THE ASSAM EXCISE (AMENDMENT) ACT, 1978

{
    "id": 3078,
    "slug": "assam-excise-amendment-act-1978",
    "title": "THE ASSAM EXCISE (AMENDMENT) ACT, 1978",
    "short_title": "The Assam Excise (Amendment) Act, 1978",
    "act_number": "VIII",
    "act_year": 1978,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "repealed",
    "enactment_date": "1978-07-01",
    "description": "The Assam Excise (Amendment) Act, 1978",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "An ACT",
            "chapter": null,
            "content": "An\nAct\nfurther to amend the Assam Excise Act, 1910\nPreamble. Whereas it is expedient further to amend the Assam Excise Act, 1910 hereinafter called the principal Act in the manner hereinafter appearing, -\nIt is hereby enacted in the Twenty-ninth year of the Republic of India as follows:-",
            "footnote": "Assam Act I of 1910",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "1",
            "title": "Section 1(1)",
            "chapter": null,
            "content": "1. (1) This act may be called the Assam Excise (Amendment) Act, 1978.",
            "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 at once.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "9",
            "title": "Section 9(1)",
            "chapter": null,
            "content": "2. For section 9 of the principal Act. the following shall be substituted namely:-\n\"9(I) Orders passed by the Excise Commissioner, a District Collector or a Collector other than a District Collector under this Act or under any rule made under this Act shall be appealable to the Assam Board of Revenue constituted under Section 3 of the Assam Board of Revenue Act. 1962 (Assam Act No. XXI of 1962) in the manner prescribed.",
            "footnote": "Assam Act I of 1910",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "9",
            "title": "Section 9(2)",
            "chapter": null,
            "content": "(2) In hearing appeals, the Assam Board of Revenue may call for the proceedings held by any of the Officers mentioned in sub-section (I) and pass such order or orders thereon as it thinks fit.\"",
            "footnote": "Assam Act I of 1910",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "3",
            "title": "Section 3",
            "chapter": null,
            "content": "3. In section 27 of the principal Act, for sub-section (2) the following shall be substituted, namely:-\n\"(2) The decision of the Assam Board of Revenue as to what is a technical defect, irregularity or omission shall be final.\"",
            "footnote": "Assam Act I of 1910",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "4",
            "title": "Section 4(1)",
            "chapter": null,
            "content": "4(I) All appeals filed before the State Government under sub-section (I) of section 9 of the Assam Excise Act, 1910 and pending before it on the day on which this Act comes into force shall be deemed to have been filed before the Assam Board of Revenue and shall be disposed of accordingly",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "4",
            "title": "Section 4(2)",
            "chapter": null,
            "content": "(2) Any decision given, order made, anything done by the State Government in respect of any appeal or proceeding pending before it immediately before this Act comes into force, shall be deemed to have been given, made or done by the Assam Board of Revenue under this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        }
    ],
    "metadata": {
        "Act ID": "197808",
        "Act Number": "VIII",
        "Enactment Date": "1978-07-01",
        "Act Year": "1978",
        "Short Title": "The Assam Excise (Amendment) Act, 1978",
        "Department": "Legislative Department",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:52:14"
}