and for this purpose he may req uire th e execu tor, adrni ni strator Or othe- r legal r epresen ta tive, as the case may b e, of the deceased to perform all or any of the o bliga tions which he mi ght , under the provisions of this Act, h ave requ ired the deceased to pe rform The tax thus determ ined shall be payable by the executor, administrator Or other legal re presen ta tive of the deceased, to the exten t to which the estate of the deceased is capa ble of meeting th e charge.
3 Tax when 15. When the busine ss or stock of a :registered payable by de aler passes on to any per son or persons, whether transferee.
by sale, inheritance, gift , possessions or otherwise, th e liab ility to p ay any tax payable in respec t of any purchase of tax able goods a nd remaining unpaid at th e time of such passing on shall be jointly and severa lly on the dealer and such person or persons and such person or persons shall, within 30 days of such p assing on, apply for registration under section 5.
Assessment 16.(1 ) Not withstanding an ything contained in this of dea lers Act, if it appea rs to th e Com missioner during any lik ely to Current return perio d tha t any deal er is likely to transfe r as - h 11 f d' f herwiets to a id c ange, se , t rans er, ispose 0 or ot erwise part ~ax. V OL with any of his assets with a view to avoid ing payment of any liability under the pro visions of this Act th e purchases of tax able goods of such de aler for the period from the expiry of the pr evious re turn period to the da te when the Commissioner commences pro.
ceed ings under this secti on shall be cha rgeab le to lax in th at period, Lia bili ty Agen t n on-resie d ents.
of
(2) For thc purpose of making an assessment under sub-s ect ion (1), the Gom missione r rna} serve a n oti ce upon such dealer requ iri ng h im to furnish, wit hin such period as may be specified in the no tice, a re turn in the ma nner and forrn in which a re turn under section 7 is f urnsh ed .
of 17. Where the bu siness III respec t of wh ich. t ax of is payable un der this Act is owned by a non- reside nt pe rson . t he ta x shal! he levied upon and recover able from the ag en t of such non-residen t person in like manner an d to the sarno extent as it would he leviable u j.on and recoverable from the owner if he were resident in the State an d conducting th e business there in ; md a ll the provi sions of this Act shall apply accord ingly.
of 18. Where th e bus iness carr ied on by a firm or an association of persons, other tha n a company as Act I defined in the I ndi an Companies Act, 1956, a nd 1956.
in respect of which tax is payable und er th is Act, is discontinued or the assoc iation of persons is dis solved ; the tax shall be levied upon an d recovered from , jointly a nd severally, every. person who, at the time of such disconti nuance or d issolution , was a par tner of such firm or member of such associa tion ; a nd all the pro visions of this Act shall a pply ac cordingly.
Not ice of 19. When any tax Of penalty or other dues is d emand, or a re paya ble in conse quen ce of an y ord er passed und er or in pursuance of this Act th e Commi .,~ioner shall serve upon the person liable to pay SUC11 tax or pe na lty or other d ues a notice of dema nd in the prescribed form specifying the sum so payable.
Lia bili tv di scon t i aued firm o r as'o~ia t ion , t'u: when 20. (1) Tax payable u nder this Act shall be paid payable. in the manner hereinafter provi de d .
(2) Before any regist ered d ealer furn ishes the return required by sub-secti on (1) of section 7, he shall in the prescribed manner , pay in to a Govern ment t reasury th e full am ou nt of tax due from him under this Act 011 the basis of suc h return , and shall furnish along wi th the return a receipt fi orn such tr easu ry showing payment of such ta x.
(3) Where a revised return is sub mit ted b y a register ed dealer u nder su b-section (3) of section 7, and if the r evised return shows a gr ea ter amou nt of tax to be d ue than was payable 0 11 the basis of the orig inal retur n, the dealer shall pay the excess amount of tax in the manner provided in su b-section
(2) and sha ll f urnish along with the re vised return a receip t in toke n of payment of such exc ess tax.
(4) TIle amount 01 tax due under the pro visions of thi s Act :-
(a) in excess of payment already mad e under sub -sections (2) a nd (3) , or
(b) where no payment has been made, shall be pa id by the dealer by such date as may be specified , in t he notice of demand and , where no suc h date is spec ified , it sha ll be paid withi n thir ty days from the date of service o f the notice, IDterC31 pay~ 21. (1) If any registered ~de aler does not pay dbJe by into a Govern men t t reasury the full amount of tax es'er, due from him under this Act on the basis of th e return or his a cco u n t b ooks within the p rescribed date, simple interest a t the rate of six per cen t per an num from the first day of th e mo nth next following the said date shall be payable by the dealer upon the amount by which the tax so paid falls short of the amount of tax pa yable as per hi s return or account books.
If such a mount of tax a nd in tere st are not paid within thir ty days fro m the da te from which the:
inter est is du , simple interest upto a maximum of 24 per cent sha ll be payable as may be pres cribed.
(2) W!: ere on making ~the assess ment, the Corn missioner finds tha t a dea ler has not main tained the account books properly and there by he ha s suppressed the nurchase of 10 goods In an y perio..., the Comm issioner may direct him to lJay interest as prescribed in su b-sec tion (1).
11 the amount of tax pa yable under the Act has been red uced i n appeal or revision , the ir teres t may be ca lcula ted on the red uced amount.
(3) I f any J egis tered dealer do es not pay in to the Go verruaen t tr easu ry th e amou nt of tax wi th in the date ii" provide d in sub-section (t) 01 section 21) or any inst alment 01 the tax within the extended nate as per proviso to sub- ection (I) of section 23 of the Act, ir te Sl as prov ided i i sub-section (I) sha ll be payable from l' c first day of the m on th next following the said da te bv the dealer up on the a mount by which th e tax, jf any, p .id fa lls shor t f he amount of tax payab le un der the Act.
Other <lees 22. Any dues, other han the amount of ta x, payable when pa yas under t his Act shal] be paid by the person con cerned by ble.! such d ate am,' b : epccified ill the notice of dem and and wh ere no such d a le j ~ i l ecified, i t sha ll Le paid wit hi n thirty d.cys from the da te of the service of the not ice.
Mode.)f re 'iQvely.
~3 . (1; l ethe em and in respect of' any dues under this Act is 1I0t pa d on or b efore the da te specified as a foresaid , t he de aler shall be deemed to be in default :
Provided th a t tr c Commissioner may, in resp ect of any particu lar cl aier and for reasons to be recorde d in writi ng, extend the Gat. of payment of the dues or allow su ch rl- alrr I • pay the same by in stalmen ts and in that cast. h- 'c,ller sh all not be deemed to be in d efau lt.
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(2) Where a dealer is i ll default, the Co mmissioner may, in his d iscretion, direct that, in ad di t ion to the amount due, a sum no, cxceerl in , th at amo unt sh all be recovered fr..m the defaulter by \vay of penalty.
(3) Where a dealer is in de fa u lt , the Comm issioner may order that the amount due shall be recoverable as an arrear of land revenue and m ay proceed to rea lise the amount due as such.
Refunds, 24, The Commission er shall. in the prescri bed manner, refund toa de aler any sum paid b y such dealer in excess of th e sum due from him under this Act, either b y cash payment or at the op tion of the dealer by set off "ag ainst the sum due from h im in respect of any other period.
RcmiHloa . 2.5. The Sta te Governm nt, for good a nd sufficient reasons to be rec orded in writing, m ay remit the whole or part of the amount of the tax or pena lty payable in respect o any period by an y registere d dealer .
11 Offences and 26 , i\ny person who penalties,
(1) while being liable to pay taa under the pro visions of this Ac t fails to register him self as a dealer as required und er section 5; or fails, without reasonable cause, to submit in due time an y return as req uired by or under the provisions of this Act or submits a false re tu rn ; or
(3)
(4) fai ls, when required by or under the pro visions of this Act, to keep accounts and r ecords of purch ases of taxable goods ;
or fail s, when required by or under the pro vi sions of this Act, to produce any accounts, evidence or documents or to furnish any i nfor mation ; or
(5) knowingly produces incorrect accou nts, registers or documents, or knowingly furn ishes incorrect inform a tion ; or
(6) fraud ulen tly or wilfully evades the payment of any tax due under this Act, or co nceals his liability to such tax; or
(7) fail s to pay within th e time allowed, any tax assessed or any pe nalty levied on him ;
or
(8) fai ls or neglects to com ply with a ny re quirement made of him under th e pro vision s of this Act; or
(9) prevents or obstructs inspection or entry by any officer acting under the provisions of th is Act ; Or
(10) (II) prevents Or obstructs any officer in-ch arge of a check post or barrier from making any entry or inspection of goods or in in terce pting, de ta ining Or searching a ny vehicle, boat or ship carrying taxable good s; or acts in contraven tion of any of the pro.
visions of the Act, or ru les made ther e.
un der, shall, on c.onviction before a Magistrate, and in addition to any tax or penalty or both that may be due from him, be punishable with im prisonment which may extend to six mont hs or with 12 nne not exceeding one thousand rupees or with both, and when the offence is a continuing one , with a daily fine not exceeding fifty rupees during the per iod of the continuance of the offence.
False state- 27. Who ever makes a statement in a verifica ment in de- tion or d ecla ration in connection with any pro clarauo». c eedings under this Act which is false, and which he either knows or believes to be false, or does not believe to be tru e sha ll , on conviction before a Magistra-te. be punishable with simple im prison ment wh ich may extend to six months or with fine which may extend to one thousand rupees, or with both.
Cognizance 28. (1) No Court shall take cognizance of any fli of offence under this Act. or under the ru les made o ences, h d . h h . . f ht ereun er except wit t e previous sanction 0 t e Commissio ner, and no Court inferior to that of a M agistrate of the first class shall try an y such offence .
(2) Notwithstanding anything con tained in the Co de of Criminal Procedure, 1898, all offences punisha ble under this Act shall be cognizable and bailable.
ComlJosition 29. (1 ) Subj ect to such conditions as may be of offences. prescribed, th e Commissioner may, either before or after ins t itution of criminal proceedings under this Act, accept from th e person who has committed or is re asonably suspected of having committed an offence under thi s Act of the rules made thereunde r, by ~ay of compositi on of such offence-
(a) where the offence consists of the fa ilure to pay, 01- the evasion of, any tax re coverable under this Act, in ad di tion to the tax so recoverable a sum of money not exceeding one thousand rupees or double the am oun t of the tax recoverable, which ever is greater; and
(b) in an yother case a sum of money not exceeding one thousand rupees in addition to the ta x recoverable.
-(2) On payment of such sum as m ay be determined by the Commissioner under sub-sect io n
(1), no furth er proceeding shall be taken against the person concern ed in respect of the same offence.
Act V of
189R.
- 13 Maintenance 30. (1) Every registered dealer or other dealer and .preser on whom a notice has been served to furnish re a=::ts~ turns under sub-s ection (2) of section 7, shall keep a tr ue account of the taxable goods purchased by him or purchased and despa tched by him, as the case may be, and if [he accounts maintained in t he ordinary course do not, in the opinion of th e Com missioner, enable him to apply a propel' check on the returns furnished und er th e p rovisions of th is Art, he may, by a not ice i n ",riting requi re such dealer to keep such accounts (including records of purchases) in such for m as h e may, subject to anything that may be prescribed, direct.
Information to be furni shed regarding change' of busines••
31. (I ) If any regist ered dealer -
(a) sells or otherwise tra nsfers or d isposes of his busin ess or any part thereof; or
(b) d iscontinues his business or changes place of business or opens a new place of business; or
(c) changes t he name or nature of his busi ness he shall, wi thin such period as jnay, be prescribed, inform the prescribed aut-, .. ·:·'- hori ty accordingly. .
(2 ) Where any de aler as aforesaid di es, his suc cessor or legal representative shall furn ish the information in the like mann er.
Cornputa. 32. In computing the per iod of lim itation prescribed lion o.f the for an appeal or rev ision, th e da y on which the PI' e .r I? d oforder com plain ed of was made and the time re Imita ti on. . . . btai f h d h IIquisite lor 0 taming a copy 0 sue or er, s a be excluded.
Service of 33. A notice or requ ismon under this Act may notice. be served on the person th erein named, either by register ed post or in the manner in which a A t Vof summons issued by a Court under the Code of 19~8.
Civil Procedu re, 1908 is served.
POW .C r to 34. ( I) Subject to such conditions and res triction ordee pro- as may be prescribed , the Commissioner may, for duction 0 f the purposes of this Act , require any de aler to produce ace 0 u- .ntl and po- before him any accounts or docume•.ts, a nd to wer'of entry furnish any information relating to the stocks -of ' ~. inspec- taxable goods of, or purchases and despatche s of ; " hon. taxable good s by, the dealer. ~~; ~ :
(2) All accounts, registers and other documents rela ting to the stocks of taxable goods of, or pur chases and de spatches of taxable goods by any ~ealer, the taxable goods in his possession and his otlices, shops, god owns, vessels and veh icles shall, at a ll reasonabl e I times, be op en to inspection by 'the Commissioner .a
(3) If the Commissioner has reason to suspect that any dealer is attempting to evade payment of any tax under this Act, he may, for reasons to be recor de d in writing, seize such accounts, registers or docu ments of the dealer as may be necessary, and shall grant a receipt for the same, and sha ll retain the same o r.ly for so long as m ay necessary for the pu rposes of th is Acr.
(4) T h e Commissioner may, for the purposes of sub -sect ion (2) or sub-s ect ion (3) , enter and search any such place as is mentioned in sub-sec tion (2) on th e authority of a search warra nt issued by a Magistr a te.
(5) T he provisions of sections 102 and 103 of Act V ef the Co de of Criminal Procedure, 1898, shall, so 1898.
far as may be, appl y to searches under sub-section
(4).
Power to 35. T he C omm issioner m.ay, for the purposes of call (or In- h rormation. t is Act- (I) require ~~y firm or association of Hind u undivided or jomt family to furnish him with a statemen t of the names and addresses of tile mem o bers of the firm or association or of the names and addresses of the manager and members of the family, as th e case m ay be ;
(2) require any person whom be has reason to believe to be trustee, guardi an , ma nager or agent to furn ish him with a statement of the names of th e persons with their addresses for, or of whom, he is a trustee, gua rdian, manager or a~ent ; or
(3) requ ire any pe rso n who m he has re ason to believe to have despatc hed taxable goons to any pl ace ou raidc th e State to furnish him with a statemen t of the names of person with their ad dresses to who m he has despatched the ' taxable .:
goo ds with qu ant ity thereof.
Power to 36. T he Co mmissioner shall , for the purp oses Jkt V 01 ~ake evi- of this Ac t, have the same pl,wer s as at e veste d 1908.
• ::hCCetc.on in a Co urt under the Code of Civil Proced ure, , 1908, wh en trying a sui t, in respect of th e following matters:- ( t) enforci ng the attendance of any perso n and examining him on oath or affirmation !
15
(2) compelling the production of documents ;
(3/ issuing commissions for the examina tion of witnesses;
and any such p roceeding before the Commissioner shall be d eemed to be a "i udicial J: roceed ing" Act , XLV within the me aning of sectio ns 193 and 2: B and forof 18 ~O.
the purposes of se tion 19'') o f the I ndian Penal Code, i 860.
Erection of 37. ( l ) The State Govern ment m ay.by notification, check post. set up and erec t, in such manner as may be pres cr ibed , check posts and barriers a t an y place in the State with a vie w to proven t the evasion of tax payable under thi s Act.
(2) Every I,e,son tran sp or ting taxable goods shall, at any check post or bar ri er set up an d erected in accord ance wit h sub-sec tio n (1), if £0 required, sha ll, make a correct and com plete declara tion of the taxab le goods so tr anspo r ted in such form and in such manner as may bee: pr escribed ,
(3) T he O fficer in-charge of the check post or bar ri er may, for the p urpose of sat isfying himself tha t the provisions of sub-section (2) are no t con t ravened , and subje ct t o such restrictions a s may be prescribed, intercept, d e tai n and search any vehicle or hoat or sh ip or allY other con veyance which m ay be suspect ed of being used for contravening such provisions, Bar 01 suits in C i \ it Courts and indemcit,',
38. No sui t sha H be brought in any Civil Court to set aside or m cdify any assessm ent made or or der passed un der the pr ovision s of this Act, an d no prosecu tion , suit or other proceeding shall lie against any officer of the Government for a nything in good iaith d one l r in tended to be done under this Act or th e ru les made th ereunder .
Delegar ion 39. T he Co mmissioner may, subject to such conof, . Cc,m. ditions and restricti ons as may be pres cr ibed , mISSIOner 5 d elega te, by notification in the official Gazet te, any power. f h ' • hi A . do IS rowers und er t IS ct to any I erson appoin te unde r sec tion 4 to assist him.
Appeal. 40. (1) Any dealer objecting to an order of assessmen t or penalty passed u nd er this Ac t may, within 30 d ays of service of such order. appeal to th e prescribed authority aga inst such assessment or penalty :
16
Provided that no a ppeal sha ll be enter ta inen by the said authority un less he is satisfied that the amount of tax assessed or pena lty levie d, if not otherwise directed by him, has been paid:
Pr~vided furt her that tue a uthority before whom th e appeal is filed m ay admi t i~ after expira t ion of thir ty days, if such a ut horit y is sat isfied tha t for reasons beyond the contro l 0 1 th e appellant or for a ny other su ffi cient cause it co uld not be filed wit hin time.
('2) Every ap pea l u nder su b-sec tion ( I ) shall be presen ted in tile p rescrib ed Ioru- and sha ll be veri Get! in the prescribed manner.
(3) The appellate authori ty shall fix a day and place for hea riog of the app eal , a nd ma y, from time to time adjour n t he hearing and make, or cause to be mack, such further enquiry as may be deemed necessa ry.
('1) In disposing of an appea l under sub-sectio n
(1) the appella te authority m ay-
(a) confirm, red uce, c nha n ie or annul the assessment ; or
(b) set aside the assessm ent and d irect a fresh assessment after such enquiry as may be order ed ; or
(c) confirm , reduce or annul th e order of pe nalt y.
--- - "~ "_.,'1-. " Revision by 41. (1) T he Commissioner may call for and examine Cornmiseio- the record of a ny pr oceeding under this Act, and cer, if he considers that any order passed the re in hy any person appoin ted under section 4 to assist him, is erroneous in so far as it is prejudicial to the interests of the revenue, he may, after giving t he dealer an opportu nity of being heard and after makin g or causing to be made such enq uiry as he d eem s necessary, pass such orders thereon as th e circums tances of the case justify, including a n order enha ncing or modifying the assessmen t or cancelling the assessment and directing a fresh assessment.
(2) In the case of any order other than an order (0 wh ich sub-section (I ) applies is passed b y any perso n appointed under section 4 to assist him, the Co mmissioner may, either of his own motio n or on a petition by a dealer for revision, call fo r the re cord of any proceeding under this hct in which any such order has be en passed and may make such enquiry or cause such en quiry to be made, and sub- .
ject to the provisions of this Act, may pass such order thereon, not being an order prejudicial to the dealer, as he thinks fit .
(3) In the case of a petitio n for revisron under sub-section (2) by a dealer, th e petition must he made within ninety days from the da te on which the ord er in question was communicated to him or the date on which he otherwise comes to know of it , whichever is earlier:
Provided that the Commissioner before whom the pe tition is filed may admit it a fter the ex pirat ion of the pe riod of ninety days if he is satisfie d tha t for rea sons beyond the contro l of the petitioner or for an y other sufficient ca use, it cou ld not be filed withi n time.
(4) T he Commissioner shall not revise any orde r under this sec tion in the following cases:-
(a) wher e an ap peal against the order lies un der sections 40 and 42 but has not been made and the t im e within which suc h a p peal may be made has not expired, or in the case of an appeal to the Boa rd, the dealer has not waived his right .01' appeal; or
(b) where the order is pe nd ing on appeal under section 40; or (c ) where the order has been made the sub jec t of an appeal to the Board.
Explanation-An order by the Commissioner de clining to interfere sh all, for th e purposes of this section, be deemed not to be a n order prejudicial to the dealer.
Appeal to 42. (1) Any dealer aggr ieved by an order passed the Board. in appea l under section 40 Or passed in revision und er sub-section (1) of section 41 may ap peal to the Board within sixty days of the d ate on which such order is communicated to him.
., ' ., '. ,,:, 18
(2) The Board may admit an appeal after the expiration of the sixty days referred to in sub-section (I) if i t is satisfied tha t for reasons beyond j the control of the appellant or for any other sufficient cause it could not be filed within time.
(3) An appeal to the Board shall be in the pres cribed form and shall be verified in the prescribed manner, and shall be accompanied by a fee of twenty five rupees,
(4) The Board may, a fter giving the dealer an opportunity of being heard, pass such orders there on as it thinks fit, and shall communicate such orders to the appellant and to the Commissioner.
Power to 43. (1) The State Government may, subject to the ~ake rule., condition of previous publication, make rules for car.
rying out th e purposes of this Act.
(2) In particular and without prejudice to the generality of th e foregoing powee, such rules may provide for all or any of the following matters, namely i -« (~) t he classes of officers appointed for purpose of enforcing the provision of this Act. and t~eir duties i _-_. _ _ __
(b) the procedure to be followed and the forms to be adopted in proceedings under thiJ Act;
(c) the intervals at which, and the manner in which th e tax under this Act shall be payable i
(d) the dates by which and the authority to which returns shall be furnished j
(e) the manner in which refunds shall. be made;
t f) the classes of and the authority for deter.
mination and-settlement of disputes i
(g) the fees for appeal and revisions, supply of certified copies of orders and other matters;
and
(h) any other matter which is required to be or may be prescribed.
(3) In making any rule the Sta te Government may direct that a breach thereof shall be punishable with ri ne not exceeding five hundred rupees, and when the - - - - - - - ---......---- - - - - - - - -----------_.-'" 19 offence is a continuing ene, with a daily &ae 1'0.'
exceeding twenty-five rupees durin, the contineaace of the offence.
(ll) -Every rule made under this section shall It.
laid, as soon as may be after it js made, before the Assam Legislative AssemblywhiJe it is in session for a total period of fourteen days which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the sessions immediately following the Assam Legisla tive Assembly agree in making any m odification in the rule or the Assam Legislative -A' lembly agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, liS the case may be ; so however, that' any such modifica tion or annulment shall be without prejudice 10 the validity of anything previously done under that rule.
rewer to 44. If any difficulty arises in giving effect to the:
.r~·~v~ provisions of this Act, the State Government may. as 1 ell lie•• occasion may require, by order, do anything not inconsistent with the provisions of this Act, as appear to them to be necessary or expedient for remoyinc the ditficulty, P . C. D.~ S.
J oin t Secy . to th'i t.k,\ t , or Assam , La \V Dep artment.
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