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Assam General Sales Tax Act, 1993

Last Updated 13th February, 2020 [ass346]

Chapter-I

Preliminary

(1) "Appellate Authority" means the Authority authorised by the State Government under sub-section (5) of Section 3 to hear and decided appeals under section 34.

(2) "Appointed day" means the date or dates appointed for the commencement of the provisions of this Act under sub-section (3) of the section 1.

(3) "Assessing Officer" means any person appointed to assist the Commissioner under sub section (1) of section 3 to whom all or any of the powers of the Commissioner for the levy and collection of tax conferred by or under this Act or rules framed there under has been delegated by the Commissioner under sub section (3) of that section.

(4) "Assessment" means an assessment or reassessment of tax payable under this Act.

(5) "Business" includes -

(i) any trade, commerce, manufacture of any adventure or concern in the nature of trade, commerce or manufacture whether or not such trade, commerce, manufacture adventure or concern is carried on with the motive to make gain or profit and whether or not any gain or profit accrues therefrom;

(ii) the execution of any works contract or transfer of the right to use any goods for any purpose under a lease; and

(iii) any transaction including the rendering of any service in connection with or incidental or ancillary to, such trade, commerce, manufacture, adventure, concern, works-contract or lease, or to the setting up of any such business;

(6) "Commissioner" means a person appointed to be the Commissioner of Taxes under sub section (1) of section 3;

(7) "Company" means a company as defined in section 3 of the Companies Act, 1956 (1 of 1956);

(8) "Contractee" means any person at whose instance or for whose benefit a works-contract is executed;

(9) "Contractor" means any person executing a works - contract and includes a sub contractor;

(10) "Dealer" means any persons who carries on the business of selling or purchasing goods in the State and includes -

(i) Government and local authority;

(ii) a comparative society or a club or any association which supplies goods to its members or which sells goods supplied to it by its members;

(iii) a factor, a broker, a commission agent, a del credere agent, and auctioneer or any other mercantile agent, by whatever name called, and whether of the same description as herein before mentioned or not, who carries on the business of purchasing or selling goods and who has, in the customary of business, authority to purchase or sell goods for and on behalf of, or belong to principals whether resident within or outside the State; and includes a person delivering goods on the purchase or any system of payment of installment or making any sale within the meaning of clause (33) of this section;

(iv) a contractor or a lessor;

(11) "Declared goods" means goods declared under section 14 of the Central Sale Tax Act, 1956 (74 of 1956), to be of special importance in inter-State trade or commerce and the sale or which is taxable under this Act;

(12) "Director" in relation to a company has the meaning assigned to it in the Companies Act, 1956 (1 of 1956);

(13) "Financial lease" means a lease, normally irrevocable, that transfers substantially all the risks and rewards incidental to the ownership of an asset which may or may not be eventually transferred;

(14) "Firm, partner and partnership" have the meaning respectively assigned to them in the Indian Partnership Act, 1932 (9 of 1932);

(15) "Goods" means all kinds of movable properties other than newspapers, actionable claims, stocks, or securities;

(16) "Government" means the Central Government or the Government of any State or Union Territory in the Indian Union;

(17) "Goods turnover" in respect of any period means the aggregate of the sale prices received or receivable or purchase prices paid or payable by the dealer in respect of all sales or purchases of goods effected by him during such period;

(18) "Hire purchase" means an agreement under which goods are let on hire and the hirer has the option to purchase the goods in accordance with the terms of the agreement and under which -

(i) possession of goods is delivered by the owner thereof to a person on condition that such persons pays the agreed amount in periodical installments;

(ii) the property in the goods is to pass to such person on the payment of the last of such installments ; and

(iii) such person has the right to terminate the agreement at any time before the property so passes;

(19) "Lease" means any agreement or arrangement whereby the right to use any goods for any purpose is transferred by one person to another whether or not for a specified purpose for cash deferred payment or other valuable consideration without the transfer of ownership and includes a sub lease but does not include any transfer on hire purchase or any system of payment by installments;

(20) "Lesee" means any person to whom the right to use any goods for any purpose is transferred under a lease;

(21) "Lessor" means any person by whom the right to use any goods for any purpose is transferred under a lease;

(22) "Manufacture" with all its grammatical variations and cognate expressions, means producing, making, extracting, altering, ornamenting, blending, finishing or otherwise processing, treating or adapting any goods; but does not include a works contract or such manufactures or manufacturing processes as may be prescribed;

(23) "Month" means the month according to the English calendar;

(24) "Official Gazette" means the Official Gazette of the Government of the State;

(25) "Operating lease" means a lease other than a financial lease;

(26) "Person" means any individual or association or body of individuals and includes a department of the Government, a Hindu undivided or joint family, a firm and a company whether incorporated or not, or a public sector undertaking;

(27) "Prescribed" means prescribed by rules made under this Act;

(28) "Principal Officer" used with reference to a company or association, means the Secretary, Manager, Managing Agent or Managing Director of the company or the Manager of the association and includes any person connected with the management of the affairs of the company or association upon whom the Commissioner has served a notice of his intention of treating him as the Principal Officer thereof;

(29) "Public servant" has the same meaning as in section 21 of the Indian Penal Code, 1860 (45 of 1860);

(30) "Purchase price" means the amount paid or payable by a dealer as valuable consideration for the purchase of goods determined in the prescribed manner;

(31) "Registered dealer" means a dealer registered under the provisions of this Act;

(32) "Rules" means the rules framed under this Act;

(33) "Sales" with all the grammatical variations and cognate expressions means any transfer of property in goods by any persons for cash, deterred payment or other valuable consideration, and includes-

(i) Any transfer otherwise than in pursuance of a contract of property in any goods for cash, deterred payment or other valuable consideration;

(ii) Any transfer of property in goods (whether as goods or in some other form) involved I the execution of a works-contract;

(iii) Any delivery of goods on hire purchase or any system of payment by installments or under a financial lease;

(iv) Any transer of the use of any goods under an operating lease;

(v) Any supply of goods by an unincorporated association or a body of persons to a member thereof for cash, deferred payment or other valuable consideration;

(vi) Any supply, by way of or as part of any service or in any other manner whatsoever of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service is for cash, deferred payment or other valuable consideration;

(a) In a case falling under sub clause (ii), if the goods are in the State at the time of their use, application or appropriation for the execution of the works contract notwithstanding that the agreement for the works contract has been wholly or in part entered into outside the State or that the goods have been, wholly or in part, moved from outside the State;

(b) In a case falling under sub clause (iii), if the goods are delivered for use in the State;

(c) In a case falling under sub clause (iv), if the goods are used by the lessee within the State during any period notwithstanding that the agreement for the lease has been made outside the State or that the goods have been delivered to the lessee outside the State;

(d) In any other case if the goods are in the State -

(i) In the case of specific or ascertained goods, at the time the contract of sale or purchase is made; and

(ii) In the case of unascertained or future goods, at the time of their appropriation to the contract of sale or purchase by the seller, whether the assent of the buyer to such appropriation is prior or subsequent to appropriation;

(a) When the goods are transferred from a principal to his selling agent and from the selling agent to his purchaser, or

(b) When the goods are transferred from the seller to a buying agent and from the buying agent to his principal, if the agent is found in either of the cases aforesaid-

(i) To have sold the goods at one rate and passed on the ale proceeds to his principal at another rate; or

(ii) to have purchased the goods at one rate and passed them on to his principal at another rate; or

(iii) Not to have accounted to his principal for the entire collection or deductions made by him, in the sales or purchase effected by him on behalf of his principal; or

(iv) To have acted for a fictitious or non existent principal.

(34) "Sale Price" means:-

(a) In respect of a sale falling under sub clause (ii) of clause (33) the consideration received or receivable by the dealer in respect of any works contract executed or under execution by him as increased by the market price of any goods supplied or to be supplied to him free of cost or the excess of the market price over the price charged on any goods supplied to be supplied to him at a concessional rate by the contractee or any other person for use, application or appropriation in the works-contract;

(b) In respect of a sale falling under sub-clause (iii) of clause (33) the price which the goods would have fetched if sold on the date they were delivered;

(c) In respect of a sale falling under sub-clause (iv) of clause (33), the consideration received or receivable by the dealer in respect of the lease;

(d) In respect of a sale under any other sub-clause of clause (33), the amount received or receivable by a dealer as valuable consideration for the sale of goods including any sum charged, whether stated separately or not for anything done by the dealer in respect of the goods at the time of or before delivery thereof or undertaken to be done after the delivery whether under the contract of sale or under a separate contract but excluding -

(i) The cost of outward freight, delivery, or installation or interest when such cost or interest is separately charged, subject to such conditions and restrictions as may be prescribed, and

(ii) Any sum allowed as a cash discount according to ordinary trade practice;

(35) "State means the State of Assam;

(36) "Tax" means the tax payable under this Act on the sale or purchase of goods and includes any tax payable on the transfer of property in goods (whether as goods or in any other form) involved in the a works-contract or on the transfer of the right to use any goods for any purpose;

(37) "Tribunal" means the Assam Sales Tax Appellate Tribunal appointed under section 5;

(38) "Works contract" means and includes any agreement for carrying out-

(i) The construction, fitting out, improvement or repair of any building, road, bridge, dam or other immovable property; or

(ii) The installation, fabrication, assembling, commissioning or repair of any plant or machinery, whether or not affixed to any building or other immovable property; or

(iii) The overhauling or repairing or dismantling of -

(a) Any motor vehicle,

(b) Any sea-going vessel,

(c) Any other vessel propelled by mechanical means;

(d) Any aircraft; or

(e) Any equipment or necessary part of any of the aforesaid items; or

(iv) The fitting out or fabrication, assembling altering, or re-assembling, blending, furnishing, improving, processing or otherwise treating or adapting any goods; and

(v) The supply of goods and provision of known how, designs, labour-supervision inspection, training or other services in connection with any of the operations mentioned in sub-clauses (i) to (iv) above.

(39) "Year" means the official financial year of the Government.

Chapter II

Tax Authorities and Appellate Tribunal

(a) The persons who are qualified to be judges of the High Court, and serving or retired person;

(b) And the serving or retired person belong to the Assam Taxation Service who hold or have held a post not below the rank of Deputy Commissioner of Taxes.

Chapter III

Incedence and Levy of Tax

(i) Outside the State;

(ii) In the course of the import of the goods into or export of the goods out of, the territory of India; or

(iii) In the course of Inter-State trade or commerce

(i) In the case of a dealer who has more than one place of business in the State or, who is an importer or a manufacturer or a casual dealer or non-resident dealer or an agent of a non-residential dealer on a dealer in whose case the tax is leviable at the point of last purchase ...... Nil.

(ii) In the case of a dealer, being a lessor under an operating lease ...... Rs 50,000/-

(iii) In respect of any other dealer or contractor or lessor ....... Rs 50,000/-

(a) In respect of goods specified in Schedule II, at the first point of sale within the State, all the rate or rates specified in that Schedule;

(b) In respect of goods specified in Schedule III, all the point of last sale within the State, at the rate or rates specified in that Schedule;

(c) In respect of goods specified in Schedule IV, at such point or point of sale and at such rate or rates as specified in that Schedule;

(d) In respect of goods specified in Schedule V, at such point or points of purchase and at such rate or rates specified in that Schedule;

(e) In respect of any transfer of property in goods (whether as goods or any other form) involved in a works-contract of the nature specified in Schedule VI, at the rate or rates specified in that Schedule; and

(f) In respect of any operating lease as specified in Schedule VII, at the rate or rates specified in that Schedule;

(i) The turnover during such year of goods exempted under section 9;

(ii) In respect of goods specified in Schedule II, the turnover during such year of goods which is shown, to the satisfaction of the Assessing Authority, to have been subjected to tax in the State;

(iii) In respect of goods specified in Schedule III, the turnover during such year of sale to registered dealers of goods specified in the purchasing dealer's certificate of registration as being intended for resale within the State or of containers or other materials for the packing of such goods;

(iv) In respect of goods involved in any works-contract specified in Schedule VI-

(a) The turnover retaining to declared goods, and

(b) So much of the labour and other charges incurred by the dealer after the transfer of the property in the goods involved in the works contract or at the option of the dealer such percentage towards labour and other charges of the gross turnover after deducting therefrom the turnover relating to declared goods as is specified in that Schedule;

(v) Such other amount as may be prescribed and

(vi) From the resultant balance an amount arrived at by applying the following formula -

(i) Where a dealer, in the course of business, purchases any goods (the sale or purchases of which is liable to tax under this Act) from the registered dealer in circumstances in which no tax is payable under this section, or

(ii) Where a dealer, in the course of business, purchases any goods (the sale or purchases of which is liable to tax under this Act) from a person other than a registered dealer; and such goods or the goods in the manufacture of which they have been used are not sold in the State within such period as may be prescribed;

(i) At all or any specified point or points of sale in a series of sales by successive dealers; or

(ii) By any specified class of persons in regard to the whole or any part of their turnover:

Chapter IV

Registration of Dealers, Etc.

(i) The business in respect of which the certificate was issued has been discontinued or transferred, or

(ii) The liability to pay tax in respect of such business has ceased under this Act.

(a) For the purpose and timely payment of the amount of any tax or other sum payable under this Act; or

(b) For the proper use and safe custody of any declaration furnished or any form prescribed under sub-section (2) of section to supplied under this Act.

Chapter V

Return, Assessment and Re-Assessment

(a) In the case of an individual, by the individual himself, and where the individual is absent from India by the individual concerned or by some person duly authorised by him in this behalf and where the individual is mentally incapacitated from attending to his affairs by his guardian or by any other person competent to act on his behalf.

(b) In the case of a Hindu undivided family by the kerta and where the karta is absent from India or is mentally incapacitated from attending to his affairs by any other adult member of such family;

(c) In any case of a company or local authority, by the Principal Officer thereof;

(d) In the case of any other association, by any member of the association or the Principal Officer thereof; and

(e) In the case of any other person, by that person or by some person competent to act on his behalf.

(a) In a case where an assessment has been made under sub-section (2), subject to such conditions as may be prescribed, and

(b) In a case not falling under sub-section (2) where a return has been furnished, serve on the dealer a notice in the prescribed form requiring him on the date and at the place specified therein, to appear before him and to produce or cause to the produced any evidence on which he may rely in support of his return, or produce or cause to be produced such accounts or documents as the Assessing Officer may specify in such notice.

(a) In a case where the dealer has concealed, omitted or failed to disclose fully and truly the particulars of such turnover or furnished incorrect or incomplete particulars of his turnover or the rate of tax applicable to any part thereof or made incorrect claim for any exemption deduction or relief, within eight years from the date of the relevant year for which or, part of which the assessment or re-assessment is required to be made; and

(b) In any other case, within four years from the end of the relevant year for which or part of which an assessment or re-assessment is required to be made;

(a) In a case falling under clause (1) of that section, after the expiry of three years; and

(b) In a case falling under clause (b) of that section after the expiry of one year from the end of the year in which the notice under that section is served on the dealer.

Chapter VII

Payment, Collection, Recovery and Refund of Tax or Other Dues.

(a) From whom any amount of money is due or may become due, to a dealer or person liable on whom notice has been served under sub-section (1) of section 25; or

(b) Who holds or may subsequently hold money for or on account of such dealer or person liable, to pay to the Assessing Officer either forthwith upon the money becoming due or being held or within the time specified I the first mentioned notice (but not before the money becomes due or is held as aforesaid) so much of the money as is sufficient to pay the amount due by the dealer or person liable as respect of any amount payable under this Act, or the whole of the money where it is equal to or less than that amount.

(a) Every person (not being an individual or a Hindu undivided family) responsible for making any payment or discharging any liability on account of any amount payable for the transfer of property in goods (whether as goods or in some other form) involved in a works contract specified in Schedule VI or for the transfer of the right to use any goods specified in Schedule VI for any purpose.

(b) Every person responsible for paying sale price or consideration or any amount purporting to be the full or part payment of sale price or consideration in respect of any sale or supply of goods liable to tax under this Act to the State Government or to a company, corporation, board, authority, undertaking or any other body by whatever name called, owned, financed or controlled wholly or substantially by the State Government, or a public company shall, at the time of credit to the account of or a public company shall, at the time of credit to the account of or payment to the payee of such amount in cash, by cheque, by adjustment or in any other manner whatsoever, deduct tax therefrom in the prescribed manner at the prescribed rate:

(a) Any other law for the time being in force relating to the recovery of debts due to the State Government, or

(b) The right of the State Government to institute a suit for the recovery of the arrears due from the assessee;

(a) In a case where such refund relates to any excess paid before or at the time of furnishing the return under sub-section (3) of section 16 from the first day in month next following the month in which such return is actually furnished; and

(b) In any other case from the first day of the month next following the month in which such payment was actually made;

Chapter VIII

Appeal, Revision, Determination and Rectification

(a) By a dealer or a person aggrieved by any final order passed under this Act by the Commissioner in so far as such order relates to the assessment of turnover of the tax payable or to the imposition of any penalty under this Act and

(b) By a dealer or a person or the Commissioner aggrieved by any final order passed in Appellate Authority in so far as such order relates to the assessment of turnover or the tax payable or to the imposition of any penalty under this Act within sixty days from the date on which such order was served on him.

(a) An assessment made under subsection (2) of section 7; or

(b) A determination of tax made under section 20; or

(c) An order levying interest under section 22; or

(d) An order withholding a refund under section 31; or

(e) An order pertaining to the seizure of account books, registers and other documents under section 44; or

(f) An order under section 46; or

(g) An order sanctioning prosecution under any provision of this Act or compounding refusing to compound any offence under section 67; or

(h) Such other orders as may be prescribed.

(a) Summarily reject the appeal unless the requirements of section 33 and any rules framed thereunder have been duly compiled with; or

(b) Confirm or annul the order; or

(c) Very the order so as either to enhance or reduce the tax, penalty or any other sum payable by the dealer, or

(d) Set aside the order and issue directions for a fresh order to be made; or

(e) Pass such other order as he or it thinks fit.

Chapter IX

Accounts, Inspection, Search and Seizure, Restrictions on Movement of Goods and Power to Call for Information

(a) Maintain correct and complete accounts of dispatches and arrivals of goods and also of stock and goods manufactured or transferred in a register in such form as may be laid down by the Commissioner by a notification; and

(b) Display at a conspicuous place at his place of business a list of all accounts books maintained by him and also description and location of all godowns, warehouses and manufacturing premises where the goods are stored, kept or manufactured.

(a) Keep an account of purchases in such form as the Commissioner any lay down by a notification, and shall also preserve all invoices, bijaks, challans and other documents, supporting purchases for a period of not less than eight years after the completion of assessment, appeal or revision for the year whichever is later; and

(b) Issue a challan in respect of all transfer of goods from his place of business otherwise than as a result of sale in such form as the Commissioner may be notification lay down.

(i) "Dealer" shall include a person who renders his services for booking of or taking delivery of consignment of goods at a Railway Station, booking agency, goods transport company office, or any place of loading or unloading of goods or contrives, makes and concludes bargains and contracts for or on behalf of any dealer for a fee, reward, commission, remuneration or other valuable consideration or otherwise.

(b) The authority referred to in clause (a) shall, in a case where the dealer or the person in-charge of goods as mentioned in clause (a), fails to produce any evidence or satisfy the said authority regarding the proper accounting of goods, impose a penalty, after giving an opportunity of being heard in the prescribed manner to the dealer or such person which shall be equal to three times the amount of tax calculated on the value of such goods and the goods shall be released as soon as the penalty is paid.

(c) If the dealer or the person in-charge of goods as mentioned in clause support of proper accounting, the authority referred to in clause (a) shall release the goods on the condition that the dealer or such a person deposits a security equivalent to three times the amount of tax calculated on the value of the goods.

(d) If penalty imposed under clause (b) is not paid forthwith or no security is furnished as provided in clause (c) or the goods are not clcimed by any person, the authority referred to in clause (a) shall arrange for the safe custody of the goods.

(e) In case the penalty imposed under clause (b) is not paid or the goods remain unclaimed for a period of fifteen days from the date of seizure, the goods so, seized shall be sold by auction in the prescribed manner and the sale proceeds shall be appropriated towards the amount of penalty imposed under clause (b); the balance of the sale-proceeds if any, shall be deposited in the Government Treasury and shall be refunded to the lawful claimant in the prescribed manner.

(f) In a case where the goods have been released on the deposit of a security as mentioned in clause (c) and evidence regarding proper accounting of goods to the satisfaction of the authority referred to in said clause (a) is not produced within fifteen days from the date on which security is deposited, the amount of security shall stand forfeited to the State Government. If, however, evidence or document to the satisfaction of the authority mentioned in clause (a) regarding the proper accounting of goods is produced within the said period of fifteen days, the security shall be released and the amount shall be refunded in the prescribed manner.

(ii) The power conferred by sub-clause (i) shall also include the power to seal any box or receptacle, godown or building where any accounts, registers or other documents or goods may be kept or are reasonably suspected to be kept.

(a) Whether such tax has been paid; or

(b) Whether the sale or purchase of the goods carried has, for the purpose of the payment of tax under this Act, been properly accounted for in the documents referred to in sub-section (7).

(a) (i) That the tax, if any payable under this Act in respect of the sale or purchase of the goods carried, has not been paid; or

(ii) That the sale or purchase of the goods carried has, for the purpose of payment of tax under this Act, has not been properly accounted for in the documents referred to in subsection (7) and the declarations given was correct and complete to the satisfaction of the check post officer, the said officer shall release the goods vehicle or boat with the goods carried; or

(b) (i) That the tax, if any payable under this Act in respect of the sale or purchase of the goods carried, has not been paid; or

(ii) That the sale or purchase of the goods carried has, for the purpose of payment of tax under this Act, has not been properly accounted for in the documents referred to in sub-section (7) or no correct and complete declaration is given in respect of goods carried and if the said officer is satisfied after making such enquiry as he deems fit that with a view to prevent the evasion of tax payable in respect of the sale or purchase of the goods carried, it is necessary to detain the goods, he shall detain the goods vehicle or boat, or the consignment of the consignee;

(b) If it appears to the said officer that the driver or the person in charge of the goods vehicle or boat is not giving the correct name and address of the owner of the goods vehicle or of the boat, or of the consignor or the consignee of the goods, and if the said: officer is, satisfied after making such enquiry as he deems fit, that with a view, to prevent the evasion of tax payable in respect of the sale or purchase of the goods carried, it is necessary to detain the goods, he shall detain the goods either in the check post or elsewhere as long as may reasonably be necessary and shall ascertain the correct name and address of the owner of the goods vehicle or the boat or of the consignor or of the consignee of the goods.

(i) That the goods shall be kept in the office godown or other place within the State, belonging to the owner of the goods vehicle or the boat and in the custody of such owner, and

(ii) That the goods shall not be delivered to the consignor, consignee or any other person without the order of the said officer and for this purpose the driver of any other person in charge of the goods vehicle or boat shall furnish an authorisation from the owner of the goods vehicle or boat authorising him to give such undertaking on his behalf.

(i) Bill of sale or delivery note or such other documents as may be prescribed, and

(ii) Log-book or, as the case may be, Goods Vehicle Record or Trip Sheet, relating to the goods under transport and containing such particulars as may be prescribed and shall submit to such officer as may be prescribed the documents aforesaid or copies thereof within such time as may be prescribed.

(a) Discovery and inspection;

(b) Enforcing, the attendance of any person including any officer of a banking company and examining him on oath or affirmation,

(c) Compelling the production of books of account or other documents.

(d) Issuing commission.

(a) Impound any book of accounts or other documents without recording his reasons for so doing; or

(b) Retain in his custody any such books or documents for a period exceeding thirty days (exclusive of holidays) without obtaining the approval of the Commissioner thereof.

Chapter X

Responsibilities and Liabilities of a Dealer in Special Circumstances

(a) Sells of otherwise disposes of his business or any part of his business or effects or comes to know of any other change in the ownership of the business; or

(b) Transfers his business by way of lease; or

(c) Discontinues his business or changes his place of business or the location of his warehouse or opens a new place of business or warehouse; or

(d) Changes the name or nature of his business or either any change in the class or classes of goods in which he carries on his business and which in the case of a registered dealer is or are specified in his certificate of registration; or

(e) Succeeds to any business by bequest, inheritance or otherwise; or

(f) Being a company, society, club, firm or other association or body, effects any change in its constitution or the constitution of its Board of Directors.

(a) Any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representatives and may be continued against the legal representatives from the, stage at which it stood on the date of the death of the deceased; and

(b) Any proceeding which could have been taken against the deceased if he had survived may be taken against the legal representatives.

(a) The tax, interest, penalty, or any other dues payable under this Act by such family, firm or association of persons for the period up to the date of such partition, disruption or dissolution shall be assessed or imposed as if no partition, disruption or dissolution had taken place, and all the provisions of this Act shall apply accordingly, and

(b) Every persons who was at the time of such partition, disruption or dissolution a member or partner of a Hindu undivided family, association of persons or firm and the legal representative of any such person who is deceased shall, notwithstanding such partition, disruption or dissolution, be jointly and severally liable for the payment of the tax, interest, penalty or other dues payable under this Act by such family, firm or association of persons for the period up to the date of such partition, disruption or dissolution, whether the assessment of such tax or the levy of such interest, penalty or other dues is made prior to or after such partition, disruption or dissolution.

(a) Who is the liquidator of any company which is being wound up, whether under the orders of court of otherwise; or

(b) Who has been appointed the receiver of any assets of a company (hereinafter referred to as the liquidation);

(a) Shall not, without the leave of the Assessing Officer, part with any of the assets of the company or the properties in his hands until he has been notified by the Assessing Officer under sub-section (2); and

(b) On being so notified, shall set aside an amount equal to the amount notified and, until he so sets aside such amount, shall not part with any of the assets of the company or the properties in his hands:

Chapter XI

Offences and Prosecution

(a) Being liable to pay tax under this Act, fails to get himself registered, or

(b) Not being a registered dealer represents when purchasing goods, that he is a registered dealer, or

(c) Not being a registered dealer collects any sum purporting to be by way of tax under this Act or being a registered dealer collects any sum purporting to be by way of tax on the sale of goods in respect of which he is not liable to pay tax or at a rate exceeding the rate at which he is liable to pay tax, or

(d) Being a registered dealer represents when purchasing goods or class of goods not covered by his certificate of registration that such goods are covered by such certificates, or

(e) Contravenes the requirement of subsection (4) of section 15 or the Rules made there under; or

(f) Obstructs or prevents any authority under this Act from making an inspection under section 45 or exercising the power to search, seize or seal under section 44 or contravenes the provisions of section 45, or

(g) Contravenes the provisions of section 54 shall be punishable with imprisonment of either description for a term which may extend to one year or with fine or with both.

(i) In case where the amount of tax which would have been evaded if the failure has not been discovered, exceeds one lakh rupees, with imprisonment for a term which shall not be less then six months but which may extend to seven years and with fine;

(ii) In any other case, with imprisonment of either description for a term which may extend to three years or with fine; or with both.

(i) In case where the amount of tax, which would have been evaded if the statement or account or return had been accepted as true, exceeds one lakh with imprisonment of either description for a term which shall not be less than six months but which may extend to seven years and with fine;

(ii) In any other case with imprisonment of either description for a term which may extend to three years or with fine or with both.

(i) In a case where the amount sought to be evaded exceeds one lakh rupees, with imprisonment of either description for a term which shall not be less than six months but which may extend to seven years and with fine;

(ii) In any other case, with imprisonment of either description for a term which may extend to three years or with fine or with both.

(i) In a case where the amount of tax, penalty or interest which would have been evaded if the declaration, account or statement had been accepted as true, or which is willfully attempted to be evaded exceeds one lakh rupees, with imprisonment of either description for a term which shall not be less than six months but which may extend to seven years and with fine;

(ii) In any other case, with imprisonment of either description for a term which may extend to three years or with fine or with both

(a) "Company means a body corporate, and includes

(i) A firm, and

(ii) An association of persons or a body of individuals whether incorporated or not;

(b) "Director" in relation to:-

(i) A firm, means a partner in the firm; and

(ii) "Any association of persons or a body of individuals" means any member controlling the affairs thereof.

(a) No proceedings under any of the foregoing provisions shall be commenced against such person or

(b) If any such proceeding has already been commenced it shall not be further proceeded with.

CHAPTER XII

MISCELLANEOUS

(a) Of any, of the particulars referred to in sub-section (1) for the purpose of a prosecution under the Indian Penal Code, 1860 (XIV of 1860), or prevention of corruption Act (II of 1947), in respect of any such statement return, accounts, documents or evidence, or for the purpose of a prosecution under this Act, or

(b) Of such facts, to an officer of the Central Government as may be necessary for the purpose of enabling that Government to levy or realise any tax imposed by it, or

(c) Of such facts to any officer of this or any other State Government as may be necessary for the purpose of enabling such officer to levy or realise any tax imposed by that Government.

(i) All matters expressly required of a allowed by this Act to be prescribed;

(ii) Such other matters which, in the opinion of the State Government, require to be regulated by rules for the prevention of any avoidance or evasion of tax or for facilitating the efficient levy and collection of any tax, interest, penalty or other sum payable under this Act.

1. The Assam Sales Tax Act, 1947 (Assam Act XVII of 1947).

2. The Assam Finance (Sales Tax) Act, 1956 (Assam Act XI of 1956).

3. The Assam (Sales of Petroleum and Petroleum Products including Motor Spirit and Lubricants) Taxation Act, 1955, (Assam Act IX of 1956).

4. The Assam Purchase Tax Act, 1967. (Assam Act XIX of 1967).

(a) An appeal or application for refund, rectification or revision, in respect of any period ending before the appointed day, provided such appeal or application had been made and the time limit for such appeal or application had not expired before the appointed day;

(b) Any proceeding by way of rectification or revision in respect of any period ending before the appointed day provided the time limit for such rectification or revision has not expired, before the appointed day.

(c) Any return, statement or account relating to any period ending before the appointed day which is delivered, furnished or produced on or after the appointed day or any proceeding has been taken under Chapter IX on or after the appointed day.

(d) Any tax, interest, penalty or other dues remaining unpaid on the appointed day.

(f) Any tax relating to any period ending before the appointed day which is refundable on or after the appointed day.

Power to remove difficulties. - If any difficulty arises in giving effect to the provisions of this Act, the State Government may, as the occasion may require, by order, do anything not inconsistent with the purpose of the Act as appear to them to be necessary or expedient for removing the difficulty.

Schedule I (List of Exempted Items)

[See Section 9 (1)]

Schedule II

(Taxable at The Point of Sale)

[See Section 8 (1) (a)]

Schedule III

(Taxable at The Point of Last Sale)

[See Section 8 (1) (b)]

The Schedule IV

[See Section 8(1) (C)]

Schedule V

[See Section 8(1) (d)]

Schedule VI

[See Section 8(1) (e)]

Schedule VII

[See Section 8 (1) (f)]