THE ASSAM (SALES OF PETROLEUM AND PETROLEUM PRODUCTS, INCLUDING MOTOR SPIRIT AND LUBRICANTS) TAXATION (AMENDMENT) ACT, 1974

{
    "id": 2890,
    "slug": "assam-sales-of-petroleum-and-petroleum-products-including-motor-spirit-and-lubricants-taxation-amendment-act-1974",
    "title": "THE ASSAM (SALES OF PETROLEUM AND PETROLEUM PRODUCTS, INCLUDING MOTOR SPIRIT AND LUBRICANTS) TAXATION (AMENDMENT) ACT, 1974",
    "short_title": "The Assam (Sales of Petroleum and Petroleum Products, including Motor Spirit and Lubricants) Taxation (Amendment) Act, 1974",
    "act_number": "XV",
    "act_year": 1974,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "valid",
    "enactment_date": "1974-04-03",
    "description": "The Assam (Sales of Petroleum and Petroleum Products, including Motor Spirit and Lubricants) Taxation (Amendment) Act, 1974",
    "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.\n\nPreamble.—Whereas 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 ;\n\nIt is hereby enacted in the Twenty-fifth 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": "This Act may be called the Assam (Sales of Petroleum and Petroleum Products, including Motor Spirit and Lubricants) Taxation (Amendment) Act, 1974.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "1",
            "title": "Section 1(2)",
            "chapter": null,
            "content": "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": "It shall come into force at once.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "2",
            "title": "Section 2. Amendment of section 3 of Assam Act IX of 1956",
            "chapter": null,
            "content": "In section 3 of the principal Act, in sub-section (1) against item (i) for the word \"Fifteen\", the word \"Thirty\" shall be substituted.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        }
    ],
    "metadata": {
        "Act ID": "197415",
        "Act Number": "XV",
        "Enactment Date": "1974-04-03",
        "Act Year": "1974",
        "Short Title": "The Assam (Sales of Petroleum and Petroleum Products, including Motor Spirit and Lubricants) Taxation (Amendment) Act, 1974",
        "Department": "Law Department",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:52:12"
}