Assam Entry Tax Act, 2008
No: 12 Dated: Apr, 17 2008
Amendment:- Assam Entry Tax (Second Amendment) Act, 2009
THE ASSAM ENTRY TAX ACT, 2008
ASSAM ACT NO. XII OF 2008
An Act to levy a tax on the entry of goods into any local area in Assam for consumption, use or sale therein for the purpose of providing the infrastructure and amenities to facilitate trade and commerce within the State of Assam.
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 for the purpose of providing the infyastructure and amenities to facilitate trade and commerce within the State of Assam and for matters connected therewith or incidental thereto;
It is hereby enacted in the Fifty-ninth 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, 2008.
(2) It extends to the whole of Assam.
(3) It shall come in.to Joice· on such date as the State Government may by notification in the Official Gazette, appoint
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 variations and cognate expressions, means, entry of 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) "Fund" means the Assam Trade Development Fund;
(e) "Importer" means a dealer or any other person, who in any capacity, whether on his own account or on account of a principal or any other person, effects or causes to be effected the entry of goods as specified in the Schedule into a local area or takes delivery or is entitled to take delivery of goods on its entry into a local area for consumption, use or sale therein and includes, -
(i) every person who carries on the business of transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract,
(ii) every person who carries on business of transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.
Explanation. - In case of any goods specified in the Schedule, which is transported through pipelines into a local area, the ultimate recipient of the goods in the local area shall be deemed to be the importer;
(f) "Import value" means the value of goods specified in the Schedule as ascertained from the . original invoice and includes the charges paid or payable for insurance, excise duty, freight charges and all other charges incidentally levied on the purchase of such goods:
Provided that where the import value is not ascertainable on account of non-production or l,lon-availability of original invoice, or where invoice produced is proved to be false, or if such goods have been procured or obtained otherwise than by may of purchase, the import value shall be determined on the basis of fair market value of such goods;
(g) Local area" means any area of the State within the limits of any local authority including any area under-
(i) Municipal Corporation of Guwahati, constituted under the Gauhati Municipal Corporation Act,1969, (Assam Act I of 1973.)
(ii) Municipality or Town Committee constituted under the Assam Municipal Act, 1956, (Assam Act XV of 1957.)
(iii) Gaon Panchayat or an Anchalik Panchayat or a Zilla Parishad constituted under the Assam Panchayat Act, 1994, (Assam Act XVIII of 1994.)
(iv) North Cachar Hills Autonomous Council or Karbi Anglong Autonomous Council and Bodoland Territorial Council,
(v) any other local authority, by whatever name called, constituted or continued under an Act of the Parliament or the State Legislature;
(h) "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 chassis of motor vehicles and bodies or tankers built or meant for mounting on chassis of motor vehicles, tractors, bulldozers, excavators, cranes, dumpers, three wheelers, road rollers and earthmovers;
(i) "prescribed" means prescribed by rules made under this Act;
(j) "Schedule" means Schedule appended to this Act;
(k) "section" means a section of this Act;
(l) "Specified Goods" means goods specified in the Schedule;
(m) "State Government" means the Government of Assam.
(2) All expressions used but not defined in this Act and defined in the Assam Value Added Tax Act, 2003 (Assam Act VIII of 2003.) shall have the same meanings respectively assigned to them in that Act.