The Assam Motor Vehicles Taxation (Amendment) Act, 1976

{
    "id": 214,
    "slug": "the-assam-motor-vehicles-taxation-amendment-act-1976",
    "title": "The Assam Motor Vehicles Taxation (Amendment) Act, 1976",
    "short_title": "The Assam Motor Vehicles Taxation (Amendment) Act, 1976",
    "act_number": "7",
    "act_year": 1976,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "amended",
    "enactment_date": "1976-04-08",
    "description": "The Assam Motor Vehicles Taxation (Amendment) Act, 1976",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "section 1 Short title, extent and commencement.",
            "chapter": null,
            "content": "(1) This Act may be called the Assam Motor\r\nVehicles Taxation (Amendment) Act, 1976.\r\n(2) It shall have the like extent as the principal Act.\r\n(3) It shall come into force on such date as the\r\nState Government may, by notification in\r\nthe Official Gazette, appoint.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "2",
            "title": "section 2 Substitution of Section 8 of Assam Act IX of 1936.",
            "chapter": null,
            "content": "For Section 8 of the principal Act, the following shall be substituted, namely:-\r\n\"8. Where any person who has paid a tax or\r\ninstalment of a tax proves to the satisfa?tion of the licensing Officer that the motor\r\nvehicle, in respect of which such tax or\r\ninstalment of tax has been paid, has not\r\nbeen used for a continuous period of not\r\nless than thirty days since the tax or instalment of tax was last paid, then, when\r\nthe tax or instalment of tax is next payable, he shall not be liable to pay any\r\narrear of tax in respect of the said continuous period of thirty days or where the\r\nsaid continuous period exceeds thirty days, in respect of every full period of thirty\r\ndays comprised within the said continuous period\r\nand, if the tax or instalment of tax has been paid\r\nin respect of the said continuous period of thirty days\r\nor where the said continuous period exceeds thirty\r\ndays, in respect of any full period of thirty days\r\ncomprised within the said continuous period, he\r\nshall be entitled, in respect of every such full\r\nperiod of thirty days, to a deduction from the\r\namount of tax or instalment of tax, which he\r\nwould otherwise been liable to pay, of an amount\r\nequal to one-twelfth of the annual rate of tax payable in respect of the said vehicle:\r\nProvided that if the licensing officer is satisfied that a motor vehicle is or was rendered unit\r\nto be brought into use during the period for\r\nwhich the tax is next payable he may in the\r\nalternative make a refund of the amount to\r\nwhich the owner is entitled as rebate as aforesaid.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        }
    ],
    "metadata": {
        "Act ID": "19767",
        "Act Number": "7",
        "Enactment Date": "1976-04-08",
        "Act Year": "1976",
        "Short Title": "The Assam Motor Vehicles Taxation (Amendment) Act, 1976",
        "Department": "Finance (Taxation) Department",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:55:16"
}