Section 5

{
    "act_title": "THE ASSAM SALES TAX (AMENDMENT) ACT, 1977",
    "act_slug": "assam-sales-tax-amendment-act-1977",
    "section_label": "Section",
    "section": {
        "number": "5",
        "title": "Section 5",
        "chapter": null,
        "content": "In Section 34 of the principal Act, after sub-section (4), the following shall be inserted as sub-section (5), namely:-\n\"(5) Notwithstanding anything contained in sub-sections (2) and (3), the State Government may provide by notification that the tax payable under this Act in respect of any sale or class of sales and subject to such conditions as may be specified in the notification need not be paid in the manner provided in sub-sections (2) and (3) by the dealer making the sale but shall be deposited by the person, body or authority to whom the sale has been made in such manner as may be laid down in the Notification.\"",
        "footnote": "Assam Act XVII of 1947",
        "is_definition": false,
        "sort_order": 80
    },
    "prev_section": "4",
    "next_section": "6"
}