ASSAM ACT No.X OF 1961 I HE ASSAM TAXATION (ON GOODS CARRIED BY ROAD OR ON INLAND WATER-WAYS) ACT, 1961 Received the a ssent of the Presiden~ on the 6th Aprn 1961 [Publish ed in the Amm Gazett e, Ex trao:·din1ry, dated t ·1e 1 5thApril 1901] An Act lo provide for the levy of a tax on certain goods carried by road or on inland water-ways in the State of Assam 'and to validate certain taxes imposed on goods carried by road or on inland water-ways and for certain other connected matters.
Preamble. WHEREAS it is expedient to levy a tax on certain.
goods carried by road or on inland water-waysjand to validate . taxes levied or realised and for certam other matteu:
It is hereby enacted in the Twelfth Year of tte Republ ic of India CIB follows :- Sbo:t t itle, L (1) Th is Act $lull! be called the Assam Taxation extent and (on Goods Carried by Road or on Inla nd Water-ways) ~:~ence· Act, 1961.
(2) It extends to the whole of Assam.
(3) It slia!l be demied to have had effect as from the 24th April, 1954, and shall remain in force till the ~1 st March, 1962:
Provided that the expiration shall not affect,- j.
(a) the previous operation 1Jf, or anything duly done or suffered under the Act ; or
(h) any right, privilege, obligation or liability acqui red, accrued or incurred under the Act ; or
(c) any penalty, forf iture or ;Jimishment jn.
curred in respect of any offence committed against the Act ; or
(d) any investigation, legal proceeding or re medy in respect of any such right, privi lege. o~ligation , liability, penalty, forfeiture or pumshment as aforesaid ; · and any such investigation, le.gal. i:-rnceeding or remedy may be instituted. r ontinued or enforced, and any such penalty, forfeiture or punishment may be im posed as if the Act had not expired.
70 I efinitions, 2. In this Act, unless there is anything repugnant in the subject or context-
(1) "Bale" means a compressed buuctte of jute and includes both "Katcha" and '.'Pucca"' uales.
(a.) "Katcha bale" i:neans a package containing any jute or jute cutting~ (together with any waste product or moisture, if any) pressed by pressing machine driven by manual labour or hydraulic or any power-driven machinery and commonly known in jute trade as Katcha bale and weighing up to 150 I\ilograms.
(h) "Pucca bale" means a package containing any jute or jute cuttings (together with any waste product or moisture, if any) pressed by hydraulic or any power-driven machin ery and commonly known in jute trade as Pucca bale generally weighing 185 Kilo grams each.
(2) "Baler" means a person who owns or posses ~es a pressing machin~ for th(f compression of jute lntb bales;
..1'(3) "Boat" means a vessel or watercraft propellecf or pulled or towed by hand or steam or -mechanica' power or any other devi~e ;
,/ (4) . "Commissioner" means the Commission~ appointed under Section 6 of this Act;
~ (5) "Dealer" means a person who owns jute in bales before it is carried by motor vehicle, cart. trol ley, boat, animal and human agency or any other means except railways or airways and includes his agent;
V-(6) "Government" means the State Government ;
'l4 (7) "Jute" means-the fibre of the plant known botanically as belonging to the GENUS CORCHO R US, and includes all the species of tbe GENUS whe ther known commonly as PAT. KOSTA, NALIA or by any name, and also means the plant known botani call~ as IIlBISCUS CAUNABINUS and commonly as MESTA;
·JCS) "Kilogram" means "Kilogram" as defined in the Standard of Weights and Measures Act, 1956 ; Act 89 cf
1956.
v (9) "Month" means any English Calendar month ;
Liabili ty to tax. · Charge of tall.
71 V{10) "Motor Vehicle" means any mechanically propell~d vehick <tdaptd for us~ upon roads whether the power of propulsion is transmitted thereto frc:m an external or internal source and includes a chas1s to:
which a body has not been attad:ed and a :railer ;
""' (11) "Notification" means notification published in the As!iam Gaz:=lle ;
- (12) "Prescribed' means prescribed by rules under the Act;
v (l 3) ' ·Prod uc-~r" m.::::i 11•; a producer of tea { a(d includes the rcr'1<:rn ia charge of the garden where tea is produced ;
(14) "Trolley" means a truck running on rails other than those operated by the Indian Railways.
3. (1) Subject to the provis10ns of this Act, there shall be levied a tax 0:1 (a) r:1U nufactured tea and f~l-r'
(b) jute in hales/ ~arricd by motor vehicle, cart, trolley, · · boat, animal ::ind l'uma·1 agrncy or any other means except raib. ays and airways in such manner and in respect of such period and at such rate as specified in the Schedule.
(2) Such \.ax k,icu on ma.nufactured tea shall be realised irom the producer and that levied on jute shall be realised from the dealer :
Provided that where tea is sold at the facto ry pre mises, the producer shall be liable for realisa tion of tax from the purcha~cr ) with effect from such date as th.:: G.:,vernment may, by nouncation, appoint, for the carriage of such tea as provided in this section and the protlucerJ shalt be liable for the riymcnt of such tax notwithstanding th"~ fact that the tea is not carried by the producer : ~ /
Provided further that no tax shall be levied under tltis Act on <my jute or tea in rcspeq of which such ~x has already been paid.
4. The tax shall be charged on the total net weight carried during a return period.
Detcrmina. . 5. The net weight on which tax is payable shall be tion ot determined in the manner prescribed.
weight.
Taxing authorities. 6. (1) The Government may, for '.:arrying out the purposes of this Act. appoint a Commissioner and such other officer or officers to assist h im as it thinks lit.
Return.
(2) The officer or officers appoi?1ted under sub section (1) sh'1 ll exercise :;uch powers, have jurisdic tion over such area or areas and have such relation with one another as may be prescribed.
(3) The powers to be exerciseJ by· ibe above classes of officers and the area or areas 111 which these are to be exercised .shall be such as may be prescribed.
(4) The Government may, instead of appointing I ' any person under sub-section (1 ), invest, by notifica tion, any officer tQ exercise any power under this Ac t and also specify ~herein the area in which pow.::r is to be exercised 1and thereupon such officer N olilccrs shall be deemed !O have been appointed under sub· section (1).
7. (1) Every producer and dealer shall furn ish returns of manufactured tea carr ied in tea conta iners and of jute carried in bales in such form and to such authority as may be prescribed. ~ .......... _
(2) In the case of zny produ.,er or dealer who, in the opinion of the Commissioner, is liab le to pay tax for any return period .or a part thereof, lhc Commis sioner may serve, within two years of the expiry of the aforesaid per iod, a notice in the prescribed form upon him requiring him to furni3h a return of goods carried and such producer or deaicr shall thereupon furnish the return within the elate aud to the authority mentioned in the notice.
(3) The returns, during the ilrst year of operntion of this Act, shall be furn ished for such peri od and within such time as may be notified by the Commis sioner and thereafter quarterly and within th irty days of completion of the quar ter in respec t of which the returns are ~o be file rl .
(4) If any producer or clealer discovers any omis sion or other error in any return furn ish.::d by him, he max furnish a re\ iscd retu rn at ~ny time before assess ment is made on the origina l return.
Licensing of ~ 8. (1) No baler shall operate or allow to be opera Ba.c:rs and ted any jute pressing machine except under a license R.etums, granted under this Act.
(2) E very license granted under sub-section (1) shall contain such conditions as may be prescribed.
(3) Every baler ~h all furnish returns of jute baled by aa;iy jute~pressin g machine owned or possessed by lmn rn such form and to such authority as may be prescribed.
73 ~mer.t. 9. (1) If the Commissioner is satisfied that a return furnished by a dealer or a producer under Section 7 in respect of any period is correct and complete., he shall, by an order in writing, assess the producer or , dealer and determine the tax payable by him on the basis of such return.
(2) If the Commissioner is not satisfied that a return furnished under Section 7 is correct and com plete, he shall serve on the producer or dealer a notice requiring him, on the · date and hour and place men tioned therein, either to attend in person or to pro duce or cause to be produced any evidence on which he may rely in support of his return.
(3) On the day mentioned in the notice under sub section (2) or as · soon afterwards as may be, the Com missioner, after hearing such evidence as the producer or dealer may produce and such other evidence as the Commissioner may require, shall, by an order in writing.
assess the producer or dealer and determine the tax payable by him on the basis of such assessment.
(4) If a producer or dealer fails to make a return as required by Section 7 or having made the return, fails to comply with the terms of the notice issued under sub-section (2) of this ~ection, the Commissioner shall, by an order in writing, assess to. the best of bis judgement the producer or dealer and determine the tax payable by him on the basis of such assessment:
Provided that before making assessment the Com missioner may allow the producer or dealer such fur ther time as he thinks fit to make the return or to com ply with the terms of the notice issued under sub section (2) of this Section.
10. When a producer or dealer, in the case of an assessment under sub-section (4) of Section 9, satisfies the Commissioner, within one month from the date of service of a notice of demand as hereinafter provided, that he was prevented by sufficient cause from making the return required by Section 7, or that he did not receive the notice issued under s~b-section (2) of Sec tion 9, or that he had not a reasonable opportunity to comply or was prevented by sufficient cause from com plying with the terms of the notice, the Commissioner shall cancel the assessment 'and make a fresh assess ment in accordance with the provisions of Section 9.
11. If in consequence of definite information whicl has come into his possession, the Commissioner i$ satisfied that any producer or dealer, though liable to pay tax in respect of any period1 has nevertheless failed fo make the return required of him. or that te1a. or jute chargeable to tax has , escaped assessment. in_ any_ period or has been under-assessed, tbe Comm1s~10ner may, at any time within two years of the e~piry of that period, serve on' the producer or deqlcr liable to pay tax a notic~ requiring him to furnish within such ?eriod, as may be mentioned in" the notice, a return of manufactured tea in tea containers or jute in bale~ carried, 1n the prescribed form and may proceed to assess or re-assess the producer er dealer and the provision of th'.s Act shall, so far as may bt;, apply accordingly :
Provided that the tax shall be charged at the r2te at which it would have ordinarily been :barged, had there been no escape or evasion .
'Rec.ti/ication. 12. (1) The authority \vhich m:J cle an assessment or passed an order on arix:nl or rev ision in re.spect there of may. at any time within 3 years from the date of such assessment or order and of its own motion, rectify any mistake apparent from the iecord of the case, and shall, within the like· period, rectify any such mistake as has been brought to its not ice by an assessec :
Provided that no such rectification shall be made having the effect of enhancing the assessment unless file authority concerned has given notice to the a.sses see of its intention so to do and has allowed him a reasonable opportunity of being heard .
(2) Where any such recnication has the effect of reducing the assessment, a refund shall be due to the asscsscP..
(3) Where any such rectification has the effect of enhancing the assessment. a notice of demand shall be issued for the sum payable.
Penalty ~or ' 13: (I) If the Commissioner. in course cf any pro ";On-su~mis- ceedmgs under this Act, is &atisficd that any producer, 110 " 0 i:e· dealer or baler.:_ / turn• and · t.,.ulon of taxes. (a) has, without reasonable ca nse. fai led to furnish the return which be was reouired to furnish under Section 7 or Sect ion I J or Section 8, or has, without reasonable ca~se failed to furnish it within · the time allowed and in the manner required, or
(b) has, without reasonable cause. failed to com ply with a notice under sub-section (2) of Section 7, L~;~·~~t~·~--.. ~- · ~ . --·"'
(c) has concealed the particulars of taxable tea or jute carried or deliberately furn ished inaccurate particulars of such goods,
(d) 01 has evaded in any way the liability to pay tax, he may direct that such producer or deafor shall pay by way of penalty, in addi tion to the tax payable by hini, a sum not I exceeding that amount and in the case of a baler, ~a fine not exceeding rupees one thousand and he may also cancel the license of the baler.
(2) No order under sub-section (1) shall be made unless the producu or dealer or baler brui been heard or has been giv.:n :1 reasoiubk upportunity of being heard.
(3) No penalty under this Section shall be imposed by an officer appoin!cd to a'>!;i,;r the Comm is.sioner without his previ~ui: sanction.
Aummea1 l 4. Any assr:ssm~u'. made under th is Act sha ll be no tar 10 ~i thout prcjuJice to any prosecution or penalty institu proiccuti~ns ted or imp)sccl under the prvv:sions Gf this Act. or peo1Jt1es, Tu: of de- 15 . (l} \Vbere a prod.ucer or d t>:ilcr dies after assess ccased pay. men t but before payment of ·Jie tax, his executor, :'C:Cu~.i~~-. adminisirator or other legal representative shall be liable to pay. out of lhe estate of the deceased and to the extent to which it is capa ble of meeting tl1c charge, · the tax assessed as payable by such producer or dea kr.
(2) Where a producer nr d ::: l ~ r '- ' ie:. wjthout having furnished the ret urn required by Section 7 or 11 or after hav in g furnished !he return hut before assess· m~nt, the Comm.issi0ner may proceed t1J make an assessment and determine the tax payable by the deceased and for this purpose he may require the execu tor, administrator or other lega l representative, as the case may be. of the deceased to perform all or ouy of the obligations which he might, under the .pro\'isions llf this Act, have requjred the deceased to perform.
The tax thus determined shall be payable by the execu tor, administrator or other legal representative of the deceased. to the extent to wh.ich the estate of the deceased is capable of meeting che .:barge.
16. An appeal shall - lie in the prescribed manner } \\ ithin thirty days from the date of serv ice of any order of asses~ment or imposition of penalty passeJ under the provisions of this Act or any roles made thereunder ~~~ · ..
to any: authority not being the Commissioner. spe~ifi cally empowered by the Government, by not1ficat1on, lo hear such appeals and the decision of the authority so empowered in any such appeal shall l.Je final.
.. .
R :visi1>0. 17. (1) The Commissioner may, out of his own motion, call for and examine the records of any pro ceedings which have been taken under this Act by any officer subordinate to him and may, subject to the provisions of this Act, and after such enquiry as may be deemed necessary, revise order passed in such proceedings :
Provided that no order prejudicial to a person shall be passed under this sub-section without giving him a reasonable opportunity of being heard.
(2) The Commissioner may also on a peti tion filed within ninety days of the service of the order passed under Section 16 and after giving the petitioner an opportunity of being heard, pass such order as he thinks fit.
Computa!ion 18. In computing the period of limitation pres of !~e ?eri.od ·cribed for an appeal or a revision the day on of 11m1tauon • .which the order- complained of was made and the time requisite for obtaining a copy of such order shall be excluded.
~ Notice of 19. When any tax or penalty or other dues is den.and. or are payable in consequence of this Act, the Commissioner shall serve upon the person liable to pay such tax or penalty or other dues a notice of demand in the prescribed form mentioning the sum so payable.
Tax when 20. (1) Tax payable under this Act shall be payable. paid in the manner hereinafter provided.
(2) Before any producer or dealer furnishes the returns required by sub-section (1) of Sec tion 7, he shall, in the prescribed manner, pay into a Government Treasury the full amount of tax due from him under this Act on the basis of such returns, and shall furnish along with the returns a receipt from such treasury in token of payment of such tax.
(3) Where a revised return is submitted by a producer or dealer under sub-section (4) of Section 7, and if the revised return shows a• great lf amount of tax to be due than was payable 11 ofl. the basis of the original return, the producet or dealer shall pay the excess amount of tax in the manner provided in sub-section (2) and shall furnish along with the revised return a receipt in token of payment of such excess tax.
(4) The amount of tax due under the provi sious of this Act-
(a) in excess of payments already made under sub-sections (2) and (3) , or
(b) where no payment has been made, shall be paid by the prod~cer or dea ler by such date as ma·y be mentioned in the notice of demand and, where no such date is mentioned, it shall be paid within thirty days from the date of service of the notice.
Other <lms 21. Any dues, other than the amount of tax, w~bl~. pay- pa.yable under this Act shall be paid by the producer or dealer concerned by such date as 1 may be mentioned in the notice of demand, and where no such date is mentioned, it shall be paid within thirty days from the date of the service of the notice.
Mode ofrc- 22. (1) If the demand in respect of any dues under cov,rr. this Act is not paid on or before the d3.te1 specified as aforesaid the producer or dealer shall be deemed !O be in default :
Provided that he shall not be deemed, for so long as any · appeal or revision remains· pending, to be in default in respect of the portion of the dues in dis pute.
ir· '
(2) Where a producer or dealer is in default, the Commissioner may in his discretion direct that in addition to the amount due, a sum not exceeding that amount shall be recovered from the defaulter by way of penalty.
(3) Where a producer or dealer is in default, tbe Commissioner may order that the amount due inclu ding penalty, if any , shall be recoverable as an arrear of land revenue and may proceed to realise the amount due as such.
23. The Commissioner shall, in the prescribed man ner ref~nd :o a producer or a dealer any sum paid or reahsed m excess of 1he swn due from him under Ptoaecutic.n for failure I{) fur.1isb returns, e1c.
78 this Act el.ther by cash payment or, a t the option of the producer or dealer, by set off against_ the sum due from him in respect of any other pcnod. Any penalty remitted by the Commissioner shall be rn lunded or aJjus ted in the like manner. ,·
24. Whoever-
(1) knowingly submits false returns, or
(2) knowingly produces incorrect accounts, registers or documents, or knowingly fur ni~hes incorrect information, or
(3) contravenes the provision of sub-section (I) of Section 8 ;
shall, on conviction before a magistrate, be puni:,h a ble in respect of each .s uch offence with a fa:e v:hi..:11 may ex tend to one thousand rupees and in default i:n pri.sonment not exceeding three months.
\ Co.itnizance 25. No court shall take cognizance of any offence of offence. under ihis Act, or under the rules made thereu1ider except with the · previous sa11ctio11 of the Commis:sioner.
Compoaltio-a 26.(1) The Commissioner, may, either before or of offiences. f · · · f · I <l" d h · a ter rnstitut10n o cr111i.na procee rngs un er t J., Act, accept from the person charged with an ofiencc under this Act or the rules made thereunder, by way of composa ion of tile offence, a sum no t ex' eeding one tho usand rupees.
(2) On paymen t of such sum as may be determin ed by the Commissioner under &ub-sc.:tio_n (l ), no fur ther criminal proceedings .>hall be taken agaiust tbe person concerned in 1espcct of the same olh:Hct!.
Mailltenanco 27. (l) Every producer or dealer on whom a notice i.i.u prescr- has been served to furnish return under sub-section (2) ;::.~~~ts~f of Section 7, shall maintain such documents and keep a true account of taxable tea or jute, as the case may be, ca rried in such form and in such details as may be prescribed.
(2) Accounts referred to in sub--section (I) toge ther with all vouchers relating to stocks, deliveries and quantity of taxable tea and jute carried shall be pre served for at least three years. , Power to Or• 28. (l) Subject to such conditions and restrictions ~er pr~duc- as may be prescribed, any officer, appointed under !~~ts. Sec tion 6 may, for the purpose of this Act, rcouire any producer or dealer or baler lo prod uce before / Bar to Eu;ts in civil courts and indemnity.
Power to take evi d~nce.
79 him any accounts or documents. and to fur11ish any information, relating to stocks, deliveries and quantity cf taxa ble tea and jute carried.
(2) If any officer appointed under Section 6 has reason to suspect that any producer or dealer, is at tempting to evade assess ment of any tax under this Act, he may, for reasons to be recorded in writing seize in the m:mner prescribed such a..:counts, regis ters or doc uments of the producer · or dealer as may be neccs~;2 ry and shall grant a receipt for the same, and sha ll reta in tbe same only for so long as may be necessary for the pmpose ot th is /\ct.
29. No suit shall be brought in any civil cuurt to set aside or modify any assessment made or orders passed un der the provisions of this Act, and no prosc-
1..ution, suit or other rroc<'eding .shall lie against any 0ltic::r for a nything in good fai th done or intended to be done under this A<:t or the rules made there under.
30. Any oflJccr appo inted under Sec: ion 6 shall have, for the purpose of this Act, the same powers as are vested in :i court under the Code of Civil Procedure, 1908 when trying a suit, in respect of the following matters: -
(1) enforcing the attendance of an y person and examining him on oa th or affi rmation ;
(2) compelling the production of documents ;
(3) issuing commissions fo r the examination of witnesses ; and any such proceeding before the officer shal l be deemed to be a "judi cial proceeding" wit hin the meaning of Sec tions 1 ~ and 228 and for the purposes of Section 196 of the Ind ian Penal Code, 1860.
I Act V
1908.
Act )';lV of IE60.
tHr-fation 31. T he Commissioner may delegate. by notification, " powers. any of bis powers. except powers under Section 26, tc' ~ny person appointed under Section 6 to assist ~in1 A rower tn °'j 32. (I) The Government may, subjeq to the con~ make rules . dition of previous publication, make rules for carrying out the provisions of this Ac~.
(2) Without prejudice to the generality of the fore going power, such rules may, in particular prescribe- , (a) all matters expressly required or allowed by this Act to be prescrib~d ;
' ,..
80 '(b) the classes duties and jurisdictions of the officers appointed for purposes of this Act ;
(c) the procedure to be followed and the for~ · to be adopted in proceedings under this Act;
(d) the fees, if any, for petitions, certificates and other matters ;
(e) the nature of accounts to be maintained by a producer or dealer and the documents, if any, to acco.mpany the goods carried ;
(f) in making any rule the Government may - direct that a breach thereof shall be punish able with fine not exceeding five hundred rupees, and when the offence is a continu ing one. with a daily fine not ex~eeding twenty-five rupees during the contmuance of the offence; and
(g) for any other matter necessary for giving effect to the purposes of this Act.
· (3) All rules under this Section shall be laid for not less than fourteen days before the Legislative Assembly as soon as possible af ter they are made. and 1>hall be s ubject to such mooifications as th-e Assembly may make during the session in which they are so laid or the session immediately following . .
Rcµeal. 33. The Assam Taxation (on goods carried by rci::ids .~ or inland water-ways) Act. 1954, is hereby repealed.
. . . . Assam Validation 34. (_I) Any ru~es made, any hab1ht~ mcurred. any xr_n of acts done. tax levied or reali sed, any returns furmshed. any pro- 19.J4.
ceedings commenced, any notification published. any action taken or anything whatsoever done under the provisions of the Act repealed, shall be deemed to have been made, incurred, levied realised. furnished.
commenced, published, taken or done under the cor responding provisions of this Act.
(2) Notwithstanding anything contained in any judgement. decree or order of any court. a]] taxes im posed or realised or purporting to have been imposed or realised under the Act repealed shall for all purposes be dee1!1ed to be, and to have been, validly imposed or realised and accordingly-
(a) no suit or other proceeding shall be main· tained or continued in any court against the Government or any person or authority whatsoever for the refund of any taxes so paid; and (b; n~ col!rt shall enforce any decree or order drrectmg the refund! of any taxes so paid.
Ac t of 81 THE.SCHEDuLE - 1"""!
I - (Se~_1SPctin4~) Manner of carriage Period Rate Manufactured tea in chests From 1st June 1954 to 30th June 1955.
One pice per pound.
Do Do From 1st July 1955 to 30th St>ptember 1957, ••• From I st October 1957 t o 31st March 1953.
One anna per pound , 7 Na ye paise per pound.
Manufactured tea in con• From Ist April 1958 to 31st tainers. March 1960.
7 Naye paise Do ... From 1st April 1960 and onwards.
per po und.
15 Naye paise ..;
pa Kilogram.
Jute in Bales From ]st June , 951to3Jt h September 1957.
Eight a nnas per J maund.
Do From ,1st O ctober 1957 to 50 Naye paise 31st March 1960. per maund.
Do , ••• From 1st April 1960 and l ·4 Naya paise onwards. per Kilogram, ASSAM ACT No.XI OF 1961 THE ASSAM OPIUM P_ROHIBITION (AMENDMENT) ACT, J 961 Received the .assent of the Governor on the 29th April 1961 [Published in the Assam Gazette, Extraordinary, dated the 3rd May 1961} An Act further to amend the Assam Opium Prohivition Act, 1947 .
Preamble.
Short title , extent and commence• ment, .
WHEREAS it is expedient to amend further Assam Act the Assam Opium Prohibition Act, 1947, herein- ~~4IiI of after called the Principal Act, in the manner ' hereinafter appearing ;
It is hereby enacted in the Twelfth Year of the Republic of InC'.ia as follows :-
1. (1) This Act may be called the Assam Opium Prohibition (Amendment) Act, 1961.