THE ASSAM ENTRY TAX (AMENDMENT) ACT, 2009

Q: What does Section 1 of THE ASSAM ENTRY TAX (AMENDMENT) ACT, 2009 say?

AN ACT to amend the Assam Entry Tax Act, 2008. Preamble. Whereas it is expedient to amend the Assam Entry Tax Act, 2008, hereinafter referred to as the principal Act, in the manner hereinafter appearing; It is hereby enacted in the Sixtieth Year of the Republic of India as follows: -

Q: What does Section 1 of THE ASSAM ENTRY TAX (AMENDMENT) ACT, 2009 say?

1. (1) This Act may be called the Assam Entry Tax (Amendment) Act, 2009.

Q: What does Section 1 of THE ASSAM ENTRY TAX (AMENDMENT) ACT, 2009 say?

(2) It shall have the like extent as the principal Act.

Q: What does Section 1 of THE ASSAM ENTRY TAX (AMENDMENT) ACT, 2009 say?

(3) It shall come into force at once.

Q: What does Section 2 of THE ASSAM ENTRY TAX (AMENDMENT) ACT, 2009 say?

2. In the principal Act, in the long title, after the words "within the State of Assam", the words and punctuation mark "and to validate certain taxes imposed on entry of goods into any local area in Assam for consumption, use or sale therein and for matters connected thereto or incidental thereto." shall be inserted.

The Assam Entry Tax (Amendment) Act, 2009

Raw JSON API

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    "title": "THE ASSAM ENTRY TAX (AMENDMENT) ACT, 2009",
    "short_title": "The Assam Entry Tax (Amendment) Act, 2009",
    "act_number": "VI",
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    "enactment_date": "2009-02-09",
    "description": "The Assam Entry Tax (Amendment) Act, 2009",
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            "number": "1",
            "title": "An ACT",
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            "content": "AN ACT to amend the Assam Entry Tax Act, 2008.\n\nPreamble.\nWhereas it is expedient to amend the Assam Entry Tax Act, 2008, hereinafter referred to as the principal Act, in the manner hereinafter appearing;\nIt is hereby enacted in the Sixtieth Year of the Republic of India as follows: -",
            "footnote": "Assam Act XII of 2008.",
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        },
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            "content": "2. In the principal Act, in the long title, after the words \"within the State of Assam\", the words and punctuation mark \"and to validate certain taxes imposed on entry of goods into any local area in Assam for consumption, use or sale therein and for matters connected thereto or incidental thereto.\" shall be inserted.",
            "footnote": "",
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        },
        {
            "number": "3",
            "title": "Section 3",
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            "content": "3. In the principal Act, in the preamble, after the words \"within the State of Assam\", the words \"and to validate certain taxes imposed on entry of goods into any local area in Assam for consumption, use or sale therein\" shall be inserted.",
            "footnote": "",
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        },
        {
            "number": "4",
            "title": "Section 4",
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            "content": "4. In the principal Act, in section 1, for sub-section (3), the following shall be substituted, namely:-\n\"(3) It shall be deemed to have come into force on and from the first day of October, 2001, i.e., the date on which the Assam Entry Tax Act, 2001 came into force.\"",
            "footnote": "Assam Act IV of 2001.",
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        },
        {
            "number": "5",
            "title": "Section 5",
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            "content": "5. In the principal Act, in section 2, in sub-section (1), in clause (f), after the first proviso, the following proviso shall be inserted, namely:-",
            "footnote": "",
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            "sort_order": 70
        },
        {
            "number": "2",
            "title": "Proviso to Section 2(1)(f)",
            "chapter": null,
            "content": "\"Provided further that in the case of Specified Goods both old and new which are being imported into local area for use therein for a specified period and are taken back after completion of use, the \"import value\" shall be-\n\nPeriod of use of the Specified Goods in years\n-------------------------------------------- X Value of the Specified Goods\nLife of the Specified Goods in years",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        },
        {
            "number": "2",
            "title": "Explanation to Section 2(1)(f)",
            "chapter": null,
            "content": "Explanation: Where the Specified Goods is new, the value of the Specified Goods shall be \"import value\" as defined above. In case of old Specified Goods, the value shall be determined as per depreciated value.\"",
            "footnote": "",
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        },
        {
            "number": "6",
            "title": "Section 6",
            "chapter": null,
            "content": "6. In the principal Act, in section 3, in sub-section (1), at the end of first proviso, the punctuation mark \".\" shall be substituted by punctuation mark \":\" and thereafter the following proviso shall be inserted, namely:-",
            "footnote": "",
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        },
        {
            "number": "3",
            "title": "Proviso to Section 3(1)",
            "chapter": null,
            "content": "\"Provided further that in case of Specified Goods both old and new which are being imported into a local area for use therein for a specified period and are taken back after completion of use, entry tax shall be payable for the period of use, on the value of Specified Goods, which will be proportional to the period of use, value and life of the Specified Goods as provided in clause (f) of sub-section (1) of section 2\"",
            "footnote": "",
            "is_definition": false,
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        },
        {
            "number": "7",
            "title": "Section 7(1)",
            "chapter": null,
            "content": "7. (1) The Assam Entry Tax (Amendment) Ordinance, 2008 is hereby repealed.",
            "footnote": "Assam Ordinance II of 2008.",
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        },
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            "number": "7",
            "title": "Section 7(2)",
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            "content": "(2) Notwithstanding such repeal, anything done or any action taken under the Ordinance so repealed shall be deemed to have been done or taken under the corresponding provisions of this Act, as if this Act had come into force on the date the said Ordinance came into force.",
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        "Act Number": "VI",
        "Enactment Date": "2009-02-09",
        "Act Year": "2009",
        "Short Title": "The Assam Entry Tax (Amendment) Act, 2009",
        "Department": "Legislative Department",
        "Type": "STATE",
        "Location": "Assam"
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    "updated_at": "2026-09-29 21:55:17"
}

THE ASSAM ENTRY TAX (AMENDMENT) ACT, 2009

Sections

An ACT

Section 1(1)

Section 1(2)

Section 1(3)

Section 2

Section 3

Section 4

Section 5

Proviso to Section 2(1)(f)

Explanation to Section 2(1)(f)

Section 6

Proviso to Section 3(1)

Section 7(1)

Section 7(2)