Section 3. Liability to tax

{
    "act_title": "THE ASSAM TAXATION (ON GOODS CARRIED BY ROAD OR INLAND WATER-WAYS) ACT, 1954",
    "act_slug": "the-assam-taxation-on-goods-carried-by-road-or-inland-water-ways-act-1954",
    "section_label": "Section",
    "section": {
        "number": "3",
        "title": "Section 3. Liability to tax",
        "chapter": null,
        "content": "3. Liability to tax. Subject to the provisions of this Act and with effect from such date as the Government may, by notification, appoint, being not earlier than thirty days from the date of the said notification, (a) manufactured tea in chests carried by motor vehicle, cart, trolley, boat, animal and human agency or any other means except railways and airways shall be liable to a tax of one pice per pound of such tea and this tax shall be realised from the producer and (b) Jute carried in bales by motor vehicle, cart, trolley, boat, animal and human agency or any other means except railways and airways shall be liable to a tax of eight annas per maund of such jute which shall be realised from the dealer:",
        "footnote": "",
        "is_definition": false,
        "sort_order": 230
    },
    "prev_section": "2",
    "next_section": "3"
}