THE ASSAM ENTRY TAX (AMENDMENT) ACT, 2011

{
    "id": 159,
    "slug": "assam-entry-tax-amendment-act-2011",
    "title": "THE ASSAM ENTRY TAX (AMENDMENT) ACT, 2011",
    "short_title": "The Assam Entry Tax (Amendment) Act, 2011",
    "act_number": "V",
    "act_year": 2011,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "valid",
    "enactment_date": "2011-02-24",
    "description": "The Assam Entry Tax (Amendment) Act, 2011",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "An ACT",
            "chapter": null,
            "content": "AN\nACT\nfurther to amend the Assam Entry Tax Act, 2008.\n\nPreamble. Whereas it is expedient further to amend the Assam Entry Tax Act, 2008, hereinafter referred to as the principal Act, in the manner hereinafter appearing;\n\nIt is hereby enacted in the Sixty-second Year of the Republic of India as follows:-",
            "footnote": "Assam Act XII of 2008.",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "1",
            "title": "Section 1. Short title, extent and commencement.",
            "chapter": null,
            "content": "(1) This Act may be called the Assam Entry Tax (Amendment) Act, 2011.\n(2) It shall have the like extent as the principal Act.\n(3) It shall come into force at once.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "2",
            "title": "Section 2. Amendment of section 3.",
            "chapter": null,
            "content": "In the principal Act, in section 3, the existing provisions shall be amended as may be prescribed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "3",
            "title": "Section 3. Amendment of section 4.",
            "chapter": null,
            "content": "In the principal Act, in section 4, the existing provisions shall be amended as may be prescribed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "4",
            "title": "Section 4. Substitution of section 9.",
            "chapter": null,
            "content": "In the principal Act, for the existing section 9, the following shall be substituted, namely:-\n\n\"Applicability of the provisions of the Assam Value Added Tax Act, 2003.\n\n9. Subject to the provisions of this Act and the rules made thereunder, the provisions of sections 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 87, 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 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 notification 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": 40
        },
        {
            "number": "5",
            "title": "Section 5. Amendment of Schedule.",
            "chapter": null,
            "content": "In the principal Act, in the Schedule,-\r\n(i) the existing serial number 9 with entries thereto shall be modified as follows:\r\n\"9. All types of plans and machineries including parts and accessories there of except agricultural machinery,\r\n(ii) after exisitng serial no 65 the following new serial number 66 and 67 with entries thereto shall be inserted, namely- \r\n\"66 Automated Teller Machine\r\n67 Diesel \"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        }
    ],
    "metadata": {
        "Act ID": "20115",
        "Act Number": "V",
        "Enactment Date": "2011-02-24",
        "Act Year": "2011",
        "Short Title": "The Assam Entry Tax (Amendment) Act, 2011",
        "Department": "LEGISLATIVE DEPARTMENT:: LEGISLATIVE BRANCH",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:52:14"
}