l~ ASSAM ACT VII OF 1972 T HE ASS AM SALES TAX (AMENDMENT) ACT, 1971 [Received t he assent of the Presid-ent on the 27th January 1!172j [Published in the Assam Gazette, Extraordinary, dated the 27th January 1972] An Act further to amend the Assam Sales Tax Act, 1947 PrcAmble. Whereas it is expedient further to amend the Assam As!am Act Sales Tax Act, 1947, h~reinafter called the principal f9~~~ of Act, in the manner hereinafter appearing ;
It is hereby enacted in the Twenty-second Year of the Republic cf India as follows:- Short ti tle, I . ( 1) This Act may be called the Assam Sales extent and Tax (Amendment) Act 1971.
commence- • ment .
(2) It shall have the like extent as the princi pal Act.
{ 3) It shall come into force at once.
loser·tion of 2. After Section 3 of the principal Act, the following new Section shall be inserted as Section 3A, namely::::_ 3 A in Assam Act XVII of
1947.
' ' Surch arge on sales.
). :.
3A. (1) Subject to the prov1s1ons of this Section, every dealer, liable to ray tax under Section 3, shall be liable to pay, in addition to such tax and any other dues µayal..ile undt:r any law for ' the· time being in force, a surcharge, herein after referred to as Sales Surcharge, on his !:>ales.
(2) The rate of Sales Surcharge on any sale shall be one per centum of the amount of tax pay able under this Act in respect of the said sale:
Provided that tltis Surchari;re shall not apply in respect of goods declared to be of special importance under Section 14 of the Centi al Sales Tax ,A ct Central Act.
\956 if the ceiling rates as - Prescribed under Sec: 74 of 1956 t tion 15(A) of the afo1·esaid Act has been reached:
Repea l an1I sav ing .
14 l>rovide<l further that the amount. of Sales Sur charge payable J, y a dealer for any 1eturn period as pre~cr ibed under sub-secti_,.1 (I) of Section 16 ~hall be rounded· off to the nearest rupee.
(3 ) The Sales Smcharge shall be p yable as if it .
were a tax unde r Section 3, and the provisions of this :Act including the rules thereu~der b Lt not including ihe pr.:wiso to sub-section (I) of Section 4 and sub section (2) ol ~ection 3 7A of thi s Act shall accordingl~ applr; and the authodies for the tim~ being empowered to collect and enforce paymePt ot the said tax und er Section 3 shall, unles& otherwise provided for by or under t hi s Act, "Vithin their respe( tive jurisdiction for the purpose of the said tax accordingly ccllect and enforce payment of the Sale Surcharge:
Prvvided that the State Government may, for facilitating implementations, by notification in the Official Gazette, direct that in any case or class of cases t he pro...isions of this Act including the rules thereunder shall apply subject to such indications n9t incon, istent with the provisions of this St>ction and as may be ~pecified in such notification.
(4) Notwithstanding anything contained in sub section (3) , the State G0vernme11t may make ru1es ugenerally for securing the payment of the Sales srchargc t:nd carrying int<> effect the provisions of sub-sections ( 1) and (2) and in particular for e nsurio g the proper m aintenance and r end ering of accounts of the Sales Surch arge".
3. (1 ) The Assam Sales Ta.x (Amendment) Ordi- !ma~ nance 1971 is here by repealed Ordinance , · IX -0f 1971.
(2) Notwithstanding such repeal, anything done or any action taken under the Assam Sales Tax (Amendment) Ordinance, 1971 shall be deemed to have been done or taken under this Act as if this Act has commenced on the fourth day of December, 1971 (the date of promulgation of the Ordinance).