AI-assisted research summary: This amendment act changes parts of the Assam Sales Tax Act, including a definition, registration on transfer of a dealer’s business or stock, the Commissioner’s power to seek information, and deletion of section 51.
ASSAM ACT XII 1952 oF THE ASSAM SALES TAX (AMENDMENT) ACT, 1952 (Passed by the Assembly) (Received the assent of the Governor on the 8th October 1952.) [ Published in the J.1111m Gazette, dated 15th October 1952] An Act further to am7d the As.ram Sales Tax Act, 1947 WHEREAS it is expedient further to amend the Assam Assam Sales Tax Act, 1947, hereinafter called the principal Act XVII in the maimer hereinafter ,1ppearing; , • ' IY47. It is hereby enacted as follows :- Short title, l. 0) This Act may be called the Assam Sales Tax e:=xt.eennt cea-nd (Amendment) Act, 1952. (2) It shall pave the lil;e extent as the principal Act • . (3) It shall ·come into force at once. ' SuJ,stitution 2. For. sun-section (16) of section 2 of the principal of sub-sectionAct the following shal~ be substituted namely:- (16) of sec- · ·. ·" , · tion 2 of '' ( 16) 'yeaxLm~ans; .the financial year". Assam Act _.l;'. . ·;· . XVII ofl947. r 15 ·Amen~rnent 3. For clause (i) (b) of sub-section (1) . of section 15 0f)sccft1Aon 15 of the principal Act, the following shall be substituted, \ 1 o ssarn ·., 1'\ct XVII namely:- of 1947. "(b) use in manufacture or production of any goods, of the sale which is taxable under this Act." ~ubsti t U" 4. F'or section 24 of the principal Act, thb following ;IO~'on °ff shall be SUbstituted, namely:- . 24 A~rn Ac; "24. When the busines~ or stock of a registered XVII of dealer passes on to any person o'r per~ons, whether by 1947. sale, inheritance, gift,. possession or otherwise, the liability .. td pay 'an)/'tax· payable' in respect of such . business and remaining unpaid at the time of such passing on shall be jointJy and se,verally 911 tl!e dealer or such. person or per- - . . sonS and such person or persons shall, within 30 days of such passing on, apply for registration under section 9". • ·Amendment 5. In sub-section ( l) of section 31 of the principal Act, ·ofsection 31 after the word ''the'' appearing for the second time in the ~tA~~i1 ~f second line the words ''service of the'' shall be inserte·d. 6. In sub-section (2) of'section 32 of the principal Act, of section 3rn2 for the word." passing" the words "date of servic~" shall be of A s_s a substituted. , Acl.XVII of . ·'.194'1. lnser:tion 7. After section 44 of the principal Act, the ,following 0' newAsec- new section shall be inserted, namely :- • tton 44 to ·Assam Act xvu · : ~ ~ 1947: . "Power . to . . 44A .. The Commissioner may, for the purposes of this call fo.r ·m-. Act :- · formatJoo. · (1) reqm. re any f1' rm or associ.a ti.O n or . c ._ · 1 m. d u un d I ' VI ' ded or joint family to furnish him with a statement of the names and addresses of the members of the firm or association or of the names and addresses 'of the mana ger and members of the family, as the case may _be ; (2) require any person whom he has reason to 'believe to be a trustee, guardian, manager or agent to furniah him with a statement of the names of the persons. with their addresses for or of whom he is a trustee, guardian, marlager 11 or agent ; (3) require any person.· whom he has reason to believe to have obtained goods from outside t.lle State to furnish , him with a sta~ement of the names of persons )',. with their addresses from whom he bas obtained the· goods and of the names and prices of goods obtained ; (4) require any person whom he has reason to believe to have despatched goqds to ~ny place outside the State to furnish him with a statement of the names of • , -persons with their addresses to whom l:e has despatched the goods and of the names and prices of i<lods de!ipatched." c 8. Section 51 of th~ princip~l j\pt ·'ollhall be deleted. '' ~ .. ·,