The Assam General Sales Tax (2nd Amendment) Act, 2003

{
    "id": 177,
    "slug": "assam-general-sales-tax-2nd-amendment-act-2003",
    "title": "The Assam General Sales Tax (2nd Amendment) Act, 2003",
    "short_title": "The Assam General Sales Tax (2nd Amendment) Act, 2003",
    "act_number": "3",
    "act_year": 2004,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "amended",
    "enactment_date": "2004-03-05",
    "description": "The Assam General Sales Tax (2nd Amendment) Act, 2003",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "Section 1. Short title, extent and commencement",
            "chapter": null,
            "content": "(1) This Act may be called the Assam General Sales· Tax\r\n(Second Amendment) Act, 2003.\r\n(2) {t shall have the like extent as the principal Act.\r\n(3) It shall come into force at once",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "2",
            "title": "Section 2:Amendment of Section 33",
            "chapter": null,
            "content": "2)In the principal Act, in Section 33, in sub-section (6), in the\r\nfirst paragraph, for the words \"twenty percent\", the word\r\n\"fifty percent\" shall be substituted.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "3",
            "title": "Section 3:Amendment of Section 36",
            "chapter": null,
            "content": "In the principal Act, in Section 36, in sub-section· (2), in the\r\nsecond proviso, for full stop \". \", appearing at \"the end,\r\ncolon \":\" shall be substituted and thereafter the following\r\nnew proviso shall be inserted, namely:-\r\n\"Provided also that no revision filed under sub-section (2)\r\nshall lie unless such revision is accompanied by satisfactory\r\nproof of payment of tax, including penalty, if any, which is\r\nadmitted to be due or fifty percent of the amount of tax\r\nincluding penalty, if any, which has been assessed or\r\nlevied, whichever is higher.\" ",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        }
    ],
    "metadata": {
        "Act ID": "20043",
        "Act Number": "3",
        "Enactment Date": "2004-03-05",
        "Act Year": "2004",
        "Short Title": "The Assam General Sales Tax (2nd Amendment) Act, 2003",
        "Department": "Finance (Taxation) Department",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:52:15"
}