ASSAM GENERAL SALES TAX ACT, 1993

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S.1 Short title, extent and commencement

S.2 Definitions

S.3 Tax authority

S.4 Jurisdiction of tax authority not to be called in question

S.5 Assam Sales Tax Appellate Tribunal

S.5-A .

S.5-B .

S.6 Persons appointed deemed to be public servants etc.

S.7 Liability to tax

S.8 Charge of tax and rates

S.8-A Levy of additional tax

S.9 Exemption

S.9-A Set off of tax paid on raw materials in certain cases

S.10 Burden of proof

S.10-A Audit of accounts of certain dealers

S.11 Compulsory registration

S.12 Registration by Assessing Officer

S.13 Voluntary registration

S.14 Certificate of Registration

S.15 Security to be furnished for licence, permit, etc. to be obtained in certain cases

S.16 Payment of tax and return

S.17 Assessment

S.18 Turnover escaping assessment

S.19 Time limit for completion of assessment and re-assessments

S.20 Composition of tax payable

S.21 Assessment in certain cases

S.22 Interest payable by dealer

S.23 Penalties

S.24 Rounding of tax, interest and penalty

S.25 Notice of demand and payment

S.26 Special mode or recovery

S.27 Special provisions relating to deduction of tax at source in certain cases

S.28 Period of commencing recovery proceedings

S.29 Recovery by suit or under other law not affected

S.30 Refund

S.31 Power to, withhold refunds in certain cases

S.32 Interest on refund

S.33 Appeal to appellate authority and Tribunal

S.34 Procedure in appeal

S.35 Revision by the High Court

S.36 Revision of order by the Commissioner

S.37 Rectification of assessment and orders

S.38 Exclusion of time taken for obtaining copy

S.39 Bar to certain proceedings

S.40 Maintenance of accounts

S.41 Preservation of books of accounts, documents, etc.

S.42 Furnishing of information by clearing and forwarding agent, etc.

S.43 Furnishing of information by owners of warehouses, godowns etc.

S.44 Production, inspection and seizure of accounts, documents and goods and search of premises

S.45 Constitution of Vigilance or Enforcement Wing

S.46 Restrictions on the movement of goods

S.46-A .

S.47 Power to call for any information

S.48 Power to take evidence on oath etc.

S.49 Furnishing information regarding change in the business

S.50 Information regarding officers responsible for the affairs of the business

S.51 Transfer of business

S.52 Legal representatives of deceased person

S.53 Assessment after partition of undivided family, disruption or dissolution of a firm or an association of persons

S.54 Company in liquidation

S.55 Liability of guardian and trustees, etc.

S.56 Liability of Courts of Wards etc.

S.57 Failure to furnish security, maintain or preserve accounts, fur#31;nish accounts etc.

S.58 Failure to get registered etc.

S.58-A Penalty for not registering as transporter etc.

S.59 Failure to furnish return

S.60 False statement in verification etc.

S.61 Willful attempt to evade tax etc.

S.62 Abetment

S.62-A .

S.63 Offences by companies

S.64 Presumption as to books of accounts, assets, etc., in certain cases

S.65 .

S.65-A .

S.66 Cognizance of offences

S.67 Compounding of offences

S.68 Disclosure by public servant

S.69 Return etc. to be confidential

S.70 Return etc. not to be invalid on certain ground

S.71 Appearance by authorised representatives