The Assam Purchase Tax Act, 1967
assam · 1967
- S. 2—
- S. 3—
- S. 4(1) The State Government may, for carrying tl
- S. 5—
- S. 6( I) A dealer registered under section 5 shall ·~gist ra t icn
- S. 7—
- S. 8—
- S. 9—
- S. 10(I) If in consequence of definite information In C<l;ses ofd whic h has come into his possession, the Commissione r evas
- S. 11(1) T he authority which made an assessment tion of or passed an order on appeal or revision in respect as
- S. 12(1) If the f,,~' non-sub- proceeding under rrussion of
- S. 13—
- S. 15When the business or stock of a :registered payable by dealer passes on to any person or persons, whether transferee
- S. 17Where the business III respect of which
- S. 18—
- S. 19—
- S. 20(1) Tax payable under this Act shall be paid payable
- S. 21—
- S. 22Any dues, other han the amount of tax, payable when pa yas under t his Act shal] be paid by the person concerned by ble
- S. 27Whoever makes a statement in a verifica- ment in de- tion or declaration in connection with any pro- clarauo»
- S. 28(1) No Court shall take cognizance of any fli of offence under this Act
- S. 29(1) Subj ect to such conditions as may be of offences
- S. 30(1) Every registered dealer or other dealer and
- S. 31—
- S. 32In computing the period of limitation prescribed lion o
- S. 33A notice or requismon under this Act may notice
- S. 34—
- S. 35T he Commissioner m
- S. 36T he Co mmissioner shall , for the purposes Jkt V 01 ~ake evi- of this Act, have the same pl,wers as at e vested 1908
- S. 37( l) The State Govern ment m ay
- S. 38—
- S. 39T he Commissioner may, subject to such con- of,
- S. 40(1) Any dealer objecting to an order of assessment or penalty passed under this Act may, within 30 d ays of service of s
- S. 41—
- S. 42(1) Any dealer aggrieved by an order passed the Board
- S. 43(1) The State Government may, subject to the ~ake rule
- S. 44If any difficulty arises in giving effect to the:
- S. 189R—
- S. 1898far as may be, apply to searches under sub-section (4)
- S. 1948—
- S. 1956—