Amendment status not verified — confirm the current text below against the official source.
(1) Subject to the prov1s1ons of this Section, every dealer, liable to ray tax under Section 3, shall be liable to pay, in addition to such tax and any other dues µayal..ile undt:r any law for ' the· time being in force, a surcharge, herein- after referred to as Sales Surcharge, on his !:>ales. (2) The rate of Sales Surcharge on any sale shall be one per centum of the amount of tax pay- able under this Act in respect of the said sale: Provided that tltis Surchari;re shall not apply in respect of goods declared to be of special importance under Section 14 of the Centi al Sales Tax ,A ct Central Act. \956 if the ceiling rates as - Prescribed under Sec: 74 of 1956 t tion 15(A) of the afo1·esaid Act has been reached: Repea l an1I saving . 14 l>rovide<l further that the amount. of Sales Sur- charge payable J,y a dealer for any 1eturn period as p re~cr ibed under sub-secti_,.1 (I) of Section 16 ~hall be rounded· off to the nearest rupee. (3) The Sales Smcharge shall be p yable as if it . were a tax under Section 3, and the provisions of this :Act including the rules th er eu~ der bLt not including ihe pr.:wiso to sub-section (I) of Section 4 and sub- section (2) ol ~ection 3 7A of this Act shall accordingl~ applr; and the authodies for the tim ~ being empowered to collect and enforce paymePt ot the said tax und er Section 3 shall, unles& otherwise provided for by or under this Act, "Vithin their respe( tive jurisdiction for the purpose of the said tax accordingly ccllect and enforce payment of the Sale Surcharge: Prvvided that the State Government may, for facilitating implementations, by notification in the Official Gazette, direct that in any case or class of cases the pro...isions of this Act including the rules thereunder shall apply subject to such indications n9t incon,istent with the provisions of this St>ction and as may be ~pe cified in such notification. (4) Notwithstanding anything contained in sub- section (3) , the State G0vernme11t may make ru1es ugenerally for securing the payment of the Sales srchargc t:nd carrying int<> effect the provisions of sub-sections ( 1) and (2) and in particular for e nsuriog the proper m aintenance and rend ering of accounts of the Sales Surcharge". 3.(1 ) The Assam Sales Ta.x (Amendment) Ordi- !ma~ nance 1971 is here by repealed Ordinance , · IX -0f 1971. (2) Notwithstanding such repeal, anything done or any action taken under the Assam Sales Tax (Amendment) Ordinance, 1971 shall be deemed to have been done or taken under this Act as if this Act has commenced on the fourth day of December, 1971 (the date of promulgation of the Ordinance).