THE ASSAM SALES TAX (AMENDMENT) ACT, 1952

Q: What does Section 1 of THE ASSAM SALES TAX (AMENDMENT) ACT, 1952 say?

further to amend the Assam Sales Tax Act, 1947 WHEREAS it is expedient further to amend the Assam Sales Tax Act, 1947, hereinafter called the principal Act, in the manner hereinafter appearing; It is hereby enacted as follows:-

Q: What does Section 1 of THE ASSAM SALES TAX (AMENDMENT) ACT, 1952 say?

This Act may be called the Assam Sales Tax (Amendment) Act, 1952.

Q: What does Section 1 of THE ASSAM SALES TAX (AMENDMENT) ACT, 1952 say?

It shall have the like extent as the principal Act.

Q: What does Section 1 of THE ASSAM SALES TAX (AMENDMENT) ACT, 1952 say?

It shall come into force at once.

Q: What does Section 2 of THE ASSAM SALES TAX (AMENDMENT) ACT, 1952 say?

For sub-section (16) of section 2 of the principal Act the following shak be substituted namely:- "(16) 'year' means the financial vear".

The Assam Sales Tax (Amendment) Act, 1952

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Sections

Section 2

Section 3

Section 4

Section 5

Section 6

Section 7 Section 44A(1)

Section 44A

Section 44A(2)

Section 44A

Section 44A(3)

Section 44A

Section 44A(4)

Section 44A

Section 8

assam-sales-tax-amendment-act-1952.json • 15 Sections • Assam

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    "id": 239,
    "slug": "assam-sales-tax-amendment-act-1952",
    "title": "THE ASSAM SALES TAX (AMENDMENT) ACT, 1952",
    "short_title": "The Assam Sales Tax (Amendment) Act, 1952",
    "act_number": "XII",
    "act_year": 1952,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "repealed",
    "enactment_date": "1952-10-08",
    "description": "The Assam Sales Tax (Amendment) Act, 1952",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "An ACT",
            "chapter": null,
            "content": "further to amend the Assam Sales Tax Act, 1947\nWHEREAS it is expedient further to amend the Assam Sales Tax Act, 1947, hereinafter called the principal Act, in the manner hereinafter appearing;\nIt is hereby enacted as follows:-",
            "footnote": "Assam Act XVII of 1947",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "1",
            "title": "Section 1(1)",
            "chapter": null,
            "content": "This Act may be called the Assam Sales Tax (Amendment) Act, 1952.",
            "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",
            "chapter": null,
            "content": "For sub-section (16) of section 2 of the principal Act the following shak be substituted namely:-\n\"(16) 'year' means the financial vear\".",
            "footnote": "Assam Act XVII of 1947",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "3",
            "title": "Section 3",
            "chapter": null,
            "content": "For clause (i) (b) of sub-section (1) of section 15 of the principal Act, the following shall be substituted, namely:-\n\"(b) use in manufacture or production of any goods, the sale of which is taxable under this Act.\"",
            "footnote": "Assam Act XVII of 1947",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "4",
            "title": "Section 4",
            "chapter": null,
            "content": "For section 24 of the principal Act, the following shall be substituted, namely:-\n\"24. When the business or stock of a registered dealer passes on to any person or persons, whether by sale, inheritance, gift, possession or otherwise, the liability to pay any tax payable in respect of such business and remaining unpaid at the time of such passing on shall be jointly and severally on the dealer or such person or persons and such person or persons shall, within 30 days of such passing on, apply for registration under section 9\".",
            "footnote": "Assam Act XVII of 1947",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "5",
            "title": "Section 5",
            "chapter": null,
            "content": "In sub-section (1) of section 31 of the principal Act, after the word \"the\" appearing for the second time in the second line the words \"service of the\" shall be inserted.",
            "footnote": "Assam Act XVII of 1947",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "6",
            "title": "Section 6",
            "chapter": null,
            "content": "In sub-section (2) of section 32 of the the principal Act, for the word \"passing\" the words \"date of service\" shall be substituted.",
            "footnote": "Assam Act XVII of 1947",
            "is_definition": false,
            "sort_order": 80
        },
        {
            "number": "7",
            "title": "Section 7",
            "chapter": null,
            "content": "After section 44 of the principal Act, the following new section shall be inserted, namely:-\n\"Power ?? call for information. 44A. The Commissioner may, for the purposes of this Act:-\"",
            "footnote": "Assam Act XVII of 1947",
            "is_definition": false,
            "sort_order": 90
        },
        {
            "number": "44A",
            "title": "Section 44A(1)",
            "chapter": null,
            "content": "require any firm or association or Hindu undivided or joint family to furnish him with a statement of the names and addresses of the members of the firm or association or of the names and addresses of the manager and members of the family, as the case may be;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 100
        },
        {
            "number": "44A",
            "title": "Section 44A(2)",
            "chapter": null,
            "content": "require any person whom he has reason to believe to be a trustee, guardian, manager or agent to furnish him with a statement of the names of the persons with their addresses for or of whom he is a trustee, guardian, manager or agent;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 110
        },
        {
            "number": "44A",
            "title": "Section 44A(3)",
            "chapter": null,
            "content": "require any person whom he has reason to believe to have obtained goods from outside the State to furnish him with a statement of the names of persons with their addresses from whom he has obtained the goods and of the names and prices of goods obtained;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 120
        },
        {
            "number": "44A",
            "title": "Section 44A(4)",
            "chapter": null,
            "content": "require any person whom he has reason to believe to have despatched goods to any place outside the State to furnish him with a statement of the names of persons with their addresses to whom he has despatched the goods and of the names and prices of goods despatched.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 130
        },
        {
            "number": "8",
            "title": "Section 8",
            "chapter": null,
            "content": "Section 51 of the principal Act shall be deleted.",
            "footnote": "Assam Act XVII of 1947",
            "is_definition": false,
            "sort_order": 140
        }
    ],
    "metadata": {
        "Act ID": "195212",
        "Act Number": "XII",
        "Enactment Date": "1952-10-08",
        "Act Year": "1952",
        "Short Title": "The Assam Sales Tax (Amendment) Act, 1952",
        "Department": "Assam Legislative Assembly",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:52:04"
}