ASSAM ACT XIII OF 1966 The 25th April 1966 No~LJL.6/66/'t.-The following Act of the Assam Legi slative Assembly which receiveJ the assent or th e Gov ernor is hereby published for general information.
(Rece.ived the assen of the Govern.or on the 19th April, 1966) THE ASSAM SALES TAX (A.1ENDMEN T) ACT, 1966 [ Published in the Assam Gazette Extraordinary, dated the 26th April, 1966] An Act furthcl' to amend the Assam Sales Tax Act, 1947.
\~ Preamble, Whereas it is expedient further to amend .h e Assam Assam Sales Tax Act, 1947 hereinafter called the principal f9~~I Act, in the manner hereinafter appearing; .
It is hereby enacted in th e Seven teenth Year of the Republic of India as follows: - Act of
(2) It shall have the like e tent as the principal
(3) I shall come into force at once.
short title, 1. (1) This Act may be called th e extent and (Amendmf'nt) Act, 1966.
commence ment.
Act .
Assam Salts Tax ......
2 Amendment 2. (1) In sub-section (2) of Section 10 of the princi of Section pal Act , for the comma appearing after the word ~o t of ~~ii and figure "Section 9" a fulls top "(.)" shall be substiot 19'17. tured and the words "or dealers covered by Section 29" followed by the fullstop "(.)" shall be deleted.
Insertion or 3. After Section 24- of the princi pal Act, the follow Section 24A ing shall be inserted as Section 24A namely:- in Assam ' Act XVII of
1947.
"Assessment 24A. (1) Notwithstanding any th ing contained in 01 dealers , . A .r . I C . . du rir ILely t o uus ct, I It appears to t h e omrmssroncr unng any I transfer current I eturn period that any dealer is lik ely, to assets to ch ange, sell, transfer, disp ose of or otherwise part with avoid lax. a ny of his assets wit h a view to avoiding payment of any liability under the provisions of this Act, the net turnover of such dealer for the p eriod from the expiry of th e previous return period to the date when the Commissioner commences procee dings under this Section shall be chargeable to tax in that period ,
(2) For the purpose of making an assessment unde r sub-section (1), the Commissioner may serve a notice upon such dealer requiri ng him to furnish with" in such period as may be specified in the noticf', a return in the manner and form in whi ch a ret urn under Section 16 is furnished!'
Amend ment 4. I n Section 34A of the principal Act, the bracket of 34~ec~~n an d figure "(1)" and sub-section (2) sha ll be deleted.
Alsam Act XV II of '9'7.
Amendment 5. In Section 38 of the principal Act aft er clause ~: ofS~:: (10) the following shall be inserted as ~lause (lOA), Act XVIl namely:- of 1947.
" {l OA) Prevents or obstructs any Officer-in-Charge of a check post or barrier from making any entry or inspection of goods or in intercepting, detaining or searching any vehicle or boat carrying goods; or" Insertion. of 6. After Section 44A of the principal Act, the follow" ::~ ~~ct~~~ ing shall be inser ted as Section 44B, namely :- Alsam Act XVII of 19n .
" Erection of 44B. (1) T he State Government ma y, by notifica check post, tion , set up and erect, in such manner as may be prescribed . check posts and barriers at any pla ce in the State with a view to prevent the evasion of tax payable under this Act.
(2) Ev ery person transporting goods shall, at any check post or barrier, set up and erected in accor dance with sub-section (1) and before crossing such check post or barrier, file before the O fficer-in-Charge of the check post or barrier, if so directed by him, a correct and complete declaration of the goods in such form and in such manner as may be prescribed.
(3) The Officer-in-Charge of the check post or barrier may for the pu rpose of satisfyi ng h imslfe that the provisions of sub-sec tio n (2) are not being con traven ed , and subject to such restr iction as may be prescri bed, intercep t, deta in and search any vehicle or boat whic h may be suspec ted of being used for contravening such provisions . " Substitution 7. For the words " Naya Paisa" and " Naye Paise" of the words wherever t hey occ ur in the principal Act, the words Nava paisa . " paisa" and " paise" respectively, shall be substituted.
Sub-section (I) of Sec tion 31 of th e princi pal Act to have retros p ecti v e effect .
8. The provrsion of sub-section (I) of Section 31 of the principal Act shall be deemed and al ways to have "been deemed to have formed part of the prin cipal Act, as if the principal Act had been enacted as so amended with effect from 24th Decem ber,
1947.
U. TAHBlLLJAR, Deputy Secretary to the Govt. of Assam, " L aw Department.