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THE ASSAM TAXATION (ON GOODS CARRIED BY ROAD OR ON INLAND WATER-WAYS) ACT, 1961

The Assam Taxation (on Goods Carried by Road or on Inland Water-ways) Act, 1961

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Sections

An ACT

Section 1

Preamble

Section 2

Section 1. Short title, extent and commencement

Section 1

Section 1(1)

Section 1

Section 1(2)

Section 1

Section 1(3)

Section 1

Proviso to Section 1(3)

Section 1

Section 2. Definitions

Section 2

Section 2(1)

Section 2

Section 2(1)(a)

Section 2

Section 2(1)(b)

Section 2

Section 2(2)

Section 2

Section 2(3)

Section 2

Section 2(4)

Section 2

Section 2(5)

Section 2

Section 2(6)

Section 2

Section 2(7)

Section 2

Section 2(8)

Section 2

Section 2(9)

Section 2

Section 2(10)

Section 2

Section 2(11)

Section 2

Section 2(12)

Section 2

Section 2(13)

Section 2

Section 2(14)

Section 2

Section 3. Liability to tax

Section 3

Section 3(1)

Section 3

Section 3(2)

Section 3

Proviso to Section 3(2)

Section 3

Proviso to Section 3(2)

Section 3

Section 4. Charge of tax

Section 4

Section 5. Determination of weight

Section 5

Section 6. Taxing authorities

Section 6

Section 6(1)

Section 6

Section 6(2)

Section 6

Section 6(3)

Section 6

Section 6(4)

Section 6

Section 7. Return

Section 7

Section 7(1)

Section 7

Section 7(2)

Section 7

Section 7(3)

Section 7

Section 7(4)

Section 7

Section 8. Licensing of Balers and Returns

Section 8

Section 8(1)

Section 8

Section 8(2)

Section 8

Section 8(3)

Section 8

Section 9. Assessment

Section 9

Section 9(1)

Section 9

Section 9(2)

Section 9

Section 9(3)

Section 9

Section 9(4)

Section 9

Proviso to Section 9(4)

Section 9

Section 10. Cancellation of assessment

Section 10

Section 11. Assessment and reassessment of escaped tax

Section 11

Proviso to Section 11

Section 11

Section 12. Rectification

Section 12

Section 12(1)

Section 12

Proviso to Section 12(1)

Section 12

Section 12(2)

Section 12

Section 12(3)

Section 12

Section 13. Penalty for non-submission of returns and evasion of taxes

Section 13

Section 13(1)

Section 13

Section 13(2)

Section 13

Section 13(3)

Section 13

Section 14. Assessment no bar to prosecutions or penalties

Section 14

Section 15. Tax of deceased payable by representative

Section 15

Section 15(1)

Section 15

Section 15(2)

Section 15

Section 16. Appeal

Section 16

Section 17. Revision

Section 17

Section 17(1)

Section 17

Proviso to Section 17(1)

Section 17

Section 17(2)

Section 17

Section 18. Computation of the period of limitation

Section 18

Section 19. Notice of demand

Section 19

Section 20. Tax when payable

Section 20

Section 20(1)

Section 20

Section 20(2)

Section 20

Section 20(3)

Section 20

Section 20(4)

Section 20

Section 21. Other dues when payable

Section 21

Section 22. Mode of recovery

Section 22

Section 22(1)

Section 22

Proviso to Section 22(1)

Section 22

Section 22(2)

Section 22

Section 22(3)

Section 22

Section 23. Refunds

Section 23

Section 24. Prosecution for failure to furnish returns, etc.

Section 24

Section 25. Cognizance of offence

Section 25

Section 26. Composition of offences

Section 26

Section 26(1)

Section 26

Section 26(2)

Section 26

Section 27. Maintenance and preservation of accounts

Section 27

Section 27(1)

Section 27

Section 27(2)

Section 27

Section 28. Power to order production of accounts

Section 28

Section 28(1)

Section 28

Section 28(2)

Section 28

Section 29. Bar to suits in civil courts and indemnity

Section 29

Section 30. Power to take evidence

Section 30

Section 31. Delegation of powers

Section 31

Section 32. Power to make rules

Section 32

Section 32(1)

Section 32

Section 32(2)

Section 32

Section 32(3)

Section 32

Section 33. Repeal

Section 33

Section 34. Validation

Section 34

Section 34(1)

Section 34

Section 34(2)

Section 34

Schedule - THE SCHEDULE (See Section 3)

Section 3