THE ASSAM (SALES OF PETROLEUM AND PETROLEUM PRODUCTS, INCLUDING MOTOR SPIRIT AND LUBRICANTS) TAXATION (AMENDMENT) ACT, 1960

{
    "id": 2891,
    "slug": "assam-sales-of-petroleum-and-petroleum-products-including-motor-spirit-and-lubricants-taxation-amendment-act-1960",
    "title": "THE ASSAM (SALES OF PETROLEUM AND PETROLEUM PRODUCTS, INCLUDING MOTOR SPIRIT AND LUBRICANTS) TAXATION (AMENDMENT) ACT, 1960",
    "short_title": "The Assam (Sales of Petroleum and Petroleum Products, including Motor Spirit and Lubricants) Taxation (Amendment) Act, 1960",
    "act_number": "X",
    "act_year": 1960,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "valid",
    "enactment_date": "1960-03-31",
    "description": "The Assam (Sales of Petroleum and Petroleum Products, including Motor Spirit and Lubricants) Taxation (Amendment) Act, 1960",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "An ACT",
            "chapter": null,
            "content": "An\nAct\nfurther to amend the Assam (Sales of Petroleum and Petroleum Products, including Motor Spirit and Lubricants) Taxation Act, 1955.\nPreamble.\nWhereas it is expedient further to amend the Assam (Sales of Petroleum and Petroleum Products, including Motor Spirit and Lubricants) Taxation Act, 1955, hereinafter called the Principal Act, in the manner hereinafter appearing ;\nIt is hereby enacted in the Eleventh Year of the Republic of India as follows :—",
            "footnote": "Assam Act IX of 1956.",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "1",
            "title": "Section 1(1)",
            "chapter": null,
            "content": "1. (1) This Act may be called the Assam (Sales of Petroleum and Petroleum Products, including Motor Spirit and Lubricants) Taxation (Amendment) Act, 1960.",
            "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 with effect from 1st April, 1960.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "2",
            "title": "Section 2",
            "chapter": null,
            "content": "2. In the Principal Act except in the title, long title, preamble, short title and Section 45, for the words shown in Column (I) wherever they occur, the words shown against each of them in Column (II) shall be substituted, namely :—",
            "footnote": "Assam Act IX of 1956.",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "2",
            "title": "Section 2(a)",
            "chapter": null,
            "content": "Column (I)\n(a) \"motor spirit or lubricant or both\"\nColumn (II)\n\"motor spirit or lubricant or crude oil\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "2",
            "title": "Section 2(b)",
            "chapter": null,
            "content": "Column (I)\n(b) \"motor spirit or lubricants\"\nColumn (II)\n\"motor spirit or lubricant or crude oil\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "2",
            "title": "Section 2(c)",
            "chapter": null,
            "content": "Column (I)\n(c) \"motor spirit or lubricant\"\nColumn (II)\n\"motor spirit or lubricant or crude oil\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "2",
            "title": "Section 2(d)",
            "chapter": null,
            "content": "Column (I)\n(d) \"motor spirit and lubricants\"\nColumn (II)\n\"motor spirit, lubricant and crude oil\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        },
        {
            "number": "3",
            "title": "Section 3",
            "chapter": null,
            "content": "3. In Section 2 of the Principal Act after clause (1) the following clause shall be inserted, namely:—",
            "footnote": "Assam Act IX of 1956.",
            "is_definition": false,
            "sort_order": 90
        },
        {
            "number": "2",
            "title": "Section 2(1A)",
            "chapter": null,
            "content": "\"(1A) 'Crude oil' means crude petroleum in its natural state ; \"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 100
        },
        {
            "number": "4",
            "title": "Section 4",
            "chapter": null,
            "content": "4. In Section 3 of the Principal Act—",
            "footnote": "Assam Act IX of 1956.",
            "is_definition": false,
            "sort_order": 110
        },
        {
            "number": "4",
            "title": "Section 4(1)",
            "chapter": null,
            "content": "(1) For sub-section (1), the following shall be substituted, namely :—\n\"(1) There shall be levied and collected from every dealer a tax on sales of the following goods at the rates specified below:—",
            "footnote": "",
            "is_definition": false,
            "sort_order": 120
        },
        {
            "number": "3",
            "title": "Section 3(1)(i)",
            "chapter": null,
            "content": "(i) motor spirit (except diesel oil and internal combustion oils other than petrol).\nSeven naye paise per litre,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 130
        },
        {
            "number": "3",
            "title": "Section 3(1)(ii)",
            "chapter": null,
            "content": "(ii) lubricant\nnine naye paise per litre,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 140
        },
        {
            "number": "3",
            "title": "Section 3(1)(iii)",
            "chapter": null,
            "content": "(iii) diesel oil and other internal combustion oils.\nfive naye paise per litre,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 150
        },
        {
            "number": "3",
            "title": "Section 3(1)(iv)",
            "chapter": null,
            "content": "(iv) crude oil\none naye paise per litre",
            "footnote": "",
            "is_definition": false,
            "sort_order": 160
        },
        {
            "number": "3",
            "title": "Proviso to Section 3(1)",
            "chapter": null,
            "content": "Provided that no tax shall be levied on sales of motor spirit, lubricant and crude oil to a registered dealer for the purpose of resale in the State.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 170
        },
        {
            "number": "4",
            "title": "Section 4(2)",
            "chapter": null,
            "content": "(2) For clause (ii) of sub-section (2), the following shall be substituted, namely :—\n\"(ii) in the course of the Import into or export out of the territory of India ; or \"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 180
        },
        {
            "number": "5",
            "title": "Section 5",
            "chapter": null,
            "content": "5. In Section 24 of the Principal Act for the word \"manufactured\" the word \"produced\" shall be substituted.",
            "footnote": "Assam Act IX of 1956.",
            "is_definition": false,
            "sort_order": 190
        },
        {
            "number": "6",
            "title": "Section 6",
            "chapter": null,
            "content": "6. In Section 25 of the Principal Act for the word \"manufacture\" the word \"production\" shall be substituted.",
            "footnote": "Assam Act IX of 1956.",
            "is_definition": false,
            "sort_order": 200
        }
    ],
    "metadata": {
        "Act ID": "196010",
        "Act Number": "X",
        "Enactment Date": "1960-03-31",
        "Act Year": "1960",
        "Short Title": "The Assam (Sales of Petroleum and Petroleum Products, including Motor Spirit and Lubricants) Taxation (Amendment) Act, 1960",
        "Department": "Law Deptt.",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:52:12"
}