THE ASSAM ENTRY TAX (AMENDMENT) ACT, 2005

{
    "id": 3068,
    "slug": "assam-entry-tax-amendment-act-2005",
    "title": "THE ASSAM ENTRY TAX (AMENDMENT) ACT, 2005",
    "short_title": "The Assam Entry Tax (Amendment) Act, 2005",
    "act_number": "XV",
    "act_year": 2005,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "repealed",
    "enactment_date": "2005-04-28",
    "description": "The Assam Entry Tax (Amendment) Act, 2005",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "An ACT",
            "chapter": null,
            "content": "AN\nACT\nfurther to amend the Assam Entry Tax Act, 2001.\nWhereas it is expedient further to amend the Assam Entry Tax Act, 2001, hereinafter referred to as the principal Act, in the manner hereinafter appearing;\nIt is hereby enacted in the Fifty-sixth Year of the Republic of India as follows: -",
            "footnote": "Assam Act IV of 2001",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "1",
            "title": "Section 1(1)",
            "chapter": null,
            "content": "1. (1) This Act may be called the Assam Entry Tax (Amendment) Act, 2005.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "1",
            "title": "Section 1(2)",
            "chapter": null,
            "content": "(2) It shall have the like extent as the principal Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "1",
            "title": "Section 1(3)",
            "chapter": null,
            "content": "(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "2",
            "title": "Section 2. Amendment of section 2.",
            "chapter": null,
            "content": "2. In the principal Act, in section 2, in sub-section (2), for the words, punctuation mark and figures \"the Assam General Sales Tax Act, 1993\", the words, punctuation mark and figures \"the Assam Value Added Tax Act, 2003\" shall be substituted.",
            "footnote": "Assam Act XII of 1993; Assam Act VIII of 2005",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "3",
            "title": "Section 3(i)",
            "chapter": null,
            "content": "3. In the principal Act, in section 5, —\n(i) in first paragraph, for the words and figures \"the Assam General Sales Tax Act, 1993\", occurring after the words \"under the provisions of\" the words, punctuation mark and figures \"the Assam Value Added Tax Act, 2003\" shall be substituted;",
            "footnote": "Assam Act XII of 1993; Assam Act VIII of 2005",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "3",
            "title": "Section 3(ii)",
            "chapter": null,
            "content": "(ii) in clause (j), for the words, figures and bracket \"clause (33) of section 2\", the words, figures and bracket \"clause (43) of section 2\" shall be substituted and for the words, punctuation mark and figures \"the Assam General Sales Tax Act, 1993\", the words, punctuation mark and figures \"the Assam Value Added Tax Act, 2003\" shall be substituted.",
            "footnote": "Assam Act XII of 1993; Assam Act VIII of 2005",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "4",
            "title": "Section 4. Amendment of section 5A.",
            "chapter": null,
            "content": "4. In the principal Act, in section 5A, for the words, punctuation mark and figures \"the Assam General Sales Tax Act, 1993\", the words, punctuation mark and figures \"the Assam Value Added Tax Act, 2003\" shall be substituted.",
            "footnote": "Assam Act XII of 1993; Assam Act VIII of 2005",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "5",
            "title": "Section 5. Amendment of section 7.",
            "chapter": null,
            "content": "5. In the principal Act, in section 7, for the words, punctuation mark and figures \"the Assam General Sales Tax Act, 1993\", the words, punctuation mark and figures \"the Assam Value Added Tax Act, 2003\" shall be substituted.",
            "footnote": "Assam Act XII of 1993; Assam Act VIII of 2005",
            "is_definition": false,
            "sort_order": 80
        },
        {
            "number": "6",
            "title": "Section 6. Substitution of section 8.",
            "chapter": null,
            "content": "6. In the principal Act, for section 8, the following shall be substituted, namely:-\r\n\"8. Provisions of the Assam Value Added Tax Act, 2003 to apply.-- Subject to the provisions of this Act and rules made thereunder, sections 19, 21, 22, 23, 25, 27, 28, 29, 31, 32, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45, 46, 47, 48, 49, 50, 52, 53, 55, 59, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 87, 88, 89, 90, 91, 94, 95, 96, 97, 98, 99, 100, 102, 106, 109 and 110 of the Assam Value Added Tax Act, 2003 and the rules made thereunder, orders, notifications issued thereunder shall mutatis mutandis apply to an importer in respect of entry tax levied and payable under this Act, as if those sections were mutatis mutandis incorporated in this Act and the rules framed and orders and notifications issued under those sections were mutatis mutandis issued under the relevant sections so incorporated under this Act.\"",
            "footnote": "Assam Act VIII of 2005",
            "is_definition": false,
            "sort_order": 90
        }
    ],
    "metadata": {
        "Act ID": "200515",
        "Act Number": "XV",
        "Enactment Date": "2005-04-28",
        "Act Year": "2005",
        "Short Title": "The Assam Entry Tax (Amendment) Act, 2005",
        "Department": "Legislative Department",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:52:14"
}