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REGISTERED No. D. 221

The Gazette of India

PART II—Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

No 204] NEW DELHI, SATURDAY, DECEMBER 12, 1970/AGRAHAYANA 21, 1892

Separate paging is given to this Part in order that it may be filed as a separate compilation.

MINISTRY OF HOME AFFAIR&

ORDER

New Delhi, the 5th December 1970

G.S.R. 1988.—Whereas sub-section (1) of section 55 of the Assam Reorganisa- tion (Meghalaya) Act, 1969 (55 of 1969), provides that any tax on the consump- tion or sale of electricity relatable to entry 53 in the State List in the Seventh. Schedule to the Constitution, and any tax on the sale or purchase of goods relatable to entry 54 in' the said List levied by the Government of Assam shall be collected within Meghalaya, but not including within the municipality of Shillong by the Government of proceeds in any financial year of any such tax leviable within Meghalaya shall not form part of the consolidated fund of Assam, but shall form part of the consolidated fund of Meghalaya;

And whereas the laws with respect to the taxes referred to above shall have effect subject to such exceptions and modifications as the Central Government' may, by order, specify for the purpose of giving effect to the provisions of the said sub-section (1) of section 55;

Now, therefore, in exercise of the powers conferred by sub-section (3) of the said section 55, the Central -Government hereby makes the following order, namely:—

1. (1) This Order may be called the Assam Taxation Laws (Meghalaya) Modifications Order, 1970.

(2) It shall be deemed to have come into force on the 2nd day of April, 1970.

2. The Assam Laws mentioned in the Schedule appended to this Order as in force in the whole or any part of the autonomous State of Meghalaya shall tor

(967)

the purposes of giving effect to subsection (1) of section 55 of the Assam Reorganisation (Meghalayar) Act, 1969, (55 of 1969), have effect subject to the exceptions and modifications directed by the said Schedule.

3. The provisions of this Order which have the effect of modifying the- aforesaid Assam laws BO as to alter the manner in which, the authority by which or the law under or in accordance with which, any powers are exercisable, shall not render invalid any notification, order, commitment, attachment, bye-law, rule or regulation duly made or issued, or anything duly done before the 2nd April, 1970 and any such notification, order, commitment, attachment, bye-law, rule, regulation or thing may be revoked, varied or undone In the like manner, to the extent and in the circumstances as if it had been made, issued or done after the commencement of this Order by the competent authority and under and In accordance with the provision then applicable to such a case.

4. Nothing in this Order shall affect the previous operation of, or anything duly done or suffered under the aforesaid Assam laws or any right, privilege, obligation or liability, already acquired, accrued or incurred under such laws or any penalty, forfeiture or punishment incurred in respect of any offence already committed against such laws.

THE SCHEDULE

(See paragraph 2)

Modifications

A—General

Whenever an expression mentioned in column 1 of the Table below occur** (otherwise than in a title or preamble or in a citation or description) in the Assam Sales Tax Act, 1947 (Assam Act 17 of 1947), the Assam (Sales of Petroleum and Petroleum Products, including Motor Spirit and Lubricants") Taxation Act, 1955 (Assam Act 9 of 1956), the Assam Finance (Sales Tax) Act, 1956 (Assam Act 11 of 1956), the Assam Electricity Duty Act, 1984, (Assam Act 30 of 1964) and the Assam Purchase Tax Act, 1967 (Assam Act 19 of 1967), or In the rules, orders and notifications made thereunder as in force in the whole- or any part of the autonomous State of Meghalaya, then, unless that expression Is by this Order expressly directed to be otherwise modified, or to stand unmodi- fied, or to be omitted or unless the context otherwise requires, it shall be construed as a reference to the expression set opposite to it In column 2 of the said Table.

(0 TABT.E

( 2)

Meghalaya.

Assam (except where it occurs in the expres- sions "Government of Assam", "Governor of Assam", "Assam Finance Acts" and "State of Assam").

Government of Assam.

Govcrrment of Asram.

State of Assam.

State Government

Government of Meghalaya.

Governor of Assam exercising his func- tions as Governor in relation to Me- ghaJaya,

Autonomous State of Meghalaya.

Government of Meghalaya.

Autonomous State of Meghalaya.

State (except where it occurs in the expres- sions "State Government", "Inter-State" and "State of Assam").

B—Special

The Assam Sales Tax Act, 1947 (Assam Act 17 of 1947)

1. Section 2.—(1) For clause (1A), the following clause shal! be substituted, namely:—

"(1A) 'Board' means the Board of Sales Tax as constituted by the Government of Meghalaya.".

<2) In clause (8), the words "State Government" shall stand unmodified.

2. Section 3.—(1) sub-section (1), (2), (5) and (6), the words "wholly in Assam or both in and outside Assam" shall stand unmodified.

(2) In clause (i) of sub-section (4) and in the Explanation under that sub- section, the words "State of Assam" shall stand unmodified.

3. Section 4.—In sub-section (2), the words "State Government" shall stand unmodified.

4. Section 7.—In sub-section (2), the words "State Government" shall stand unmodified.

5- Section 15.—In item (i) (a) of sub-clause (b) of clause (1), the references ±0 "State" shall stand unmodified.

6. Section 27.—The word "State" shall staind unmodified.

7. Section 30.—tfor sub-section (1),. the following sub-section shall be substituted, namely:—

"(1) Any dealer objecting to an order passed under this Act by any Person i} appointed under section 8 to assist the Commassioner, other than an order passed under this section, may, within1 Our y days from the date of service of such order, appeal to the Commissioner, against such order:

Jmount o? "S "u or penalty levied. U not otherwise directed by him, has been paid:

S !or reasons beyond the control of the appeant , or for any other sufficient cause it could not be filed within time. .

8. Section 31.-For section 31, the following section shall be substituted, namely:—

. ..

KevWon to .he Bo.rd.-~3. Tta J ,1 may cjJl to "* J ™™ S

assessment".

a

10 SecUon " . - In clause (c) of sub section (3), the words "this or any otter State Government" shall stand unmodified.

M\ tvi. rpfntences to "State Government 11. .Section 44p.—In sub-section (1), the references

shall stand unmodified.

12. Section 5*.-The references to "State Government" shall stand unmodified.

The Assam (Sales of Petroleum and Petroleum Products, Including Motor Spirit and Lubricants) Taxation Act, 1956 (Assam Act 9 of 1956).

1. Section 2.—'(1) For clausef (1) the following elStise man ne substituted, namely:—

(1) Roarer means the Board of Sales Tax as constituted by the Govern- ment of Meghalay^;"

(2) For clause (5), the following clause shall be substituted, namely:—

"t5) 'Government' means the Government of Meghalaya;"

2, Section. l&^For siib-sectioh (i) the following sub-section shall--be substituted, namatjt:

(10 Any dealer objecting to an order passed under this Act by any person appointed - under sectioij 5. to assist the Commissioner, other than an order "passed under this section, may, within thirty days from the dttte-'of service 61" such order, appeal to the Commissioner, against such order:

Provided that no appeal against an order of assessment or penalty shall be entertained by the Commissioner unless he is satisfied that the amount of tax assessed or penalty levied, ii not otherwise directed by him,-has be&n paid:

Provided further that the Commissioner before whom the appeal is filed may admit it after the expirartion of thirty days, If he is satisfied that -ipr reasons beyond the control -of the appellant or for any other sufficient cause it could not be filed within time.".

^..Section lfl.-^-f-or section 19, the , following section shall be substituted, nantiely~:—

Hevisiuii by the Board.—"19. The Board may call for and examine the record of any proceeding trader this Act, and if it considers that any order passed therein by any person appointed under section 5, la erroneous .jo so iar as it is - prejudicial to the interests of the revenue, "it may*, after giving the dealer an opportunity of being heard jnd, after, making or. causing to be made such enquiry as it deems ndcessflry, pass such orders thereon as the circumstances of the case justify, including PI order enhancing or modifying the assessment, or cancelling " the - assessment and directing a fresh assessment,''.

i section, 19A.—In* sutT-seCtlon ' (1). the words "or passed In revision under suD-sectlon'-'U);- $f • spction 19." sJiaJl Ire omitted,

5. Section 44.—For the word "Government" wherever It occurs, the words Stater Govwnmarrt of- Assam" -jshall be substituted.

The Assam Finance (Sales Tax) Act, 1956 (Assam Act 11 of 1956)

i: Section i-—for Clause (lA),rtjje louowmg clause shall be substituted, nafheYy:-

lA")~TBoftP!(i' means the Boa*d of -Sales Tax as constituted by the Govern- - ( - ment of-Megbalsya.""

JT'Setstioii'" 19.—Fetf -fltiW-section (1J, the following sub-section shall be -tfUBstltUteS; ndtrieiyV"-

W. faME CHader-KrtJjecting w "an order -passed under this Act by any person appointed under section 4 to assist .the Commissioner, other than in order passed under this section, may, within thirty days from' "th.e Qate of ,service of such order, appeal to the Commissioner, against: sucfi- or

ProyldfiA-.that W. - 8PPea^ a£a mst an order of assessment or penalty shall be" entertained b /' the Commissioner unless he is satisfied that the amount of tax assessed or penalty levied, if not otherwise directed by .him, r has .been pald:-

Provideci further th'at" the Commissioner before whom the appeal is filed may admit it after the expiration of thirty days, if he is satisfied

that for reasons beyond the control of the appellant or for any other sufficient cause it could not be filed within time"

3. Section 20.—For section 20, the following section shall be substituted, namely:—

Revision by the Board.^-"20. .The Board may call for and examine the record of any proceeding under 'this Act, amd if it considers that any order passed therein by any person appointed under section 4, is .erroneous in so far as it Is _ prejudicial to the interests of the revenue, it may, after giving .the dealer an opportunity of being heard and after making or causing to t>e made such enquiry as It deems necessary, pass such orders thereon 'as the circumstances of the cade justify, including an order enhancing or modifying "the assessment, or cancelling the -assessment and directing a fresh< assessment".

4. Section 20A.—In &ub-sectWh~-rds "or passed in revision under sub-section (1) of section £0" shall be omitted.

5. Section 29.—In clause (c) of sub-section (3), for the words "this State or any other State Government", the-words "the Government of Meehalaya or the State Government of Assam or any other State Government" shall be substitu- ted.

6. Section 39(1).—The words "State Government" shall stand unmodified.

The Assam Purchase Tax, 1967 (Assam Act 19 of 1967)

1. Section 2.—For clause (1), the following ciause shall be substituted, namely:—

"(1) 'Board' means -the Board of Sales Tax as constituted' by the Govern- ment of Meghalaya,".

2. Section 37.—In sub-section (1), the reference to "State Government" shall" stand unmodified,

3. Section 40.—For sub-section (IX the following sub-section shall be substi- tuted, namely:—

"(1) Any dealer objecting to an order passed under this Act by any person appointed under section 4 to assist the Commissioner, other than an order passed under this section, r#ay. within thirty days from the date of service of such order, appeal to the Commissioner, against such or-d"r.:

Provided .that i^o appeal -against an order of Assessment or penalty shall be entertained by the Commissioner unless he is satisfied that the Amount of tax assessed'Of penalty levied, if not otherwise directed toy him, has been paid

Provided ~ furtheC that the Commissioner before whom the appeal is filed' may admit it after the expiration of thirty days. if he is satisfied' that for reasons beyond the control 'of the appellant or for any other sufficient cause it could not be filed within time.".

4._ Section- 41.—For - section 41, the following section shall be substituted, namely:—

1

Revision by the Board.—rt4l. The Board may call for and examine the record of,, any proce"ding^ under this Act, and if it considers that any order parsed therein by any person'appointed under section 4, is erroneous In so-far as 4t is "prejudicial to the interests of the revenue, It may, after giving the dealer an opportunity of being heard and Lfter making or causing to be- nifide" fluch-i"r*iuiry as it deems necessary, pass such, orders, thereon as the circumstances of the case justify, including an- order enhancing or modifying the assessment, or •cancelling the assessment and directing-a-fresh assessment.".

8. Section 42.—In sub-section (1), the words, brackets and figures "or passed In revision under subsection (1) of section 41" shall be omitted.

6. Section 43.—The reference to "State Government" shall stand unmodified.

[No. F. 1/20/70-SR.l* M. G. PIMPUTKAR, Spl. Secy..

n m n ro BY THK QEMTOAL MANAGKPi QOVIERNMIENT or INDIA PRESS, MINTO BOAS.

I IW DELHI AND PUB1JBHBD BY THE MANAGER or PUBLICATIONS, DELHI, 1 0 70