Assam Taxation (On Goods Carried By Road Or Inland Water-Ways) Act, 1954
|Assam Taxation (On Goods Carried By Road Or Inland Water-Ways) Act, 1954|
|State or Central||State|
Add ASSAM ACT XIII OF 1954 THE ASSAM TAXATION (ON GOODS CARRIED BY ROAD OR INLAND WATER-WAYS) ACT, 1954 (Passed by the Assembly) (Received the assent of the Governor on the 9th April 1954) [Published in the Assam Gazette, dated the 14th April 19541 An Act to provide for the levy of a tax on certain goods carried by road or inland water-ways in the State of Assam Preamble.—WHEREAS it is expedient to impose a tax on certain goods carried by road or inland water-ways ; It is hereby enacted as follows :— 1. Short title, extent and commencement.—(1) This Act may be called the Assam Taxation (on goods carried by roads or inland water-ways) Act, 1954. (2) It extends to the whole of Assam. '3) It shall come into force on such date as the State Government may, by notification in the official Gazette, appoint. 2. Definitions.—In this Act, unless there is anything repugnant in the subject or context—(1) "Baler" means a person who owns or possesses a pressing machine for the compression of jute into bales. (2) "Boat" means a vessel or watercraft propelled or pulled or towed by hand or steam or mechanical power or any other device ; (3) "Commissioner" means the Commissioner appointed under Section 6 this Act ; (4) "Dealer" means a person who owns jute in . bales before it is carrie by motor vehicle, cart, trolley, boat, animal and human agency or any (Abet means except railways or airways and includes his agent. '5) "Government" means the State Government ; 6) `Maund' means forty standard seers of eighty Colas each. 7) "Month" means any English calendar month ; .8) "Motor Vehicle" means any mechanically propelled vehicle adapted to use upon roads whether the power of propulsion is transmitted thereto from a external or internal source and includes a chasis to which a body has not bee attached and a trailer ; (9) "Notification" means a notification published in the Assam Gazette ; (10) "Prescribed" means prescribed by rules under the Act ; (11) "Producer" means a producer of tea and includes the person it charge of the garden where tea is produced ; (12) "Trolley" means a truck running on rails other than those operated b the Indian Railways ; (13) "Year" means the financial year ; and (14) 'Bale' means a compressed bundle of jute and includes both "Katcha" and "Pucca" bales. (a) `Katcha bale' means a package containing any jute or jute cuttings (together with any waste product or moisture, if any) pressed by pressing, machine driven by manual labour or hydraulic or any power-driven machinery and commonly known in jute trade as Katcha bale and weighing up to fou maunds. (b) ‘Pucca bale' means a package containing any jute or jute cuttings (together with any waste product or moisture, if any) pressed by hydraulic or any power-driven machinery and commonly known in jute trade as Pucca bale and generally weighing five maunds each.
3. Liability to tax.—Subject to the provisions of this Act and with effect from such date as the Government may, by notification, appoint, being not earlier than thirty days from the date of the said notification, (a) manufactured tea in chests carried by motor vehicle, cart, trolley, boat, animal and human agency or any other means except railways and airways shall be liable to a tax of one pice per pound of such tea and this tax shall be realised from the producer and (b) Jute carried in bales by motor vehicle, cart, trolley, boat, animal and human agency or any other means except railways and airways shall be liable to a tax of eight annas per maund of such jute which shall be realised from the dealer Provided that no tax shall be levied under this Act on any jute or tea in respect of which such tax has already been paid. 4. Charge of tax.—The tax shall be charged on the total net weight carrie during a return period. 5. Determination of weight.—The net weight on which tax is payable, shall be determined in the manner prescribed. 6. Taxing authorities.—(1) The Government may, for carrying out the. purposes of this Act, appoint a Commissioner and such other officer or officer to assist him as it thinks fit. (2) The officer or officers appointed under sub-section (1) shall exercise such powers, have jurisdiction over such area or areas and have such relation with': one another as may be prescribed. (3) The powers to be exercised by the above classes of officers and the area or areas in which these arc to be exercised shall be such as may be prescribed. (4) The Government may, instead of appointing any person under sub-sec-tion (1), invest, by notification, any officer to exercise any power under this Act and also specify therein the area in which power is to he exercised and thereupon such officer or officers shall be deemed to have beets appointed under sub-section !1). 7. Return.—(1) Every producer and dealer shall furnish returns of manufactured tea carried in tea chests and of jute carried in bales in such form and to such authority as may be prescribed. (2) In the case of any producer or dealer who, in the opinion of the Commissioner, is liable to pay tax for any return period or a part thereof, the Commissioner may serve, within two years of the expiry of the aforesaid period, a notice in the prescribed form upon him requiring him to furnish a return of goods carried and such producer or dealer shall thereupon furnish the return with-in the date and to the authority mentioned in the notice. (3) The returns, during the first year of operation of the Act, shall be furnish-ed for such period and within such time as may be notified by the Commissioner and thereafter quarterly and within thirty days of completion of the quarter in respect of which returns are to be filed. (4) If any producer or dealer discovers any omission or other error in any return furnished by him, he may furnish a revised return at any time before assessment is made on the original return. 8. Licensing of Baler:, and returns.—(1) No baler shall operate or allow to be operated any jute pressing machine except under a license granted under this Act. (2) Every licence granted under sub-section (1) shall contain such conditions a: may be prescribed (3) Every baler shall furnish returns of jute baled by any jute-pressing machine owned or possessed by him in such form and to such authority as may be prescribed. 9. Assessment.—(1) If the Commissioner is satisfied that a return furnished by a dealer or a producer under Section 7 in respect of any period is correct and complete, he shall, by an order in writing, assess the producer or dealer and determine the tax payable by him on the basis of such return. (2) If the Commissioner is not satisfied that a return furnished under Section 7 is correct and complete, he shall serve on the producer or dealer a notice requir-ing him, on the date and hour and place mentioned therein, either to attend in person or to produce or cause to be produced any evidence on which he may rely in support of his return. (3) On the day mentioned in the notice under sub-section (2) or as soon afterwards as may be, the Commissioner, after hearing such evidence as the producer or dealer may produce and such other evidence as the Commissioner may require, shall, by an order in writing, assess the producer or dealer and determine the tax payable by him on the basis of such assessment, (4) If a producer or dealer fails to make a return as required by Section 7 or having made the return, tails to comply with the terms of the notice issued under sub-section (2) of this section, the Commissioner shall, by an order in writing, assess to the best of his judgment the producer or dealer and determine the tax payable by him on the basis of such assessment : Provided that before making assessment the Commissioner may allow the producer or dealer such further time as he thinks fit to make the return or to comply with the terms of the notice issued under sub-section (21 of this section. 10. Cancellation of assessment.—When a producer or dealer, in the case of an assessment under sub-section (4) of. Section 9 satisfies the Commissioner, within one month from the date of service of a notice of demand as hereinafter provided, that he was prevented by sufficient cause from making the return re—quired by Section 7, or that he did not receive the notice issued under sub-section (2) of Section 9, or that he had not a reasonable opportunity to comply or was prevented by sufficient cause from complying with the terms of the notice, the Commissioner shall cancel the assessment and make a fresh assessment in accordance with the provisions of Section 9. 11, Assessment in cases of evasion and escape.—If in consequence of definite information which has come into his possession, the Commissioner is satisfied that any producer or dealer, though liable to pay tax in respect of any period, has nevertheless failed to make the return required of him, or that tea or jute chargeable to tax has escaped assessment in any period or has been under-assessed, the Commissioner may, at any time within two years of the expiry of that period, serve on the producer or dealer liable to pay tax a notice requiring him to furnish within such period, as may be mentioned in the notice, a return of manufactured tea in tea chests or jute in bales carried, in the prescribed form and may proceed to assess or re-assess the producer or dealer and the provisions" of this Act shall, so far as may be, apply accordingly : Provided that the tax shall be charged at the rate at which it would havc ordinarily been charged, had there been no escape or evasion. 12. Rectification.— (1) The authority which made an assessment o passed an order on appeal or revision in respect thereof may, at any time within 3 years from the date of such assessment or order and of its own motion, rectify any mistake apparent from the record of the case, and shall, within the like period, rectify any such mistake as has been brought to its notice by a assessee : Provided that no such rectification shall be made having the effect o enhancing the assessment unless the authority concerned has given notice to. the assessee of its intention so to do and has allowed him a reasonable opportunity of being heard. (2) Where any such rectification has the effect of reducing the assessment,, a refund shall be due to the assessee. (3) Where any such rectification has the effect of enhancing the assessme nt, a notice of demand shall be issued for the sum payable. 13. Penalty for non-submission of returns and evasion of taxes.—(l) If the Commissioner, in course of any proceedings under this Act, is satisfied that any producer, dealer or baler—(a) has, without reasonable cause, failed to furnish the return which he was required to furnish under Section 7 or Section 11 or Section U, or has, without reasonable cause, failed to furnish it within the time allowed and in the manner required, or (b) has, without reasonable cause, failed to comply with a notice under sub-section (2)of Section 7, or (c) has concealed the particulars of taxable tea or jute carried or delibera-tely furnished inaccurate particulars of such goods, or (d) has evaded in any way the liability to pay tax, he may direct that such producer or dealer shall pay by way of penalty, in addition to the tax payable, by him, a sum not exceed.•' ing that amount and in the case of a baler, a fine not exceeding rupees one thousand and he may also cancel the license of the baler. (2) No order under sub-section (1) shall be made unless the producer o dealer or baler has been heard or has been given a reasonable opportunity of being heard. (3) No penalty under this section shall be imposed by an officer appointee to assist the Commissioner without his previous sanction.