The amendment redirects certain excise appeals to the Assam Board of Revenue and makes that Board’s view on technical defects, irregularities, or omissions final.
'l Registcr--d No.-A-12 l • ,_ The Assan;i Gazette \51}f 16~q EXTB.. AOR DfN ARY PUBLISHED SY AUTHORIT:" -----·--- --·------- - ·--- -·-···-- - ·--------- ... ;i~ 107 ~ll\~<I, 'i~"<t~<i. s~ 'ii1~, 1978, 14 ~'lifR. t900 -i-" No. 107 Diep'llr, Wednesday, 5th July, 1976 14th Asadba, 1 - 1900 (S. E.) - ---·- --·---------- ----- ---·--------·- '.'•. GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR ! ' f LEGISLATIVE DEPARTMENT ' - -~· NOTIFICATION The 4th July 1978 No LCJL169/n /i 3.- Tl-.e fol't"ing Act cf t.be Assam I egislativt: Ammbly which rrceiHd the c;s~rnt of the Governor is hertby puhli· shed for ger.tral information. -------- ---- '/!:JO THE ASSAM' GAZETTE, EXTRAORDINARY.JULY. 5, 1978 ASSAM ACT VIII OF 1978 (Recoived the assent of the Governor on 1st July 19~8 THE ASSAM EXCISE (AMENDMENT) A :T , 19 78 An Act further to amend the Assam Excise Act, 191 O Preamblr. Whereas it is expedient further ·to As,am Act I of 1910 amend the Assam Excise Act, 191 O here- inafter called the p.rincipal Act in the manner hereinafter appearing,- It is hereby. enacted in the Twenty ninth year of the Republic of India as follows :- Short title, 1. (1) This act may be called the A • E · (A d · ) A t 19 8 e c x o t m en m t e n a c n e d - ssam xc1se men ment c , 7 . ment. (2) It shall have the like extent as the principal Act. (3) It shall come into force at once. Substitution 2. For section 9 of the principal Act, of section 9 the following shall be substituted name of Assam ly :- Act I of 1910. "9(I) Orders passed by the Excise Commissioner, a District Collector or a Collector other tr.an a District Colleator under this Act or under any rule made under this Act shall be appealable to the Assam Board of Revenue constituted under Section 3 of the Assam Board of Revenue Act. 1962 (Assam Act No. XXI of 1962) in the manner prescribed. (2) In hearing appeals, the Assam Board of Revenue may caJI for the pro ceedings held by any of the Officers mentioned in sub-section (I) and pass such order or orders thereon 'as it thinks fit." THE ASSAM GAZETTE. EXTRAORDINARY, JULY 5, l97B 75l 3. In section 27 of the principal Act, Substitution of section 27 . of Assam for sub-sect10n (2) the following shall 1 be substituted namely·- Act of 1910. ' . • "(2) The decision of the Assam Board of Revenue as to what is a techni cal defect, irregularity or omission shall be final.'t Tran3fer of 4(1) All appeals filed before the State ~~~~~7,~ etc. Government under sub-section (I) of section 9 of the Assam Excise Act, 1910 and pending before it on the day on which this Act comes into force shall be deemed tO' have been filed before the Assam Board of Revenue <:H"rl shall be disposed of accordingl~? (2) Any decision given, order made, anything done by the State Government in respect of any appeal or proceeding pending before · it immediately before this Act comes into force, shall be deem ed to have been given, made or done by the Assam Board of Revenue under this Act. U. TAHBILDAR, Secretary to the Govt. of Assam, Legislative Department. ------ GAi IHATI-Printed and published by the Supdt. i/c., Assam Govt. Printing Prt>ss (Ex-Gazette) No. 213-752+250-5-7-1978.