This amendment updates references in the Assam Entry Tax Act, 2001 and makes section 8 apply listed Assam Value Added Tax Act, 2003 provisions to importers.
. ,. \ Registered No. 768/97 THE ASSAM GAZETTE '5T"3ft 'IT~ q EXTRAORDINARY m~ <tS'B~'<1. ~ ~ < PUBLISHED BY THE AUTHORITY ~~ 254 N-1~, ~' 11 ~' 2005, 20 ~. 1927 (~) No. 254 Dispur, Monday, 11th July, 2005, 20th Asaclha, l 927 (S.E.) GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT : : : LEGISLATIVE BRANCH CORRIGENDUM The 21st June, 2005 No. LGL.21/98/116.--In the Assam Entry Tax (Amendment) Act, 2005, published in the Assam Gazette, Extra Ordinary No. 159 dated 29th April, 2005 vide notification No. LGL.21 /981111 dated 29th April, 2005 in the merginal note appearing in the Preamble paragraph, please read the year "2001" instead of "2005". Joint Secy. to the Govt. ofA ssam, Legislative Department. GUWAHATI- Printed & Published by the Dy. Director (P&S), Directorate of Ptg. & Sty., Assam, Guwahati-21, (Ex-Gazette) No. 507-500-400-11-7-2005. Registered No. - 768/97 THE ASSAM GAZETTE ~S11~c:t EXTRAORDINARY m~ 414_~<ii ~ 21411f1'1~ PUBLISHED BY AUTHORITY '1~ 159 ~~. ~~. 29 l!j~, 2005, 9 ~5'f, 1927 ("l<P) No. 159 Dispur, Friday, 29th April, 2005, 9th Vaisakha, 1927 (S.E.) GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT ::: LEGISLATIVE BRANCH NOTIFICATION The 29th April, 2005 No. LGL.21/981111.--The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information. 1330 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 29, 2005 ASSAM ACT NO. XV OF 2005 (Received the assent of the Governor on 28th April, 2005) THE ASSAM ENTRY TAX (AMENDMENT) ACT, 2005 AN ACT further to amend the Assam Entry Tax Act, 2001. Preamble. Whereas it is expedient further to amend the Assam Entry Tax Act, Assam 200 I, hereinafter referred to as the principal Act, in the manner hereinafter Act IV of 2005 appearing; :tis h~reby ettacteG i:1 th: fifty-s·:::t!: Yea; 0f ~h~ P~ep1.!bE(. 0f I11Qi3 as follows: - Short title, extent I. (I) This Act may be called the Assam Entry Tax (Amendment) Act, and commence 2005. ment (2) It shall have the like extent as the principal Act. (3) It shall come into force on such date as the State: Government may, by notification in the Official Gazette, appoint. 2. In the principal Act, in section 2, in sub-section (2), for the words, Amendment of section 2. punctuation mark and figures "the Assam General S~Jes Tax A.ct, A X 1 II s a o m f 1 A 9 c 9 t 3 1993", the words, punctuation mark and figures "the Assam Value Assam Act Added Tax Act, 2003" shall be substituted. VIII or 1005 3. In the principal Act, in section 5,- Amendment of section s. (i) in first paragraph, for the words and figures "the Assam Assam Act General Sales Tax Act, 1993 ", occurring after the W<lrds XII of 1993 "under the provisions of' the words, punctuation mark and Assam Act figures "the Assam Value Added Tax Act, 2003" shall be VIII of 2005 substituted; (ii) in clause (i), for the words, figures and bracket "clause (33) of section 2", the words, figures and bracket "clause (4 3) of section 2" shall be substituted and for the words,' punctuation mark and figures "the Assam General Sales Assam Act XII ofl993 Tax Act, 1993", the words, punctuation mark and figures A1SamAct "the Assam Value Added Tax Act, 2003" shall be vrn of 2005 substituted. Amendment of 4. In the principal Act, in section 5A, for the words, punctuation mark section SA. and figures, "the Assam General Sales Tax Act, 1993", the words, Assam Act XII of1993 punctuation mark and figures "the Assam Value Added Tax .Act, Assam Act 2003" shall be substituted. VIII of 2005 THE ASSAM GAZETTE, EXTRAORDINARY, APRJL 29. 2005 1331 Amendment of 5. In the principal Act, in section 7, for the words, punctuation mark and section 7. figures, "the Assam General Sales Tax Act, 1993", the words, Assam Act Assam Act punctuation mark and .fi~res "the Assam Value Added Tax A{:t, XII of 1993 2003" shall be substituted. Assam Act VITI of2005 Substitution of 6. In the principal Act, for section 8, the following shall be substituted, section 8. namely:- "8. Provisions of the Assam Value Added Tax Act, 2003 to apply.- Assam Subject to the provisions of this Act and rules made thereund<:r, Act VIII sections 19, 21, 22, 23, 25, 27, 28, 29, 31, 32, 34, 35, 36, 37, 38, 39, of 2005 40, 41, 42, 43, 44, 45, 46, 47, 48, 49, 50, 52, 53, 55, 59, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 87, 88, 89, 90, 91, 94, 95, 96, 97, 98, 99, JOO, 102, 106, 109 and 110 of the Assam Value Added Tax Act, 2003 and the rules made thereunder, orders, notifications issued thereunder shall mutatis mutandis apply to an importer in respect of enw; tax levied and payable under this Act, as if those sections were mutatis mutandis ;ncorporated in this Act and the rules framed and orders ar;d notifications issued under those sections were mutatis mutandis issu::d under the relevant sections so incorporated under this Act." M.K. DEKA, Commissioner & Secy. to the Govt. of Assam, Legislative Department. GUWAHATI- Printed & Published by the Dy. Director (P&S), Directorate of Ptg. & Sty., Assam, Guwahati-21, (Ex-Gazette) No. 317-500-600-29-4-2005.