MEGHALAYA PURCHASE TAX (AMENDMENT) ACT, 1972

Act No. 17 of 1972

12th October, 1972

An Act further to amend the Assam Purchase Tax Act, 1967 (Assam Act XIX of 1967), in its application to the State of Meghalaya Be it enacted by the Legislature of Meghalaya in the Twenty-third Year of the Republic of India as follows:-

S.1 Short title, and commencement

• (1) This Act may be called the Meghalaya Purchase Tax (Amendment) Act, 1972.
• (2) It shall be deemed to have come into force on 4th December, 1972.

S.2 Insertion of new section 3 A in Assam Act XIX of 1967

After section 3 of the Assam Purchase Tax Act, 1947 the following shall be inserted as section namely:-

3A. "Surcharge on Purchase.--

• (1) Subject to the Provisions of this section every dealer shall be liable to pay in addition to tax under section 3 and any other dues payable under any law for the time being in force, a surcharge, hereinafter referred to as Purchase Surcharge, on his purchases of taxable goods.
• (2) The rate of Purchase Surcharge on any purchase shall be one per centum of the amount of tax payable under this Act in respect of the said purchase:
• Provided that this surcharge shall not apply in respect of goods declared to be of special importance under section 14 of the Central Sales Tax Act, 1956(Central Act 74 of 1956), if the ceiling rates as prescribed under section 15 (A) of the aforesaid Act has been reached:
• Provided further that the amount of Purchase Surcharge payable by a dealer for any return period as prescri