THE ASSAM VALUE ADDED TAX (AMENDMENT) ACT, 2008

{
    "id": 3392,
    "slug": "assam-value-added-tax-amendment-act-2008",
    "title": "THE ASSAM VALUE ADDED TAX (AMENDMENT) ACT, 2008",
    "short_title": "The Assam Value Added Tax (Amendment) Act, 2008",
    "act_number": "IX",
    "act_year": 2008,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "amended",
    "enactment_date": "2008-04-05",
    "description": "The Assam Value Added Tax (Amendment) Act, 2008",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "An ACT",
            "chapter": null,
            "content": "further to amend the Assam Value Added Tax Act, 2003.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "Preamble",
            "chapter": null,
            "content": "Whereas it is expedient further to amend the Assam Value Added Tax Act, 2003, hereinafter referred to as the principal Act, in the manner hereinafter appearing;\nIt is hereby enacted in the Fifty-ninth Year of the Republic of India as follows:-",
            "footnote": "Assam Act VIII of 2005",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "1",
            "title": "Section 1(1)",
            "chapter": null,
            "content": "1. (1) This Act may be called the Assam Value Added Tax (Amendment) Act,\n2008.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "1",
            "title": "Section 1(2)",
            "chapter": null,
            "content": "(2) It shall have the like extent as the principal Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "1",
            "title": "Section 1(3)",
            "chapter": null,
            "content": "(3) It shall come into force at once.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "2",
            "title": "Section 2",
            "chapter": null,
            "content": "2. In the principal Act, in section 2, in clause (23),-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "2",
            "title": "Section 2(i)",
            "chapter": null,
            "content": "(i) in sub-clause (i), the word \"sales\", appearing between the words\n\"for the purpose of levy of\" and \"tax\", shall be omitted;",
            "footnote": "Assam Act VIII of 2005",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "2",
            "title": "Section 2(ii)",
            "chapter": null,
            "content": "(ii) in sub-clause (ii), the word \"purchase\", appearing between the\nwords \"for the purpose of levy of\" and \"tax\", shall be omitted.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "3",
            "title": "Section 3",
            "chapter": null,
            "content": "3. In the principal Act, in section 79, in sub-section (11),-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        },
        {
            "number": "3",
            "title": "Section 3(i)",
            "chapter": null,
            "content": "(i) for clause (b), the following shall be substituted, namely:--\n\"(b) consider and decide any matter arising out of the proceedings\nin which the order appealed against was passed, irrespective\nof the fact that such matter has not been raised before it by\nthe appellant or that no order has been made in the said\nproceedings regarding such matter for any reason\nwhatsoever.\";",
            "footnote": "",
            "is_definition": false,
            "sort_order": 90
        },
        {
            "number": "3",
            "title": "Section 3(ii)",
            "chapter": null,
            "content": "(ii) clause (c) shall be omitted.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 100
        },
        {
            "number": "4",
            "title": "Section 4",
            "chapter": null,
            "content": "4. In the principal Act, in section 82, after sub-section (2), the following new\nsub-section (2A) shall be inserted, namely:--",
            "footnote": "",
            "is_definition": false,
            "sort_order": 110
        },
        {
            "number": "4",
            "title": "Section 4(2A)",
            "chapter": null,
            "content": "\"(2A) An application by a dealer or person shall not be entertained by the\nCommissioner unless such application is accompanied by satisfactory\nproof of payment of minimum twenty five percent of the disputed tax,\npenalty, if any, imposed and the interest accrued thereon, if any:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 120
        },
        {
            "number": "4",
            "title": "Proviso to Section 4(2A)",
            "chapter": null,
            "content": "Provided that the Commissioner may, if it thinks fit, for reasons to be\nrecorded in writing and subject to furnishing of such security as\nCommissioner may deem fit, admit an application with part payment or\nwithout any payment of the disputed amount of tax including penalty, if\nany, required under this sub-section with a view to mitigate undue\nhardship which is likely to be caused to the dealer or person if the payment\nof such disputed amount is insisted on.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 130
        },
        {
            "number": "4",
            "title": "Proviso to Section 4(2A)",
            "chapter": null,
            "content": "Provided further that the Commissioner may stay the recovery of the\r\nfull or part of the balance amount of tax, interest and penalty, till disposal\r\nof the application.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 140
        }
    ],
    "metadata": {
        "Act ID": "200809",
        "Act Number": "IX",
        "Enactment Date": "2008-04-05",
        "Act Year": "2008",
        "Short Title": "The Assam Value Added Tax (Amendment) Act, 2008",
        "Department": "Legislative Department : Legislative Branch",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:52:19"
}