The Assam Sales Tax (Amendment) Act, 1959
assam · 1959
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1(I) This Act may be called the Assam Sales Tax; extent and c<>mrrence- (Amendment) Act, 1959
- S. 2In clause (12) of section 2 of the principal Act, for the 0 ~ cla t
- S. 3Adds a proviso to section 16 of the principal Act, requiring a treasury receipt for tax payment to validate sales tax returns.
- S. 4After section 19-A of the principal Act, the foMowing shall be inserted as section
- S. 5The section allows the Commissioner to extend payment dates or permit installment payments for dealers, without deeming them in default.
- S. 6After section 37 of the principal Act1 the following shall ~7~ iec 1 1;~ be inserted as section 37-A, namely: - -Assam
- S. 7Adds words to amend the principal Act's section 41, inserting additional tax recovery terms.
- S. 8Section 8 amends the principal Act by inserting a new section 51 regarding sales tax adjustments.
- S. 1947Power to "51
- S. 1959—