The Assam Passengers and Goods Taxation (Amendment) Act, 1965

The 11th May, 1965 No.LJL.17/65 3.-ThefollowingAct ofthe Assam Legislative Assembly which received the assent of the Governor is hereby published for general information. ' (Received the assent ofthe Governoron the 8th May 1965) ASSAMACT VI OF 1965 THE A~SAM PASSENGERS AND GOODS TAXATION (AMEND MENT) ACT, 1965 [Published in the Assam Gazette Extraordinary, dated IIth May, 1965] An Act further to amend the Assam Passengers and Goods Taxation Act, 1962. Preamble Whereas it is expedient further to amend the Assam Passengers and Goods Taxation Act, I\162, ~v~ Act of hereinafter called the principal Act, in the manner 1962. hereinafter appearing ; Itis hereby enacted in the Sixteenth Year of the Republicof Indiaas followsr-« Short title, 1. (1) This Act may be called the Assam Pas- .~.;.,~~~.~ndsengers and Goods Taxation (Amendment) Act, ,:etirhll'lence- o •• ment, 1965. 2 (2) It simll have the like extent as the principal Act. (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. Substitution %. For Section 9 of the-principal Act, the follow- ofSection9ing shall be substituted, namely:- of Assam Act XVI of1962. "Penaltyfor 9. If the prescribed authority is satisfied that Don-paymentany owner is liable to pay tax under the provisions oftax. of this Act in respect of any period but has failed to pay the tax or any owner has allowed any passengerto travel without a ticket or goods to be carried in a taxable vehicle without issuing a receipt as required under Section 5 of the Act, the said authority may, after giving the owner a reasonable opportunity of being heard. assess the amount of tax, ifany, due from the owner, and also direct that the owner shall pay, by way of penalty in addition to the tax payable by him, a sum not exceedingone thousand rupees: Provided rhat no penalty under this Section shall be imposed in respect of the same factson which prosecu tion under this Act has been instituted." Inse~tion of 3. After Section 15 of the principal Act, the ~ecAtIOD 1SA following shall be inserted as Section 15A, namely: m ssam Act XVI of 1962. "Seizure of 15A. If the prescribed authority has reason to books of suspect that any owner is attempting to evade accounts. payment of any lax under the Act, he may, for reasons to be recorded in writing, seize such accounts, registers, ticket books, receipt books or documents of the owner as may be necessary and retain the same only for so long as may be necessary for the purpose of the Act, and shall grant a receipt to the owner for the same." . U. TAHBILDAR, Deputy Secy. to the Govt. of Assam, LawDeptt. ---------- ...... ---~-----------~~.;.....:::..--_._---._.-.;::