Amendment status not verified — confirm the current text below against the official source.
Item No. 32 shall be detected. ASSAM ACT No.XVI OF 1961 THE ASSAM TAXATIO.\l' LAWS V \ LIDAT ION ACT, 1961 1 As passed by the Assembly). Received the assent of the Governur on the 10th May 19611 lpublished in the Assam Gazett!, Extraordinary, dated the 15th May 1961] An Act to validate certain taxation laws of the State of Assam. Preamble. .· WHEREAS the Assam Taxation (on Goods carried by Assam Act Roads or Inland Water-ways) Act, 1954 has been 1 ~l~ 1 of declared invalid and unconstitutional by the Supreme Court of India for riot enacting the same with th ~ previous sanction of the President of India as required under the provisions of Part XIII of the Constitution of India ; 112 And whereas in ·view of the said judgment of the Supreme Court doubts have arise.1 regarding the validity of certain taxation laws of the State of Assam and of actions taken thereunder ; · And whereas it is expedient that all such doubts should 'be removed oy validating the enactment of the said laws and the actions takrn thereurtder ; And whereas previous sanction of the President of India has been obtained under proviso to Article 304(b) of the Constitution of India ; It is hereby enacted in the Twelfth Year of the republic of India as follows:- Short title, l. (1) This Act may be c;illed the Assam Taxation extent and Laws Validation Act, 1961. commence- ment. (2) It extends to the whole of the State of Assam. (3) It shali come into force at once. Vali~ation of 2. Notwithstanding anything contained in any taxation laws. judgment, decree or ordet of any Court, all the taxation laws as mentioned in column (1) of the Schedule with respect to which doubts have arisen with respect to their validity for not enacting these with the prcviom sanction of the President of India as requirt d under the provisions of Part XI1 I of the Constitution of India ~hall be deemed to have been validly enacted with effect from the date these came into force as noted against each in column (2) of the Schedule and all taxes imposed or realised or purporting to have been. imposed or realised under the said laws shall for all purposes be deemed to be and to have always teen validly imposed or realised and accordingly- ( i ) no suit or other proceeding shall be maintained or continued in any court for the refund of any taxes so paid ; and (ii) no court shall enforce any decree Gr order directing the refund of any taxes so paid. · SCHEDULE (See Section 2) Title l' f the Taxatior. Laws ( 1) The • date from which the respective taxa- tion law came • mto force I (2) I. T he Assam Sales Tax Act, l9'1'l (Assam Act 24th December• XVII of 1947). 19-t7. 113 Tille of the Taxation Law~ (I ; The date from which the respective taxation law came into force (2) 2.· The Assam ~ales fax (Amendment) Act, 1949 1st April, 1949. (Assam Act IV of 1949).