THE ASSAM (SALES OF PETROLEUM AND PETROLEUM PRODUCTS, INCLUDING MOTOR SPIRIT AND LUBRICANTS) TAXATION (AMENDMENT) ACT, 1977

{
    "id": 2892,
    "slug": "assam-sales-of-petroleum-and-petroleum-products-including-motor-spirit-and-lubricants-taxation-amendment-act-1977",
    "title": "THE ASSAM (SALES OF PETROLEUM AND PETROLEUM PRODUCTS, INCLUDING MOTOR SPIRIT AND LUBRICANTS) TAXATION (AMENDMENT) ACT, 1977",
    "short_title": "The Assam (Sales of Petroleum and Petroleum Products, including Motor Spirit and Lubricants) Taxation (Amendment) Act, 1977",
    "act_number": "X",
    "act_year": 1977,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "valid",
    "enactment_date": "1977-05-18",
    "description": "The Assam (Sales of Petroleum and Petroleum Products, including Motor Spirit and Lubricants) Taxation (Amendment) Act, 1977",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "An ACT",
            "chapter": null,
            "content": "ASSAM ACT X OF 1977\n(Received the assent of the Governor on 18th May 1977)\nTHE ASSAM (SALES OF PETROLEUM AND PETROLEUM PRODUCTS, INCLUDING MOTOR SPIRIT AND LUBRICANTS) TAXATION (AMENDMENT) ACT, 1977\nAn Act further to amend the Assam (Sales of Petroleum and Petroleum Products, including Motor Spirit and Lubricants) Taxation Act, 1955.\nPreamble. Whereas it is expedient to further amend the Assam (Sales of Petroleum and Petroleum Products, including Motor Spirit and Lubricants) Taxation Act, 1955 (Assam Act IX of 1956) hereinafter called the principal Act in the manner hereinafter appearing;\nIt is hereby enacted in the Twenty-eighth 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. Short title, extent and commencement.",
            "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, 1977.\n(2) It shall have like extent as the principal Act.\n(3) Section 2 of the Act shall be deemed to have come into force with effect from 1st April, 1969 and Section 3 of the Act shall be deemed to have come into force with effect from 1st July, 1975.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "1",
            "title": "Section 1(1)",
            "chapter": null,
            "content": "(1) This Act may be called the Assam (Sales of Petroleum and Petroleum Products, including Motor Spirit and Lubricants) Taxation (Amendment) Act, 1977.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "1",
            "title": "Section 1(2)",
            "chapter": null,
            "content": "(2) It shall have like extent as the principal Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "1",
            "title": "Section 1(3)",
            "chapter": null,
            "content": "(3) Section 2 of the Act shall be deemed to have come into force with effect from 1st April, 1969 and Section 3 of the Act shall be deemed to have come into force with effect from 1st July, 1975.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "2",
            "title": "Section 2. Amendment of Section 3 of Assam Act, IX of 1956.",
            "chapter": null,
            "content": "2. In the principal Act,\nin Section 3, in sub-section (1), clause (vi) shall be substituted by the following clauses namely:-\n\"(vi) Petroleum coke...........three paise in the rupee.\n(viA) Petroleum gas and Natural gas.......Seven paise in the rupee\".",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "2",
            "title": "Section 2(vi)",
            "chapter": null,
            "content": "\"(vi) Petroleum coke...........three paise in the rupee.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "2",
            "title": "Section 2(viA)",
            "chapter": null,
            "content": "(viA) Petroleum gas and Natural gas.......Seven paise in the rupee\".",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "3",
            "title": "Section 3. Amendment of Section 3 of Assam Act IX of 1956.",
            "chapter": null,
            "content": "3. In the principal Act, in Section 3, in sub-section (1), against clause (vi) for the word \"Three\" the word \"Four\" shall be substituted.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        }
    ],
    "metadata": {
        "Act ID": "197710",
        "Act Number": "X",
        "Enactment Date": "1977-05-18",
        "Act Year": "1977",
        "Short Title": "The Assam (Sales of Petroleum and Petroleum Products, including Motor Spirit and Lubricants) Taxation (Amendment) Act, 1977",
        "Department": "Legislative Department, Government of Assam",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:52:12"
}