In Schedule II to the Principal Act the ing shall be inserted after serial N o.l as serial lA :- "IA Cigarettes, Cigars, and smoking tobacco in sealed containers.
ASSAM ACT XIII OF 1954 One anna and six pies in the rupee".
THE ASSAM TAXATION (ON GOODS CARRIED BY ROAD OR INLAND WATER-WAYS) ACT, 1954 (Passed by the Assembly) (Received t:4e assent of the Governor on the 9th Apri11954) (Published in the Assam Gazette, dated the 14th April 1954) An Act to provide for the levy of a tax on certain goods carried by road or inland water-ways in the State of Assam Preamble.-WHEREAS it is expedient to impose a tax on certain goods carried by road or inland water-ways ; · It is hereby enacted as follows: -
1. Short title, extent and commencement.-(1) This Act may be called the Assam Taxation (on goods carried by roads or inland water-ways) Act, 1954.
(2) It extends to the whole of Assam . " .
~3) Jt shall come into force on such date as the State Goyernment may, by notification in the official Gazette, appoint.
2. Definitions.-In this Act, unless there is anything repugnant in th~ oubject or context- • · (l) "Baler" means a person who owns or possesses a pressing machine for the compression of jute into bales. · ·
(2) "Boat" means a vessel or watercraft propelled or pulled or towed by and or steam or mechanical power ur any other device ~