CourtMesh

Section 6: Substitution of Section 31

The Assam Sales Tax (Amendment) Act, 1954State Act of Assam · Act 12 of 1954

·For Section 31 of the Principal following shall be substituted, namely:- "31. (1) The Commissioner may out of his own motion, call for an~ ... ~ ..... ,,...,.

the records of any proceedings which have been taken under this Act by person -appointed. under sec'tion 8 to assist him and revise, subject to the sions of this Act and after such enquiry as may be deemed necessary , any ord passed in such proceedings ;

Provided that no orde/ prejudicial to a dealer shall be passed under this sub-section without giving him a reasonable opportunity of being heard.

(2) The Commissioner may also on petition filed within ninety days of service of the order passed under Section 30 of this Act and after giving petitioner an opportunity to be heard, revise such order and rnake such order he thinks fit. ' 35

(3) Any order passed by the Commissioner under sub-sections (1) and \ 2} subject to the provisions of Section 32, be final. ,

Where this provision sits

ActThe Assam Sales Tax (Amendment) Act, 1954
Section6
Marginal noteSubstitution of Section 31
JurisdictionState of Assam
StatusIn force as published by the source

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

  • Search 49,000+ Central and State enactments by what a provision says, not by its number
  • Jump from any section to every judgment that has applied it
  • Search 300 million+ Indian court records alongside the statute
  • Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Assam Sales Tax (Amendment) Act, 1954 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.