Read full ActPreliminary .
THE ASSAM VALUE ADDED TAX ACT To provide for the imposition and collection of tax on sales or purchases of goods in the State of Assam and for matters connected therewith and incidental thereto.
PREAMBLE
Whereas it is expedient to consolidate the law relating to the imposition and collection
S.1 Short title, extent and commencement
Section 1 Section 1 - Short title, extent and commencement
(1) This Act may be called The Assam Value Added Tax Act. 2003
(2) It extends to the whole of Assam.
(3) It shall come into force on such date as the State Govern
S.2 Definitions
Section 2
In this Act, unless the context otherwise requires,-
(1) "agriculture" with all its grammatical variations and cognate expressions, includes floriculture, horticulture, the raising of crops, grass of garden produce, and also grazing; but does not include dairy farming,
S.3 Taxing authorities
Section 3 Section 3 - Taxing authorities
(1) The Government may, for carrying out the purposes of this Act, appoint a person to be the Commissioner and as many other officers as mentioned in sub-section (2) to assist him as it thinks fit.
(2) There shall be the following taxing authorities to assist the
S.4 Appellate Tribunal
Section 4 Section 4 - Appellate Tribunal
(1) The Government shall, by notification with effect from a date specified therein, constitute an Appellate Tribunal to exercise the powers and perform the functions conferred on the Tribunal by or under this Act.
(2) Pending constitution of the Tribunal and til
S.5 Constitution of Vigilance Cell
Section 5 Section 5 - Constitution of Vigilance Cell
(1) The Commissioner may, by notification in the Official Gazette, constitute a Vigilance Cell with officers appointed to assist him under sub-section (2) of section 3, for discharging the functions specified in sub section (2), and one of the officers constituting the Cell shall be declared the Chief Officer of the Cell.
S.6 Persons Appointed under Section 3 and Members of the Appellate Tribunal to be Public Servants
Section 6 Section 6 - Persons Appointed under Section 3 and Members of the Appellate Tribunal to be Public Servants
The Commissioner and all officers appointed under section 3 and the Chairperson and members of the Appellate Tribunal shall be deemed to be public servants within the meaning of Section 21 of the Indian Penal Code, 1860.
S.7 Incidence of tax
Section 7 Section 7 - Incidence of tax
(1) Subject to other provisions of this Act, every dealer who has been liable immediately before the appointed day to pay tax under the Assam General Sales Tax Act. 1993, shall, with effect from the appointed day for the purpose of this section, be liable to pay tax in accordance with the provisions of this Act. (Assam Act XII of 1993)
S.8 Certain sales and purchase not liable to tax
Section 8 Section 8 - Certain sales and purchase not liable to tax
(1) Nothing 1 contained in this Act or the rules made thereunder shall be deemed to impose, or authorise the imposition of a tax on any sale or purchase of any goods when such sale or purchase takes place,-
(a) in the course of inter-state trade o
S.9 Exemptions and zero rating
Section 9 Section 9 - Exemptions and zero rating
(1) The sale of goods listed in the First Schedule shall be exempt from tax subject to conditions and exceptions, if any, set out therein.
(2) The sales of goods in the course of export out of the territory of India failing within the scope of Section 5 o
S.10 Levy of tax on sales
Section 10 Section 10 - Levy of tax on sales
(1) Every dealer, who is liable to pay tax for any year under section 7, shall pay output tax on his taxable turnover for such year-
(a) In respect of goods specified in the Second, Third and Fifth Schedule, at every point of sale of such goods within the State, all
S.11 Taxable Turnover
Section 11 Section 11 - Taxable Turnover
For the purpose of this Act, "taxable turnover" in relation to a dealer liable to pay tax on sale of goods means that part of the dealer's gross turnover during the prescribed period which remains after deducting therefrom.-
(a) the turnover of sales of goods spe
S.12 Levy of tax on purchases
Section 12 Section 12 - Levy of tax on purchases
Every dealer who in the course of his business purchases any taxable goods from any person, in the circumstances in which no tax under section 10 is leviable on the sale price of such goods, shall be liable to pay tax on the gross turnover of purchase of such goods, if after such purchase, the goods are,-
Section 13 Section 13 - Adjustments in output tax
(1) Adjustments as provided under this section shall be made where, in relation to a sale of taxable goods by any registered dealer,-
(a) the sale has been cancelled; or
S.14 Input tax Credit
Section 14 Section 14 - Input tax Credit
(1) Subject to the other provisions of this section, any registered dealer who makes purchases from another registered dealer of taxable goods other than the goods specified in the Fourth Schedule within the State, shall be eligible for input tax credit.
S.15 Input tax credit exceeding tax liability
Section 15 Section 15 - Input tax credit exceeding tax liability
(1) If the input tax credit of a registered dealer other than an exporter selling goods outside the territory of India determined under this Act for a period exceeds the tax liability for that period, the excess credit shall be set off against any outstanding tax, penalty or interest under this Act.
Section 16
(1) The net tax payable by a registered dealer for a tax period shall be the difference between the output tax plus purchase tax, if any, and the input tax, which can be determined by the following formula :
Net tax payable = (O+P)-1
Section 17 Section 17 - Powers of Government to amend Schedules
The Government may, by notification in the Official Gazette, add to or omit from any Schedule any entry or entries or transpose any entry or part of entries or the rate or rates or the point or points of levy or otherwise amend or modify any Schedule, prospectively or retrospectively, and thereupon the Schedule shall be deemed to have
S.18 Time and Place of Sale of Goods
Section 18 Section 18 - Time and Place of Sale of Goods
(1) Notwithstanding anything contained in the Sale of Goods Act, 1930, for the purpose of this Act, the time of sale of goods shall be deemed to be the earliest of the following, (Central Act 3 of 1930)
(a) issue of the tax Invoice,
S.19 Burden of proof
Section 19 Section 19 - Burden of proof
In respect of any sale or purchase effected by a dealer the burden of proving that he is not liable to pay tax under section 10 or section 12 or that he is eligible to input tax credit under section 14 shall be on him.
S.20 Composition of tax liability
Section 20 Section 20 - Composition of tax liability
(1) (a) Notwithstanding anything contained in this Act, the Government may, by notification published in the Official Gazette and subject to such conditions and restrictions, if any, as it may specify therein, permit any retail dealer, whose gross turnover calculated from the commencement of any year first exceeds within such year the taxable
S.21 Compulsory Registration of Dealers
Section 21 Section 21 - Compulsory Registration of Dealers
(1) No dealer shall, while being liable to pay tax, carry on business as a dealer unless he has been registered and possesses a certificate of registration :
Provided that a dealer liable to pay tax shall apply for registration within thirty day
S.22 Registration by Prescribed Authority
Section 22 Section 22 - Registration by Prescribed Authority
(1) If the Prescribed Authority, upon the information which has come into his possession, is satisfied that any dealer liable to pay tax, has failed to get himself registered, the Prescribed Authority shall, in addition to taking any other action under the provisions of this Act, register him as if an application for registration had been made;
S.23 Voluntary Registration of Dealers
Section 23 Section 23 - Voluntary Registration of Dealers
(1) Subject to such conditions and restrictions as may be prescribed, any dealer who desires to get himself registered voluntarily, notwithstanding that he is not liable to pay tax, may apply in the prescribed manner to the Prescribed Authority for registration under this Act.
S.24 Provisional Registration
Section 24 Section 24 - Provisional Registration
(1) Any person who intends to manufacture any taxable goods but is otherwise not liable for registration, may make an application in the prescribed manner to the Prescribed Authority for provisional registration. A dealer who is liable to be registered under section 21 shall not be eligible for a provisional certificate.
Section 25 Section 25 - Security to be furnished in Certain Cases
(1) Where it appears to the Prescribed Authority to be necessary so to do for the proper realization of the tax payable under this Act or for the proper custody and use of the forms, he may, by an order in writing and for reasons to be recorded therein, impose as a condition for the issue of a certificate of registration a requirement that
S.26 Imposition of Penalty for Failure to Get Registered
Section 26 Section 26 - Imposition of Penalty for Failure to Get Registered
(1) If a dealer, fails to apply for registration within thirty days from the date on which he is first liable to pay tax, he shall be liable to pay a penalty which shall be one hundred rupees for each day of default and such dealer shall, before filing the application of registration, deposit the penalty for the period from the d
S.27 Amendment, suspension and cancellation of certificate of registration
Section 27 Section 27 - Amendment, suspension and cancellation of certificate of registration
(1) Any registered dealer, who-
(a) sells or otherwise disposes of his business or any part of his business or effects any change in the ownership of his business or comes to know of any such change or discontinues his b
S.28 Liability to Obtain Registration and to furnish Information by Transporter
Section 28 Section 28 - Liability to Obtain Registration and to furnish Information by Transporter
(1) Every transporter engaged in the business of transporting taxable goods in the State shall,-
(a) get itself or himself registered within such time and in such manner as may be prescribed; and
S.29 Periodical Returns and Payment of Tax
Section 29 Section 29 - Periodical Returns and Payment of Tax
(1) Every registered dealer and every dealer liable to pay tax shall furnish a correct and complete tax return in such form for such period, by such dates and to such authority, as may be prescribed;
Provided that different periods may be prescribed fo
S.30 Return Defaults
Section 30 Section 30 - Return Defaults
(1) If any dealer fails to pay the amount of tax due within the time prescribed for its payment, under section 29, such dealer shall, in addition to the tax, be liable to pay simple interest, at the rate of one and half percent, per month on the amount of tax not so paid or on any less amount thereof remaining unpaid during such period, for the period com
S.31 Collection of Tax Only by Registered Dealers
Section 31 Section 31 - Collection of Tax Only by Registered Dealers
(1) No person other than,-
(a ) a registered dealer, or
(b) a person required to deduct any amount by way of tax under the provisions of this
S.32 Rounding off of the Amount of Tax, Interest or Penalty
Section 32 Section 32 - Rounding off of the Amount of Tax, Interest or Penalty
(1) For the purpose of calculation of tax, the taxable turnover, and where different portion of taxable turnover are liable to be taxed at different rates, each such portion, shall be rounded, off to the nearest multiple of ten rupees, and, for this purpose, where such amount contains a part of ten rupees, than, if such part i
S.33 Scrutiny of Returns
Section 33 Section 33 - Scrutiny of Returns
(1) Every return in relation to any period furnished by a registered dealer or a dealer to whom notice has been issued by the Prescribed Authority under section 29 shall be subject to scrutiny by the Prescribed Authority to verify the correctness of calculation, application of correct rate of tax and interest and input tax credit claimed therein, and
S.34 Provisional Assessment
Section 34 Section 34 - Provisional Assessment
(1) Where a dealer fails to furnish a tax return before the due date or if the tax return furnished by him appears to the Prescribed Authority to be incorrect and incomplete or if the dealer fails to furnish a correct and complete return with evidence of payment of tax and interest, if any, under sub-section (2) of section 33, the Prescribed Author
S.35 Self Assessment
Section 35 Section 35 - Self Assessment
(1) the amount of tax due from a dealer liable to pay tax may be assessed separately for each year during which he is so liable;
Provided that, the Commissioner may, subject to such conditions if any, as may be prescribed, assess the tax due from any dealer during a
S.36 Audit Assessment
Section 36 Section 36 - Audit Assessment
(a) a registered dealer is selected for audit assessment by the Prescribed Authority on the basis of any criteria or on random basis; or
S.37 Best judgment Assessment
Section 37 Section 37 - Best judgment Assessment
(a) has not furnished annual return in respect of any period by the prescribed date; or
(b) has knowingly furnished incomplete or incorrect an
S.38 Assessment of Dealer Who fails to Get himself Registered
Section 38 Section 38 - Assessment of Dealer Who fails to Get himself Registered
(1) If the Prescribed Authority upon information which has come into his possession, is satisfied that any dealer who has been liable to pay tax under this Act, in respect of any period, has failed to get himself registered, the Prescribed Authority shall proceed in such manner as may be prescribed to assess to the best of h
S.39 No Assessment After five Years
Section 39 Section 39 - No Assessment After five Years
No assessment under the foregoing provisions of this Act, shall be made after the expiry of five years from the end of the year to which the assessment relates; Provided that in case of offence under this Act, for which proceedings for prosecution has been initiated, the limitation as specified in this sub-section shall not apply.
S.40 Turnover Escaping Assessment
Section 40 Section 40 - Turnover Escaping Assessment
(1) Where after a dealer is assessed under section 34, 35, 36 or 37 of this Act for any year or part thereof, the Prescribed Authority has reason to believe that the whole or any part of the turnover of the dealer in respect of any period has,-
S.41 Exclusion of Time Period for assessment
Section 41 Section 41 - Exclusion of Time Period for assessment
In computing the period of limitation specified for assessment or reassessment, as the case may be, the time during which any assessment or reassessment proceedings remained stayed under the order of a competent Court shall be excluded.
S.42 Power of Reassessment in Certain Cases
Section 42 Section 42 - Power of Reassessment in Certain Cases
Where any Court or the Tribunal passes an order in appeal or revision to the effect that any tax assessed under this Act or the Central Sales Tax Act, 1956 should have been assessed under the provision of a law other than that under which it was assessed, than in consequence of such order or to give effect to any finding or direction containe
S.43 Payment and Recovery of Tax, Penalty and Interest
Section 43 Section 43. Payment and Recovery of Tax, Penalty and Interest
(1) Tax shall be paid in the manner hereinafter provided and at such intervals as may be prescribed.
(2) A dealer furnishing returns under section 29 shall pay into Government account, in such manner and at such interval as may be
S.44 Special Mode of Recovery
Section 44 Section 44 - Special Mode of Recovery
(1) Notwithstanding anything contained in any law or contract to the contrary, the Prescribed Authority may, at any time or from time to time, by notice in writing, a copy of which shall be forwarded to the dealer at his last known address, require,-
S.45 Application of the Provisions of the Assam Land and Revenue Regulation, 1886, the Bengal Public Demands Recovery Act, 1913 and the Revenue Recovery Act, 1890 for Purpose of Recovery of Sales tax Dues Recoverable as Arrears of Land Revenue
Section 45 Section 45 - Application of the Provisions of the Assam Land and Revenue Regulation, 1886, the Bengal Public Demands Recovery Act, 1913 and the Revenue Recovery Act, 1890 for Purpose of Recovery of Sales tax Dues Recoverable as Arrears of Land Revenue
For the purposes of recovery of any amount recoverable as an arrear of land revenue under this Act, the provisions of the Assam Land and
S.46 Special Powers of Tax Authorities for Recovery of Tax as Arrears of land Revenue
Section 46 Section 46 - Special Powers of Tax Authorities for Recovery of Tax as Arrears of land Revenue
(1) Notwithstanding anything contained in the Bengal Public Demands Recovery Act, 1913 the taxing authority appointed by the Government under sub-section (2) of section 3 of this Act for the purpose of recovery of tax, interest, penalty or any other sum due shall be deemed to be a Certificat
S.47 Special Provision Relating to Deduction of Tax at Source in Certain Case
Section 47 Section 47 - Special Provision Relating to Deduction of Tax at Source in Certain Case
(1) (a) Every person other than an individual, a Hindu Undivided Family, a firm or a company not under the control of the Government responsible for making any payment or discharging any liability on
S.48 Tax to be first Charge on Property
Section 48 Section 48 - Tax to be first Charge on Property
Notwithstanding anything constrained in any contract to the contrary but subject to any provision regarding creation of first charge in any Central Act for the time being in force, any amount payable by a dealer under this Act on account of tax, penalty or interest or any other sum which a person is required to pay under this Act shall be a first
S.49 Period of limitation for Recovery of Tax
Section 49 Section 49 - Period of limitation for Recovery of Tax
Notwithstanding anything contained in any law for the time being in force, no proceedings for recovery of any amount under this Act shall be initiated after the expiry of twelve years from the date of the relevant assessment or from the end of the relevant year.
Section 50
(1) Subject to other provisions of this Act and the rules made hereunder, if it is found on the assessment or reassessment, as the case may be, that a dealer has paid tax, interest or penalty in excess of what is due from him, the Prescribed Authority shall, on the claim being made by the dealer in the prescribed manner and within the prescribed time, refund to su
S.51 Provisional Refund
Section 51 Section 51 - Provisional Refund
(1) If a registered dealer has filed any return as required under this Act and the return shows any amount to be refundable to the dealer or account of sales in course of export out of the territory of India, then the dealer may apply in the manner and form as may be prescribed, to the Prescribed Authority for grant of provisional refund pending audit
S.52 Interest
Section 52
(1) A registered dealer entitled to refund in pursuance of any order under this Act including assessment or in pursuance of any order by any Court, shall be entitled to receive addition to the refund, simple interest at the rate of nine percent per annum for the period commencing after ninety days of the application clai
S.53 Power to Withhold Refund in Certain Cases
Section 53 Section 53 - Power to Withhold Refund in Certain Cases
(1) Where an order giving rise to refund is the subject matter of an appeal or further proceedings or where any other proceedings under this Act is pending, and the Prescribed Authority is of the opinion that the grant of such refund is likely to adversely affect the revenue and that it may not be possible to recover amount later the
S.54 Exemptions of Certain Sales and Purchases
Section 54 Section 54 - Exemptions of Certain Sales and Purchases
(1) Subject to such conditions as it may impose, the Government may, if it is necessary so to do in the public interest, by notification in the Official Gazette, exempt any sales or purchases made to or by a class of dealers or persons specified in the said notification from payment of the whole or any part of any tax payable under the
S.55 Maintenance of accounts and records etc.
Section 55 Section 55 - Maintenance of accounts and records etc.
(1) Every registered dealer or every dealer liable to pay tax under this Act shall keep a true and up-to-date account of the value of goods purchased or manufactured and sold by him or goods held by him in sk, in respect of each class of goods taxable at different rate of tax under this Act including input tax paid and output tax payable
S.56 Tax invoice
Section 56
(1) Every registered dealer making a taxable sale to another dealer, whether registered or not, shall provide that purchaser at the time of sale with a tax invoice containing such particulars as specified in sub-section (4), and retain a copy thereof.
S.57 Credit and Debit Notes
Section 57 Section 57 - Credit and Debit Notes
(1) Where a tax invoice has been issued and the amount shown as tax charged in the tax invoice exceeds the actual tax charged in respect of the sale concerned, the seller shall provide the purchaser with a credit note within six months of the sales of goods involved in the transaction, containing such particulars as may be prescribed.
S.58 Quoting of Registration Number
Section 58 Section 58 - Quoting of Registration Number
(1) For the purposes of identification of a registered dealer liable to pay tax the Prescribed Authority shall issue a registration number known as Taxpayer Identification Number (TIN). Every registered dealer shall quote such registration number allotted to him by the Prescribed Authority on all correspondences made, or statements and returns
S.59 Period of Retention of Accounts
Section 59 Section 59 - Period of Retention of Accounts
(1) Every dealer shall preserve books of accounts including tax invoice and retail invoices until the expiry of eight years after the end of the year to which they relate or 'for such other period as may be prescribed or until the assessment reaches its finality, whichever is later.
S.60 Electronic Record
Section 60 Section 60 - Electronic Record
Every dealer who maintains the records in a computer or any other electronic device shall also maintain day to day print out of all such records and shall retain them for the period specified in section 59.
S.61 Requirement to Provide Information
Section 61 Section 61 - Requirement to Provide Information
Notwithstanding anything contrary to the provisions of this Act, the Commissioner may, for any purpose related to the administration or enforcement of the provisions of this Act, by notice, require any person to provide the Commissioner, within such reasonable time as is stipulated in the notice, with any information or additional infor
S.62 Audit Accounts
Section 62 Section 62 - Audit Accounts
(1) Where in any particular year, the gross turnover of a dealer exceeds forty lakhs rupees or such other amount as the Commissioner may, by notification in the Official Gazette, specify, then such dealer shall get has accounts, in respect of that year audited by an accountant within six months from the end of that year and obtain a report of such audit in
S.63 Liability in case of transfer of business
Section 63 Section 63 - Liability in case of transfer of business
(1) Where the business of a dealer liable to pay tax under this Act is transferred in whole or in part, by sale, bequest, inheritance, gift, lease, licence, or in any other manner what so ever the dealer and the person to whom the business is so transferred shall jointly and severally be liable to pay the tax (including any penalty) due fr
S.64 Liability to pay tax in case of death
Section 64 Section 64 - Liability to pay tax in case of death
Where a dealer, liable to pay tax under this Act, dies then,-
(a) if the business carried on by the dealer is continued after his death, by his legal representative or any other person, such legal representative or other person shall be liable to pay t
S.65 Liability of guardians, Trustees and court of wards etc.
Section 65 Section 65 - Liability of guardians, Trustees and court of wards etc.
(1) Where the business in respect of which tax is payable under this Act is carried on by, or is in the charge of any guardian, trustee or agent of a minor or other incapacitated person on his behalf and for the benefit of such minor or other incapacitated person, the tax (including any penalty) shall be levied upon and reco
S.66 Liability of partners of firm to pay tax
Section 66 Section 66 - Liability of partners of firm to pay tax
(1) Notwithstanding, anything contained in the Indian Partnership Act, 1932 or in any contract to the contrary, where any firm is liable to pay any tax (including any penalty) under this Act, the firm and each of the partners of the firm shall be jointly and severally liable for such payment and accordingly any notice or order under this Ac
S.67 Liability to tax of a partitioned Hindu Undivided Family and dissolved firm etc.
Section 67 Section 67 - Liability to tax of a partitioned Hindu Undivided Family and dissolved firm etc.
(1) Where a dealer, liable to pay tax under this Act, is a Hindu Undivided Family and the joint family property is partitioned amongst the various members or group of members, then each member or group of members shall be jointly and severally liable to pay the tax including any penalty, sum
S.68 Certain agents liable to tax for sales on behalf of principal
Section 68 Section 68 - Certain agents liable to tax for sales on behalf of principal
(1) Where any person sells or purchases any taxable goods on behalf of his principal then such person and his principal shall both be jointly and severally liable to pay tax on the turnover of such sales or purchases.
S.69 Liability of contractor and sub-contractor to tax
Section 69 Section 69 - Liability of contractor and sub-contractor to tax
(1) Where a dealer carries on the business of transfer of property in gods involved in the execution of a works contract (hereinafter referred to as a contractor) through another such dealer (hereinafter referred to as a sub-contractor) directly or otherwise, and the sub-contractor executes such works contract and each or either of
S.70 Liability in case of company in liquidation
Section 70 Section 70 - Liability in case of company in liquidation
(a) who is a liquidator of any company which is being wound up whether under the orders of a Court or otherwise; or
S.71 Amalgamation of Companies
Section 71 Section 71 - Amalgamation of Companies
(1) When tow or more companies are to be amalgamated by the order of a Court or of the Central Government and the order is to take effect from a date earlier to the date of the order and any two or more such companies have sold or purchased any goods to or from each other in the period commencing on the date from which the order is to take effec
S.72 Survey
Section 72
(1) With a view to identifying dealers who are liable to pay tax under this Act, but have remained unregistered, the Commissioner shall from time to time cause a survey of unregistered dealers to be undertaken.
(2) For the purpose of survey the Commissioner may by general or
S.73 Cross checking of transactions
Section 73 Section 73 - Cross checking of transactions
(1) With a view to preventing evasion of tax and ensuring proper compliance with the provisions of this Act, the Commissioner may from time to time collect information regarding sales an purchases effected by any class of dealers and cause any of such transactions of sale and purchase to be cross-checked.
Section 74 Section 74 - Production and inspection of accounts and documents and search of premises
(1) The Commissioner or any authority appointed under sub-section (1) of section 3 to assist him may, subject to such conditions as may be prescribed, require any dealer or any other person to produce before him any accounts, registers or documents, or to furnish any information, relating to sks o
S.75 Establishment of check-posts
Section 75 Section 75 - Establishment of check-posts
(1) If the Government, considers it necessary that, with a view to preventing or checking evasion of tax under this Act in any place or places in the State, it is necessary so to do, it may, by notification in the Official Gazette, direct the establishment of a check-post or the erection of a barrier, or both, at such place or places as may be
S.76 Transit of goods by road through the state and issue of transit pass
Section 76 Section 76 - Transit of goods by road through the state and issue of transit pass
(1) Where a goods vehicle is carrying goods taxable under this Act,-
a) from any place outside the State and is bound for any place outside the State, and in course of its movements passes through the State; or
S.77 Import of Goods into the State by Rail, River, Air or Post
Section 77 Section 77 - Import of Goods into the State by Rail, River, Air or Post
(1) No person shall transport from any railway station, steamer station, airport, port, post office or any other place whether of a similar nature or otherwise, any consignment of goods except in accordance with such restrictions and conditions as may be prescribed, with a view to ensure that there is no evasion of tax pay
S.78 Power to Purchase Goods in Case of Under Valuation
Section 78 Section 78 - Power to Purchase Goods in Case of Under Valuation
(1) Where in respect of any taxable goods, carried in a goods vehicle or held in sk by any dealer or on his behalf by any other person, or held in the custody of any transporter, the Prescribed Authority or any authority to assist the Commissioner under sub section (2) of section 3, has r
S.79 Appeals to the Appellate Authority
Section 79 Section 79 - Appeals to the Appellate Authority
(1) Any person aggrieved by an order passed under the Act by a taxing authority lower in rank than a Deputy Commissioner of Taxes, may appeal to the Appellate Authority, in the manner as may be prescribed, within sixty days from the date of receipt of such order.
Section 80 Section 80 - Appeals to the Appellate Tribunal
(1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order,-
(a) an order passed by the Appellate Authority under section 79; and
Section 81 Section 81 - Revision to High court
(1) Any dealer or other person, who is dissatisfied with the decision of the Appellate Tribunal, or the Commissioner may, within sixty days after being notified of the decision of the Appellate Tribunal, file a revision to the High Court, and the dealer or other person so appealing shall serve a copy of the notice of revision on the respondents to
S.82 Revision by the Commissioner
Section 82 Section 82 - Revision by the Commissioner
The Commissioner may, on his own motion, call for and examine the record of any proceedings under this Act and if he considers that any order passed therein by any officer other than the Appellate Authority and the Appellate Tribunal, is erroneous in so far as it is prejudicial to the interest of the revenue, may, after giving the dealer a re
S.83 Power to rectify error apparent on the record
Section 83 Section 83 - Power to rectify error apparent on the record
(1) Any authority including the Appellate Authority, Revisional Authority and Appellate Tribunal may, on an application or otherwise at any time within three years from the date of any order passed by it, rectify any error apparent on the face of the record.
Section 84 Section 84 - Application of Section 4 and 12 of Limitation Act, 1963
In computing the period of limitation under this chapter, the previsions of section 4 and 12 of the Limitation Act, 1963 shall, so far as may be, apply.
Section 85 Section 85 - Offences and Prosecution
(a) being liable to pay tax under this Act, carries on business as a dealer without getting himself registered under section 21; or
S.86 Offences by companies and Hindu Undivided Family
Section 86 Section 86 - Offences by companies and Hindu Undivided Family
(1) Where an offence under this Act or the rules made thereunder has been committed by an company, every person who at the time when the offence was committed, was in-charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company shall be deemed to be guilty of the offence and s
S.87 Cognizance of offences
Section 87 Section 87 - Cognizance of offences
(1) No Court shall take cognizance of any offence under this Act or the rules made thereunder except with the previous sanction of the Commissioner and no Court inferior to that of a Metropolitan Magistrate or a Magistrate of the first class shall try any offence under this Act.
Section 88 Section 88 - Investigation of offences
(1) Subject to conditions if any, as may be prescribed, the Commissioner may authorise either generally or in respect of a particular case or class of cases any officer subordinate to him to investigate all or any of the offences punishable under this Act.
S.89 Compounding offences
Section 89 Section 89 - Compounding offences
(1) The Commissioner may, either before or after the institution of proceedings of prosecution for any offence punishable under section 85 or under any rules made under this Act, accept from any person charged with such offence, by way of composition-
S.90 Penalties
Section 90
Whosoever contravenes or fails to comply with, any of the provisions of this Act or the rules made thereunder or any order or direction made or given under this Act or the rules thereunder, shall, if no other penalty is provided under this Act for contravention or failure, be liable to imposition of a penalty of an amount not exceeding twice the amount of tax i
S.91 Dealer to Declare the Name of his Business Manager
Section 91 Section 91 - Dealer to Declare the Name of his Business Manager
(1) Every dealer, who is liable to pay tax, and who is a Hindu Undivided Family or an association of persons, club or society, firm or company, or who is engaged in business as the guardian or trustee or otherwise on behalf of another person, shall within the period prescribed, furnish a declaration in the manner prescribed statin
S.92 Special Powers for Reconstitution of Records in Certain Circumstances
Section 92 Section 92 - Special Powers for Reconstitution of Records in Certain Circumstances
(1) If the Commissioner is satisfied that any records pertaining to a dealer have been destroyed as a result of fire, flood or earthquake or otherwise as a result of any natural or other calamity or event, he may by notice in writing, require the dealer to attend before him on a date and at a place specified in
S.93 Publication and Disclosure of Information Respecting Dealers and Other Persons in Public Interest
Section 93 Section 93 - Publication and Disclosure of Information Respecting Dealers and Other Persons in Public Interest
(1) Notwithstanding anything contained in section 102, if the Commissioner is of the opinion that it is necessary or expedient in the public interest to publish or disclose the names of any dealers or other persons and any particulars relating to any proceedings under this A
S.94 Service of Notice When family is Disrupted or firm is Dissolved or business is Discontinued
Section 94 Section 94 - Service of Notice When family is Disrupted or firm is Dissolved or business is Discontinued
(1) Where a Hindu Undivided Family has been partitioned, notice under this Act shall be served on the person who was the last manager of the Hindu Undivided Family, or if such person cannot be found, then on all adults who were members of the Hindu Undivided Family, immediately be
S.95 Power to call for Information or Statement from bank, Post Office, Railway, Etc.
Section 95 Section 95 - Power to call for Information or Statement from bank, Post Office, Railway, Etc.
Subject to the provisions of any law for the time being in force, the Commissioner, may require, by notice, any bank, post office, railway, transporter, carrier, shipper, owner or lessee of a warehouse, or clearing, forwarding or transporting agent to furnish to him any information or statem
S.96 Power to Collect Statistics
Section 96 Section 96 - Power to Collect Statistics
(1) If the Commissioner considers that for the purposes of better administration of this Act it is necessary so to do, he may by notification in the Official Gazette, direct that statistics be collected relating to any matter dealt with, by or in connection with this Act.
Section 97 Section 97 - Power to Take Evidence on Oath
(1) A taxing authority or an Appellate Authority shall for the purposes of this Act, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908, when trying a suit, in respect of the following matters, namely.
S.98 Transfer to Defraud Revenue Void
Section 98 Section 98 - Transfer to Defraud Revenue Void
(1) Where, during the pendency of any proceedings under this Act any person liable to pay any tax or other dues creates a charge on, or transfers any movable or immovable property belonging to him in favour of any other person with the intention of defrauding any such tax or other dues, such charge or transfer shall be void as against any claim
S.99 Bar to certain proceedings
Section 99 Section 99 - Bar to certain proceedings
(1) No assessment made and no order passed under this Act or the rules made thereunder by any authority shall be called in question in any Court, and save as is provided in this Act, no appeal shall lie against any such assessment or order.
S.100 Indemnity
Section 100
No suit, prosecution or other legal proceedings shall lie against any officer of Government for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.
S.101 Automation
Section 101
(1) The Government shall endeavour to introduce and establish an automated -data processing system for complementing the purposes of this Act and for matters incidental and allied thereto.
(2) In order to make the said system effective, the Government may from time t
S.102 Returns etc. to be confidential
Section 102 Section 102 - Returns etc. to be confidential
(1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given in the course of any proceedings under this Act ( other than proceedings before a criminal Court) or in any record of any assessment proceedings, or any proceedings relating to
S.103 Appearance before any authority in proceedings
Section 103 Section 103 - Appearance before any authority in proceedings
(1) Any person who is entitled or required to appear before any authority including the Appellate Tribunal in connection with any proceedings under this Act, otherwise than when required to appear personally for examination on oath or affirmation, may appear-
Section 104 Section 104 - Power to write off demand
Where a demand against a dealer for a year or years payable under this Act including the Central Sales Tax Act, 1956 has been outstanding for more than ten years from the year during which such demand is created, and such demand has been rendered irrecoverable for want of any kind of property of the dealer for being attached and sold, without
S.105 Determination of disputed questions
Section 105 Section 105 - Determination of disputed questions
(1) If any question arises, otherwise than in proceedings pending before an Appellate Authority or an Appellate Tribunal or a Court, whether or not-
(a) any person or association of persons, society, club, firm, company, corporation, undertak
S.106 Power of Government to make rules
Section 106 Section 106 - Power of Government to make rules
(1) The Government may, subject to the condition of previous publication, make rules, by notification, for carrying out the purposes of this Act ;
Provided that if the Government is satisfied that circumstances exist which render it necessary f
S.107 Repeal and saving
Section 107 Section 107 - Repeal and saving
(1) The Assam General Sales Tax Act, 1993 and the Assam Taxation (On Luxuries) Act, 1997 (hereinafter referred as the repealed Acts) as is in force in the State are hereby repealed from the date of commencement of this Act.
(2) The repeal shall not-
S.108 Sk brought forward during transition
Section 108 Section 108 - Sk brought forward during transition
(1) A registered dealer under this Act shall be entitled to input tax credit in respect of any sales tax paid under the Assam General Sales Tax Act, 1993 on taxable goods held as opening sk as on the date of commencement of this Act, if such goods were purchased not more than twelve months prior to the date of commencement of this Act;
S.109 Transitional provisions
Section 109 Section 109 - Transitional provisions
(1) A registered dealer who would have continued to be so liable to pay tax under the Assam General Sales Tax Act. 1993 had this Act not come into force, shall be deemed to be a registered dealer under this Act till a fresh registration is granted to him in terms of the provisions of this Act.'
S.110 Power to remove difficulties
Section 110 Section 110 - Power to remove difficulties
If any difficulty a rises in giving effect to the provisions of this Act, the Government may, by notification in the Official Gazette, make such provisions, not inconsistent with the purposes of this Act, as appear to it to be necessary or expedient for removing the difficulty.
Sch.1 .
Schedule I Schedule I - FIRST SCHEDULE
Sch.2 .
Schedule II Sch.3 .
Schedule III Sch.4 .
Schedule IV Sch.5 .
Schedule V Schedule V - FIFTH SCHEDULE
Sch.6 .
Schedule VI Schedule VI - SIXTH SCHEDULE
Sch.7 .
Schedule VII Schedule VII - SEVENTH SCHEDULE
Sch.8 .
Schedule VIII Schedule VIII - EIGHT SCHEDULE
AI Assistant
