111 Amend~ent 3. For sub.section (l) of Section 41 of the Priucioal oft SectAion 4! Act, the following shall be substituted, namely:-- o ssam Act XVII of
1947. "(l) Subject to such conditions as may be pres· cribed, the Commissioner may, either before or after institution of criroin,al proceedings under this Act, accept from the p .~rson who has committed or is reasonably suspecteJ of having committed au offence under this Act or the rules made thereunder, by way of compo!ition of such offence-
(a) Where t he offence consists of the failure to pay, or the evasion of, any tax recoverable, under this Act, in addition to the tax so recoverable, a sum of moni:;y not exceeding one thousand . r upees or double the amount of the tax recoverable~ whichever is greater, and
(b) in any other case ~ sum of money mt exceeding one thortsarrd rupees m addit ion to the tax recov cr;~ble.'' Delet_1vnof 4. Sub-sections(l8) , (1 9) and . (20) of S'ction 2, ~~~~ 1~f s~~~ sections 3A, 44B,44C , 50A, si and 55 of the Prindpal sam A c t Act shall be deleted. XVII of
1947. Amendment • 5. In Schedule III to the Principal Act of Schedule III to As1am Act XVII of
1947. Item No. 32 shall be detected. ASSAM ACT No.XVI OF 1961 THE ASSAM TAXATIO.\l' L AWS V \ LIDAT ION ACT, 1961 1 As passed by the Assembly). Received the assent of the Governur on the 10th May 19611 lpublished in the Assam Gazett!, Extrao rdinary, dated the 15th May 1961] An Act to validate certain taxation laws of the State of Assam. Preamble. .· WHEREAS the Assam Taxation (on Goods carried by Assam Act Roads or Inland Water-ways) Act, 1954 has been 1 ~l~ 1 of declared invalid and unconstitutional by the Supreme Court of India for riot enacting the same with th ~ previous sanction of the President of India as required under the provisions of Part XIII of the Constitution of India ; 112 And whereas in ·view of the said judgment of the Supreme Court doubts have arise.1 regarding the va lidity of certain taxation laws of the State of Assam and of actions taken thereunder ; · And whereas it is expedient that all such doubts should 'be removed oy validating the enactment of the said laws and the actions takrn thereurtder ; And whereas previous sanction of the President of India has been obtained under proviso to Article 304(b) of the Constitution of India ; It is hereby enacted in the Twelfth Year of the republic of India as follows:- Short t itle, l. (1) This Act may be c;illed the Assam Taxation extent and Laws Validation Act, 1961. commencement.
(2) It extends to the whole of the State of Assam.
(3) It shali come into force at once. Vali~ation of 2. Notwithstanding anything contained in any taxation laws. judgment, decree or ordet of any Court, all the taxation laws as mentioned in column (1) of the Schedule with respect to which doubts have arisen with respect to their validity for not enacting these with the prcviom sanction of the President of India as requirt d under the provisions of Part XI1 I of the Constitution of India ~hall be deemed to have been validly enacted with effect from the date these came into force as noted against each in column (2) of the Schedule and all taxes imposed or realised or purporting to have been. imposed or realised under the said laws shall for all purposes be deemed to be and to have always teen validly imposed or realised and a ccordingly- ( i ) no suit or other proceeding shall be maintained or continued in any court for the refund of any taxes so paid ; and (i i) no court shall enforce any decree Gr order directing th e refund of any taxes so paid. ·
SCHEDULE (See Section 2) Title l' f the Taxatior. Laws ( 1) The • date from which the respective taxa tion law came • mto force I (2) I. T he Assam Sales Tax Act, l 9'1'l (Assam Act 24th December• XVII of 1947). 19-t7. 113 Tille of the Taxation Law~ (I ; The date from which the respective taxation law came into force
(2)
2.· The Assam ~ales fax (Amendment) Act, 1949 1st April, 1949. (Assam Act IV of 1949).
3. The Assam Sales Tax (Amendment) Act, 1950 1st April, 1950. (Assam Act VI of 1950).
4. The Assam Sales Tax (Amendment) Act, 1951 1st April, 1951. (Assam Act IV of 1951).
5. The Assam Sales Tax (Amendment) Act, 1952 (Assam Act Xll of 1952).
6. The Assam Sales Tax (Amendment) Act, 1954 (Assam Act Xll of 1954,J.
7. The Assam Sales Tax !Amendment) Act, 1956 (Assam Act XVIII of 1956).
8. The Assam Sales Tax (Arrtendment) Act, 1957 (Assam Act X of 1957). · 9. The Ass~m Sales Tax I Amendment) Ordinance, 1957.
10. The Assam Sales 1·a x ( 1~ mendmeut) Act, 1Q58 15th October,
1952. 7th April, 1954. 20th September,
1956. 1st October, 195?. 14th D~cember,
1957. lst April, 1958. (Assam Act VI of 1958).
11. The Assam Sales Tax (Amendment) . Act , L959 1st April, 1959. (Assam Act XVIII of 1959).
12. The Assam Sales T ax (Amendment) Act, 1960 1st April, 1960. (Assam Act XIIC of 1960).
13. The Assam Finance (Sales Tax) Act, H 56 1st July, l95G, (Assam Act XI of 19.1 6) .
14. The A~sam Finance \Sales Tax) (Amendment) 1st October, 1957. Act, 1957 (Assam Act IX of 19 57).
15. The Assam Finance (Sale~ T ax) (Amendment) Ordinar:ce, 1957. 14th Decembr.1,
1957. 1st Ap1 il. l 958. 16. The Assam Finance (Sales Tax) (Am endment) Act, 1958 (Asmm Act IV of 1958).
17. The Assam Finance (Sales Ta~) ( '\mendment) 1st April, 1959. Act, 1959 (Assam Act XVI of 1959) .
18. The Assam (Sales of Petroleum and Pet roli;:um 1st May, 1956, Products, including Motor Spirit and Lubricants) Taxation Act, 1956 (Assam Act IX of 1956).
19. The Assam (Sales of Petroleum and Petrvleum 1st April, 1957. Product~ , including Motor Spirit and Lubri cants) Taxatinn · (Amendment; Act, 1956 (Assam Act II of 1957).
20. The Assam (Sales of Petroleum and Petroleum 1st O ctober, 195 ~ . Products, including Motor Spirit and Lubri cants) .Taxation (Amendment) Act, 1957 (Assam Act V of 1957).
21. The Assam (Sales of Petroleu m and Petroleum 1st April, 1958. Products, including Motor Spirit and Lubri cants) Taxation (Amendmen t) Act, 1958 (Assam Act VII cf 1958). 22, The Assam (Sales of Petroleum and Petroleum 1st April, 1960. Products, including Motor Spirit and Lubri cants) Taxation (Amendmrnt) Act, 1960 (Assam Act X of 1960).