The Assam (Sales of Petroleum And Petroleum Products, Including Motor Spirit and Lubricants) Taxation (Amendment) Act, 1960

The 31st March 1960 Lit) 

-~ .No.LJL. /60.-The following Act of the Assam Legislative Assernbiy 
which received the assent of the Governor is hereby published ·for general 
'nformatiori. 

(Received the a•sent of the Governor on the 3l&t March 1960) 

ASSAM ACT Nu.X OF 1960 

THE ASSAM (SALES OF PETROLEUM AND PETROLEUM 
PRODUCTS, INCLUDING MOTOR SPIRIT AND 

LUBRICANTS) TAXATION (AMENDMENT) 
ACT, 1960 

(A~ passed by the Assembly} 

Assam Ca~tt 1 e. Extraordinary, dated the 31st Mal'ch 1960] 

'.further to ammd the Assam (Sales qf Petroleum and Pettolt!Um Produ, ts, including 
' M otor Spirit and LubricanJJ) Taxatio11 Act. 1955. 

Wh ereas it is ex11rdient further to amtnd the 
Assam (Sales of Petroleum <1ml Petroleum Products, 
including Motor Spirit an<l L11bricants) Taxation Act, 
l 9:>5, l1crdnaltn called tht'. Principal Act, in the 
manner hncinafter appearing ; 

Assam Act 
IX of 1956. 

It is hereby c11acted in the Eleveuth Year of the Republic of 
India a~ folluw~ :-- · 

l. (1) Thi~ Act may be callee! tlie Assam (Sales of Petroleum 
ancl l'ctroleum Product~, incl11ding Motor Spi1it and Lubricanta) 
Taxation (Arncridmrnt) Act. 1960. 

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

(ii) It sliall come into force with effect from )st April, 
19b0. 

:, Amendment 2 . In 1 he Principal Act except in the title, long title, 
;~· Ass~m . Jirr.amble, short title and Section. 45, ·for the wor~s shown in 
,.~.1 ~~ 6 • IX 01 Coluwn (I) wherever they occur, t!1e words shown agamst each of 

~_; tl1on in Col11mn (II) shall be substituted, namely:--

~ Column (I) Column (II) 

~' 

! '·:.· · ~~~ 
~-
~~-

(c1 1 "111otor spirit or luLricant 
or Loth" 

"motor spirit or luLricant or 
crude oil" 

"' 



;! 
~ \ I 

2 

Column (T) 

(b) "mo tor sp irit. or lll lJr i· 
c;:ints" 

(c) "motor ~pirit or lu bri­
cant " 

(d) "motor spirit ;:incl luhri· 
can ts" 

Column (JI) 

"motor ~pirit or luhricant or 
<:rurl e Pil" 

"rnnt0r ~ ririt or lubricant or 
cr11de oi I" 

"rnotnr spirit, 1 u hric11nt and 
crur-le o.il" 

Amendment 3. In Section 2 of tl1~ Prin cipa l . Act. afte r cbuse ( I) the 
ofS-::c:don 2 followin o- clausr: shall be inserted, namcl v, :---
of ;\~~am /\e r 0 

TX of 1956, 

Amendmen t 
ofSect ic>n ~ 
of A1sam Ar.t 
lX of J956 . 

"( I A) 'C1 udc oil' rncnns cruel ~ petro ! ~um m its natural 
state ; " 

4. In ~ection 3 of th': Frinr; ip c.i l i\c t - -

(1) For sub,scc tio:1 (J.), the fullowing sha ll be substituted, 
namely :---

"( l ) There sl• a ll be lev ie1J a1Jd coll ected frnin every denier a 
ta '< ou ~a l e~ of th e fo ll o wi11 g goods a t tl1c rates sp ec ified b e]llw;-

(i) motor spirit (except J iesel oil aucl .. , 
intcrrnli combusti.011 oils other th a n 
pe t.rot ): 

(ii_) l ul 1rira11 t 

(iii; di esel oil a nd other i11t n nal 
combustion oils . 

(iv) crude oil 

Seven uaye paisr. 
per litre, 

11ine naye p <1 ise 
per l it.r f>, 

li ve nayc pa 1sc 
p er litre, 

one naye paise 
per litre 

Provided that no t ax sha ll b e lev ied on sales of motor sp111t, 
lubricant and ' rude oil to a icgi ct.crcd dc;i.lcr for tl 1c purpose of 
resale in the St;_itr:, " · 

(2) for cl a11 3r. (ii) o[ s• dHe\'. tion ('!) , the f"oll owing shall be 
substituted, namely:--

"(ii) in the course o f the irnport into or export out of the 
t f::ni tory 0f I ncli:• ; or " 

Amendmrnt 5 . I n Sectirin 24. Ill 1·h e r'rincir :-i l 1\r t. r;" the word 
of Sec1 i._,11 2·\ f' I · I J e< l\~sarn Act " m anu ;ic:t1ircr , , t tc wrnd " 1-'tuducccl'' r. l1::ill l w >u lr li lq!r·c· . 

IX nfl 956. 

Amendment 
of Section 2S 
of Assam Act 
IX of l 9:1-~ . 

6 . Iu Sec tion '.! S uf 1l1e I'rincir1;i l Act fo r th e wo rd 
" manuf!lr.l ure" 1 he wn rd "produ ct: inn" slrnll I 1e sn bst i t11terL 

P. C. DAS, 
Dy. Secy. to the G rH' t. of Assam, L11w Deptt.