The Assam Purchase Tax Act, 1967
assam · 1967
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 2Section 2 defines key terms used in the Assam Purchase Tax Act, 1967, including "Board," "Commissioner," "Dealer," "jute," and "jute-mill."
- S. 3Section 3 of the Assam Purchase Tax Act, 1967 levies tax on purchases of Raw Jute and Raw Hides and Skins, with specified rates and potential rebates.
- S. 4(1) The State Government may, for carrying tl
- S. 5Section 5 mandates dealer registration and issuance of certificates for compliance with purchase tax regulations in Assam.
- S. 6( I) A dealer registered under section 5 shall ·~gist ra t icn
- S. 7Section 7 mandates registered dealers to submit purchase tax returns in prescribed forms and times, with Commissioner's authority for non-registered dealers.
- S. 8Section 8 outlines the Commissioner's process for assessing and determining purchase tax based on dealer returns and evidence.
- S. 9Section 9 allows the Commissioner to cancel and re-assess purchase tax if a dealer provides valid reasons for not complying with return or notice requirements.
- 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. 13Section 13 of the Assam Purchase Tax Act, 1967 outlines the liability of executors or legal representatives to pay unpaid taxes of deceased dealers.
- 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. 18Section 18 outlines conditions for purchase tax exemptions for businesses not registered as companies under the Indian Companies Act, 1956.
- S. 19Section 19 mandates the Commissioner to issue a demand notice in prescribed form for any tax, penalty, or dues payable under the Act.
- S. 20(1) Tax payable under this Act shall be paid payable
- S. 21Section 21 imposes interest penalties on registered dealers for late tax payments under the Assam Purchase Tax Act, 1967.
- 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. 31Section 31 mandates registered dealers to inform the authority of business transfers, discontinuations, or changes.
- S. 32In computing the period of limitation prescribed lion o
- S. 33A notice or requismon under this Act may notice
- S. 34Section 34 empowers the Commissioner to inspect dealers' records and seize documents if tax evasion is suspected.
- 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. 38Section 38 prohibits suits against assessments under the Assam Purchase Tax Act and protects government officers from liability for actions taken under the Act.
- 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. 41Section 41 allows the Commissioner to revise or cancel purchase tax orders if they are prejudicial to revenue, after giving the dealer a chance to be heard.
- 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. 1948Section defines key terms like "occupier of a jute-mill," "prescribed," "person," and "quintol" for the Assam Purchase Tax Act.
- S. 1956Section defines key terms for the Assam Purchase Tax Act, 1967, including "quarter," "raw jute," "purchaser," and "taxable goods."