THE ASSAM SALES TAX (AMENDMENT) ACT, 1966

{
    "id": 3294,
    "slug": "assam-sales-tax-amendment-act-1966",
    "title": "THE ASSAM SALES TAX (AMENDMENT) ACT, 1966",
    "short_title": "The Assam Sales Tax (Amendment) Act, 1966",
    "act_number": "13",
    "act_year": 1966,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "unknown",
    "enactment_date": "2003-04-26",
    "description": "The Assam Sales Tax (Amendment) Act, 1966",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "An ACT",
            "chapter": null,
            "content": "An Act 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 in the Seventeenth Year of the Republic of India as follows:-",
            "footnote": "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, 1966.",
            "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(1)",
            "chapter": null,
            "content": "In sub-section (2) of Section 10 of the principal Act, for the comma appearing after the word and figure \"Section 9\" a fullstop \".\" shall be substituted and the words \"or dealers covered by Section 29\" followed by the fullstop \".\" shall be deleted.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "3",
            "title": "Section 3",
            "chapter": null,
            "content": "After Section 24 of the principal Act, the following shall be inserted as Section 24A, namely:-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "24A",
            "title": "Section 24A(1)",
            "chapter": null,
            "content": "Notwithstanding anything contained in this Act, if it appears to the Commissioner during any current return period that any dealer is likely, to change, sell, transfer, dispose of or otherwise part with any of his assets with a view to avoiding payment of any liability under the provisions of this Act, the net turnover of such dealer for the period from the expiry of the previous return period to the date when the Commissioner commences proceedings under this Section shall be chargeable to tax in that period.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "24A",
            "title": "Section 24A(2)",
            "chapter": null,
            "content": "For the purpose of making an assessment under sub-section (1), the Commissioner may serve a notice upon such dealer requiring him to furnish with in such period as may be specified in the notice, a return in the manner and form in which a return under Section 16 is furnished.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "4",
            "title": "Section 4",
            "chapter": null,
            "content": "In Section 34A of the principal Act, the bracket and figure \"(1)\" and sub-section (2) shall be deleted.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        },
        {
            "number": "5",
            "title": "Section 5",
            "chapter": null,
            "content": "In Section 38 of the principal Act, after clause (10) the following shall be inserted as clause (10A), namely:-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 90
        },
        {
            "number": "38",
            "title": "Clause 38(10A)",
            "chapter": null,
            "content": "\"(10A) Prevents or obstructs any Officer-in-Charge of a check post or barrier from making any entry or inspection of goods or in intercepting, detaining or searching any vehicle or boat carrying goods; or\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 100
        },
        {
            "number": "6",
            "title": "Section 6",
            "chapter": null,
            "content": "After Section 44A of the principal Act, the following shall be inserted as Section 44B, namely:-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 110
        },
        {
            "number": "44B",
            "title": "Section 44B(1)",
            "chapter": null,
            "content": "The State Government may, by notification, set up and erect, in such manner as may be prescribed, check posts and barriers at any place in the State with a view to prevent the evasion of tax payable under this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 120
        },
        {
            "number": "44B",
            "title": "Section 44B(2)",
            "chapter": null,
            "content": "Every person transporting goods shall, at any check post or barrier, set up and erected in accordance with sub-section (1) and before crossing such check post or barrier, file before the Officer-in-Charge of the check post or barrier, if so directed by him, a correct and complete declaration of the goods in such form and in such manner as may be prescribed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 130
        },
        {
            "number": "44B",
            "title": "Section 44B(3)",
            "chapter": null,
            "content": "The Officer-in-Charge of the check post or barrier may for the purpose of satisfying himslfe that the provisions of sub-section (2) are not being contravened, and subject to such restriction as may be prescribed, intercept, detain and search any vehicle or boat which may be suspected of being used for contravening such provisions.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 140
        },
        {
            "number": "7",
            "title": "Section 7",
            "chapter": null,
            "content": "For the words \"Naya Paisa\" and \"Naye Paise\" wherever they occur in the principal Act, the words \"paisa\" and \"paise\" respectively, shall be substituted.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 150
        },
        {
            "number": "8",
            "title": "Section 8",
            "chapter": null,
            "content": "The provision of sub-section (1) of Section 31 of the principal Act shall be deemed and always to have been deemed to have formed part of the principal Act, as if the principal Act had been enacted as so amended with effect from 24th December, 1947.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 160
        }
    ],
    "metadata": {
        "Act ID": "196613",
        "Act Number": "13",
        "Enactment Date": "1966-04-19",
        "Act Year": "1966",
        "Short Title": "The Assam Sales Tax (Amendment) Act, 1966",
        "Department": "Law Department",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:52:17"
}