The Assam Taxation (on goods carried by roads or inland waterways) (Amendment) 1961
assam · 1961
- S. 1(1) This Act may be called the Assam Opium Prohibition (Amendment) Act, 1961
- S. 2—
- S. 3—
- S. 4The tax shall be charged on the total net weight carried during a return period
- S. 5The net weight on which tax is payable shall be tion ot determined in the manner prescribed
- S. 6(1) The Government may, for '
- S. 7—
- S. 9—
- S. 10—
- S. 11—
- S. 12(1) The authority \vhich m:J cle an assessment or passed an order on arix:nl or revision in re
- S. 15(l} \Vbere a prod
- S. 16—
- S. 17—
- S. 18In computing the period of limitation pres- of !~e ?eri
- S. 19When any tax or penalty or other dues is den
- S. 20(1) Tax payable under this Act shall be payable
- S. 21Any dues, other than the amount of tax, w~bl~
- S. 22(1) If the demand in respect of any dues under cov,rr
- S. 23—
- S. 24—
- S. 25No court shall take cognizance of any offence of offence
- S. 27(l) Every producer or dealer on whom a notice i
- S. 28(l) Subject to such conditions and restrictions ~er pr~duc- as may be prescribed, any officer, appointed under !~~ts
- S. 29—
- S. 30—
- S. 31T he Commissioner may delegate
- S. 32(I) The Government may, subjeq to the con~ make rules
- S. 33The Assam Taxation (on goods carried by rci::ids
- S. 34(_I) Any ru~es made, any h ab1ht~ mcurred
- S. 1908Act )';lV of IE60
- S. 1956v (9) "Month" means any English Calendar month ; Liability to tax