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Assam Entry Tax Act, 2008
Assam Entry Tax Act, 2008
Sections
1. Short title, extent and commencement.
Section 12. Definitions.
Section 23. Levy of tax.
Section 34. Levy of tax on motor vehicle.
Section 45. Composition of tax liability.
Section 56. Exemption from tax.
Section 67. Principles governing entry tax.
Section 78. Registration, return, assessment, collection etc. of entry tax.
Section 89. Applicability of the provisions of the Assam Value Added Tax Act, 2003.
Section 910. Utilization of the proceeds of the levy under the Act.
Section 1011. Power of Government to make rules.
Section 1112. Validation.
Section 1213. Repeal and Saving.
Section 13
assam-entry-tax-act-2008-2008.json
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13 Sections
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Assam
{
"id": 13579,
"slug": "assam-entry-tax-act-2008-2008",
"title": "Assam Entry Tax Act, 2008",
"short_title": "Assam Entry Tax Act, 2008",
"act_number": "(Assam Act No. 12 of 2008)",
"act_year": 2008,
"act_type": "STATE",
"location": "Assam",
"law_status": "unknown",
"enactment_date": null,
"description": "Assam Entry Tax Act, 2008",
"preamble": "",
"section_label": "Section",
"sections": [
{
"number": "1",
"title": "1. Short title, extent and commencement.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 0
},
{
"number": "2",
"title": "2. Definitions.",
"chapter": null,
"content": "(a) \"Assessing Authority\" in relation to any importer means the authority competent to assess such importer;\n(b) \"Entry of goods into a local area\" with all its grammatical variations and cognate expressions, means, entry of goods as specified in the Schedule into a local area from any place outside that local area including a place outside the State for consumption, use or sale therein;\n(c) \"Entry Tax\" means a tax on the entry of goods into a local area for consumption, use or sale therein, levied and payable in accordance with the provisions of this Act;\n(d) \"Fund\" means the Assam Trade Development Fund;\n(e) \"Importer\" means a dealer or any other person, who in any capacity, whether on his own account or on account of a principal or any other person, effects or causes to be effected the entry of goods as specified in the Schedule into a local area or takes delivery or is entitled to take delivery of goods on its entry into a local area for consumption, use or sale therein and includes, -\n(i) every person who carries on the business of transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract,\n(ii) every person who carries on business of transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.\n[(f) \"Import value\" means the value of goods specified in the Schedule as ascertained from the original invoice and includes the charges paid or payable for insurance, excise duty, freight charges and all other charges incidentally levied on the purchase of such goods:]\n(g) Local area\" means any area of the State within the limits of any local authority including any area under-\n(i) Municipal Corporation of Guwahati, constituted under the Guwahati Municipal Corporation Act, 1969, (Assam Act I of 1973.)\n(ii) Municipality or Town Committee constituted under the Assam Municipal Act, 1956, (Assam Act XV of 1957.)\n(iii) Gaon Panchayat or an Anchalik Panchayat or a Zilla Parishad constituted under the Assam Panchayat Act, 1994, (Assam Act XVIII of 1994.)\n(iv) North Cachar Hills Autonomous Council or Karbi Anglong Autonomous Council and Bodoland Territorial Council,\n(v) any other local authority, by whatever name called, constituted or continued under an Act of the Parliament or the State Legislature;\n(h) \"Motor Vehicle\" means a motor vehicle as defined in clause (28) of section 2 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988.) including motor cars, motor taxi cabs, motor cycles, motor cycle combinations, motor scooters, motorette, motor omnibuses, motor vans, motor lorries and chassis of motor vehicles and bodies or tankers built or meant for mounting on chassis of motor vehicles, tractors, bulldozers, excavators, cranes, dumpers, three wheelers, road rollers and earthmovers;\n(i) \"prescribed\" means prescribed by rules made under this Act;\n(j) \"Schedule\" means Schedule appended to this Act;\n(k) \"section\" means a section of this Act;\n(l) \"Specified Goods\" means goods specified in the Schedule;\n(m) \"State Government\" means the Government of Assam.",
"footnote": "",
"is_definition": true,
"sort_order": 1
},
{
"number": "3",
"title": "3. Levy of tax.",
"chapter": null,
"content": "(i) if such specified goods are brought into any local area by a dealer registered under the Assam Value Added Tax Act, 2003 for the purpose of resale and such goods are sold inside the State and the dealer is liable to pay tax on the sales of such goods under the Assam Value Added Tax Act, 2003 (Assam Act VIII of 2003.)\n(ii) if such specified goods are sold in the course of inter state trade or commerce or in the course of export out of the territory of India or such goods are otherwise dispatched outside the State by way of stock transfer by a dealer registered dealer under the Central Sales Tax Act, 1956 (Central Act 74 of 1956.)\n(iii) if such specified goods are imported into a local area in the course of import from outside the territory of India:",
"footnote": "",
"is_definition": false,
"sort_order": 2
},
{
"number": "4",
"title": "4. Levy of tax on motor vehicle.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 3
},
{
"number": "5",
"title": "5. Composition of tax liability.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 4
},
{
"number": "6",
"title": "6. Exemption from tax.",
"chapter": null,
"content": "(a) meant for the exclusive use or consumption of the Defence Department of the Government of India, or\n(b) the exclusive property of the Union Government, or\n(c) brought for the purpose of sale or use under the Assam Public Distribution of Articles Order, 1982.",
"footnote": "",
"is_definition": false,
"sort_order": 5
},
{
"number": "7",
"title": "7. Principles governing entry tax.",
"chapter": null,
"content": "(a) entry tax shall not be payable unless the importer effects entry of the specified goods into a local area;\n(b) where any such goods are consumed, used or sold in a local area by the importer, it shall be presumed, until the contrary is proved by him, that such goods had entered into that local area for consumption, use or sale therein.",
"footnote": "",
"is_definition": false,
"sort_order": 6
},
{
"number": "8",
"title": "8. Registration, return, assessment, collection etc. of entry tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 7
},
{
"number": "9",
"title": "9. Applicability of the provisions of the Assam Value Added Tax Act, 2003.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 8
},
{
"number": "10",
"title": "10. Utilization of the proceeds of the levy under the Act.",
"chapter": null,
"content": "(a) construction, development and maintenance of roads and bridges for linking the market and commercial areas to their hinterlands,\n(b) creation, development and maintenance of infrastructure for supply of electrical energy, water supply and sanitation and other infrastructure for furtherance of trade, commerce and intercourse,\n(c) any other purpose connected with the development of trade and commerce or for facilities relating thereto which the State Government may specify by notification,\n(d) providing finance, aids, grants and subsidies to local bodies and government agencies for the purposes specified in clauses (a), (b) and (c).",
"footnote": "",
"is_definition": false,
"sort_order": 9
},
{
"number": "11",
"title": "11. Power of Government to make rules.",
"chapter": null,
"content": "(a) the manner and procedure of deposit of tax under appropriate Head of Accounts and the manner in which the proceeds of the tax shall be utilized;\n(b) all matters expressly required or allowed by this Act to be prescribed;\n(c) the fees to be paid in connection with the registration, memorandum of appeals, petition for revisions, certified copies of orders, petitions, other matters and any other matter ancillary or incidental thereto; and\n(d) any other matter for which there is no provision or no sufficient provision in this Act and for which provision is, in the opinion of the State Government, necessary for giving effect to the purposes of this Act.",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "12",
"title": "12. Validation.",
"chapter": null,
"content": "(a) no suit or other proceeding shall be maintained or continued in, or before any court, tribunal or other authority for the refund of any amount received or realized by way of such tax;\n(b) no court, tribunal or other authority shall enforce any decree or order directing the refund of any amount received or realized by way of such tax;\n(c) any proceeding, act or thing which could have been validly taken, continued or done for the levy or collection of such tax at any time under the provisions of the said Act but which had not been taken, continued or done, may be taken, continued or done.",
"footnote": "",
"is_definition": false,
"sort_order": 11
},
{
"number": "13",
"title": "13. Repeal and Saving.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 12
}
],
"metadata": {
"Act ID": "Last Updated 13th February, 2020 [ass345]",
"Act Number": "(Assam Act No. 12 of 2008)",
"Enactment Date": "",
"Act Year": "2008",
"Short Title": "Assam Entry Tax Act, 2008",
"Type": "STATE",
"Location": "Assam"
},
"updated_at": "2026-09-29 21:55:18"
}