The Assam (Sales Of Petroleum and Petroleum Products, Including Motor Spirit and Lubricants) Taxation (Amendment) Act, 1967

The Srd October 1967

No.LJL 15/67/17.-Thefollowing Act of the Assam Legislative Assem­
bly which received the assen t of th e President is hereby published for
general information.

ASSAM ACT XV OF 1967

(Received the assent of the President .0 8 the 2nd October 1967)

TH~ ASSAM (SALES OF PETROLEUM AND PE fROLEUM
PRODUCIS. INCLUDING MOTOR SPIRIT AND LUBRICANTS)

, TAXATION (AMENDMENT) ACT, 1967

[ Published in the Assam Gazette, Extraordinary, da te d the 4th·OctobCl'
1~6 1. ]

An

Act

further to amend the Assam (Sales of P etroleum and
P etroleum Prods cts, including Motor Spirit and

Lubricai.ts) Taxation Act, 19;.5

I'rea rnble, Wher~as it is expedent further to am end the Assam
(Sales of Petroleum ard Petroleum Products, inc.uding
Motor Spi-lt and Lubricants) Taxation Act. 19;;5. AII&JD Act
hereinafter calh d the principal Act, in the .n anner IX of 1956.
hereinafter appearing ;

It is he :e')y eracted Li rl.e Eighteei.th YC-l.r of the:
. Republic of India a~ fol1o.... s:-

Short title. 1. (1) This Act rn r y be called the Assam (Sales 01
extent and Petroleum and Petrc le .:rr, Products. including Motor
::~enee- opirit and Lubricants] Taxation (Ame ndm en t} Act.

1967.
(2) It shall ha ve the like extent as the pr incipal Act.
(3) It shall ceme into force on such date as the

State GO\ ernmen t may. by no tification in.the official
Gazette, .appoint.

(1) against it em (i). for . the words " T hir teen
paise" the words " Fifteen paisc" shall Le
substituted•

Amendm('nt 2. In ' secti , n 3 of the
ofscction' sect .o.i (1)-
of Assam ' . J

Act IX of
1956. .

pr neil al Alr, in sub-

. :" ,' : : .... '.. .' . .

--
. ... (2) aga inst . item. . (Li) , for th e word. "Nine

, , ., - '. , paise?" the words " Elevcn paisc" shall be
substituted.

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" Interest
payable by

ealer,

-
..

2

~eudmeJ1t . 3. In section 11 of the principal Act, for sub­
~.:o~:e.~;'~~ section (1), the "fullowing' shall be substituted,

a\ct, IX of namely:-
19~.

"(I) At the close ot the quarter or at the closure
of the business during that quarter, if the COmmis­

- sioner is satisfied that the returns lurnished under
sect ion 10 in respect of tbat quarter are correct and

-' complete. he shall, by a n order in writing, assess the
,.. dealer and determine the tax payable by him on the

./ basis ofsuch returns."
Inser tion of 4. After section 20 of the principal Act , the
~ctltn 20A following shall be inserted as section 20A namely:-
m ~~ ,

"!'\d . 1956.

20A. (1) If a ny registered dea ler do es not pay in to
a Government Treasury the full amount of tax due
from him under this ALt on the basis of th e return or
his account books within the prescribed date, simple
int erest at th e rate ofsix per cent per annum from the

. . first day .of .the month next following the said date
J shall be payable by the dealer upon the amount by
which the tax so paid falls shoi t of the arr ount of tax
payable as per his return or account books. If such
amoun t of tax and interest are not paid within thirty
days from the date from which the interest is due,
simple interest upto a maximum of twenty-four per cent
per annum shall be payable as may be prescribed,

(2) Where on mailing the assessme nt, the Commis­
sioner finds that . a dealer has no t mainta ined the
account books properly and thereby he has sup­
pressri the sale of goods in any period the Commis-
loner may direct him to pay interest as prescribed

in sub-section (1). If the amount of tax payable
.urider the ,' Act has been reduced in appeal or
revilion~' the . interest may be calculated 0 0 th e
red uced amount

. (3) If any registered dealer do es not pa y into the
Government T reas ury the amount of tax with in the
da ce as provided in sub-section (4 ) of secti on 20 or
any instalment of the tax within . the extended date

. - as 'per' proviso thereto, interest at provided in sub -". .
ection ( 1) shall be payable from the first day of

" _ .the month next followin g thesaiddate by the dealer ·· · · ,
l,i~o .th e a mount. by .which the t ax, ·if any, paid

. ' . 'filII, short of the' amount .of'tax 'payable under the
.",ct." . . ,

B. SAR~IA,

~ecy~to the Govt. of Assam, Law Depn,

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