Assam Entry Tax Act, 2001

No: 4 Dated: Mar, 29 2001

Amendment:- Assam Entry Tax (Amendment) Act, 2005

The Assam Entry Tax Act, 2001

Act No. 4 of 2001

    An Act to levy a tax on the entry of goods into any local area in Assam for consumption, use or sale therein.

    Preamble. - Whereas it is expedient to provide for the imposition of a tax on the entry of goods into any local area in Assam for consumption, use or sale therein and for matters connected therewith.

    It is hereby enacted in the Fifty-second Year of the Republic of India as follows :-

1. Short title, extent and commencement. - (1) This Act may be called the Assam Entry Tax Act, 2001.

(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, specify.

2. Definitions. - (1) In this Act, unless the context otherwise requires,-

(a) "Assessing Authority" in relation to any importer means the authority competent to assess such importer;

(b) "Entry of goods into a local area" with all its grammatical variation and cognate expressions means entry of the goods as specified in the Schedule into a local area from any place outside that local area including a place outside the State for consumption, use or sale therein;

(c) "Entry Tax" means a tax on the entry of goods into a local area for consumption, use or sale therein, levied and payable in accordance with the provisions of this Act;

(d) "Importer" means a person who brings the goods as specified in the Schedule into a local area from any place outside that local area including a place outside the State for consumption, use or sale therein including for consumption or use of such goods in works contract and in the case of crude oil specified in entry 38 of the Schedule which are transported through pipelines or otherwise into a local area from any place outside that local area including a place outside the State for consumption, use or sale therein, the ultimate recipient or the refinery, as the case may be, of such crude oil shall be deemed to be the importer;

(e) "Local area" means the area comprised within the limits of a local authority including any area which has been or may hereafter be included in the Municipal Corporation of Guwahati, constituted under the Guwahati Municipal Corporation Act, 1969 or in the Municipality or Town Committee constituted under the Assam Municipal Act, 1956 or any area comprised within a Gaon Panchayat or an Anchalik Panchayat constituted under the Assam Panchayat Act of 1994;

(f) "Motor Vehicle" means a motor vehicle as defined in clause (28) of Section 2 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988) including motor cars, motor taxi cabs, motor cycles, motor cycle combinations, motor scooters, motorette, motor omnibuses, motor vans, motor lorries and chasis of motor vehicles and bodies or tankers built or meant for mounting on chasis of motor vehicles, tractors, bulldozers, excavators, cranes, dumpers, three wheelers, road rollers and earthmovers;

(g) "Prescribed" means prescribed by Rules made under this Act;

(h) "Purchase value" means the value of such goods as ascertained from the original invoice and includes the charges paid or payable for insurance, excise duty, feight charges and all other charges incidentally levied on the purchase of such goods or if such goods have been procured otherwise than by way of purchase, the value determined in the same manner as mentioned :

Provided that where the purchase value is not ascertainable on account of non-production or non-availability of original invoice, or where invoice produced is proved to be false, then the purchase value shall be determined on the fair market value of such goods :

(i) "Schedule" means Schedule appended to this Act;

(j) "Section" means a section of this Act;

(k) "Specified Goods" means goods specified in the Schedule;

(l) "State Government" means the Government Assam.

(2) All expressions used but not defined in this Act and defined in the Assam Value Added Tax Act, 2003, shall have the same meanings assigned to them in that Law.

CHAPTER II

3. Levy of Tax. - (1) There shall be levied and collected an entry tax on the entry of goods specified in the Schedule into any local area for consumption, use or sale therein at such rate, not exceeding twenty per centum, as the State Government may, by notification, fix in this behalf and different rates may be fixed for different class or classes of specified goods and such tax shall be paid by every importer of such goods, whether he imports such goods on his own account or on account of his principal or any other person or takes delivery or is entitled to take delivery of such goods on such entry :

Provided that in the case of specified Goods both old and new which are being imported into a local area for use therein for a specified period and are taken back after completion of their use, entry tax shall be payable on the purchase value of the Specified Goods as ascertained under the second proviso to clause (h) of sub-section (1) of Section 2.

(2) The entry tax payable by an importer under this Act shall be charged on the purchase value of the goods specified in the Schedule at the rates as may be fixed by the State Government by Notification in the Official Gazette :

Provided that no such tax shall be payable on the entry of the goods which are meant for the exclusive use or consumption of the Defence Department of the Government of India :

Provided further that no entry tax shall be levied on the entry of the goods into any local area for consumption or use therein which are the exclusive property of the Union Government :

Provided also that no such lax shall be payable on the entry of such goods which are brought for the purpose of sale or use under the Assam Public Distribution of Articles Order, 1982 :

Provided further more that no tax shall be levied under this section on the entry of Scheduled goods into a local area, if it is proved to the satisfaction of the assessing authority in such manner as may be prescribed, that such goods have already been subjected to entry tax or that the entry tax has been paid by the importer or any other person under this Act in respect of the same goods.

(3) The State Government may, by notification in the Official Gazette grant exemption to any Organisation or Undertaking of the Central Government or of the State Government in respect of such goods as may be specified in such notification, from payment of entry tax on entry of such goods into any local area for consumption or use therein provided that such goods are the exclusive property of such organisation or undertaking.

(4) The State Government, by notification in the Official Gazette, add to delete, amend or otherwise modify the said Schedule and also may vary the rates of tax of the goods specified in the Schedule and thereupon the said Schedule shall be deemed to have been amended accordingly.

(5) The State Government, if considers it necessary in the public interest so to do, may by notification in the Official Gazette, subject to such conditions and restrictions as it may impose, exempt any importer or class of importers, fully or partially from payment of entry tax on any specified goods :

Provided that the State Government may withdraw any such exemption at any time, as it may think fit and proper.