Assam (Sales of Petroleum and Petroleum Products, including Motor Spirit and Lubricants) Taxation Act, 1955
No: 9 Dated: Apr, 03 1956
THE ASSAM (SALES OF PETROLEUM AND PETROLEUM PRODUCTS, INCLUDING MOTOR SPIRIT AND LUBRICANTS) TAXATION ACT 1955
ASSAM ACT IX OF 1956
An act to repeal the Assam Sales of Motor Spirit and Lubricants Taxation Act, 1939 (Assam Act IV of 1939) and to re-enact one to impose tax on sales of Petroleum products,including Motor spirit and Lubricants for the purpose of making an addition to the public revenue.
Preamble.- Whereas it is expedient to repeal the Assam Sales of Motor Spirit and Lubricants Taxation Act, 1939 (Assam Act IV of 1939) and to re-enact one to impose tax on sales Petroleum and Petroleum products, including Motor Spirit and Lubricants for the purpose of making an addition to the public revenue ;
It is hereby enacted in the Sixth year of the Republic of India as follows :
l. Short title, extent and commencement.-(l) This Act may be called the Assam (Sales of Petroleum and Petroleum products, including Motor Spirit and Lubricants) Taxation Act, 1955.
(2) lt extents to the whole of Assam.
(3) It shall come into force on such date as the State Government may by notification in the Official Gazelte, appoint.
2. Definition.-In this Act .linless there is anything repugnant in the subject or context :-
(1) "Commissioner" means thc Commissioner appointed under Section 5.
(2) “Dealer" means any person who carries on the business of selling or supplying motor spirit or lubricant or both in the State of Assam whether for commission, remuneration or otherwise and includes a manufacturer or importer or any society, club or association which sells or supplies motor spirit or lubricant or both to its members.
Explanation.—The manager or agent of a dealer who resides outside the State and carries on the business of selling or supplying motor spirit or lubricants in the State, shall in respect of such business be a dealer for the purposes of this Act;
(3) “Government” means the State Government of Assam ;
(4) “Lubricant” means any form of oil, grease or other lubricating substance used for lubricating the internal machinery of automotives or stationary internal combustion engines ;
(5) “Motor Spirit" means any substance which by itself or in admixture with other substances is ordinarily used directly or indirectly to provide reasonably efficient fuel for automotive or stationary internal combustion engines, and includes petrol, diesel oil and other internal combustion oils but does not include kerosene, furnace oil, coal or charcoal;
(6) "Person" means any individual, or association or body of individuals, and includes a Department of any Government, a Hindu undivided or joint family, a firm and a company, whether incorporated or not ;
(7) “Prescribed" means prescribed by rules made under this Act;
(8) "Sale" with all its grammatical variations and cognate expressions means any transfer of property in goods by any person for cash or deferred payment or other valuable consideration :
Provided that any shortage in excess of one per centum of the quantities of motor spirit received into stock by a dealer for sale shall, unless the contrary is proved, be deemed to be a sale for purposes of this Act :
Provided further that any use of motor spirit or lubricant or both by a dealer from his stock shall be deemed to be a sale for purposes of this Act; and
(9) "Year" means the financial year.
3. Liability to tax.-(1) There shall be levied and collected from every dealer a tax on sales of motor spirit (except diesel oil and internal combustion oils other than petrol) and of lubricants at the rate of five and six annas respectively per gallon, of diesel oil and other internal combustion oils a tax at the rate of three annas per gallon:
Provided that no tax shall be levied on sales of motor spirit and lubricants to a registered dealer for the purpose of re-sale in the State.
(2) Nothing in sub-section (1) shall be deemed to render any dealer liable to tax on the sale of motor spirit or lubricant where such sale takes place :
(i) outside the State of Assam ;
(ii) in the course of the import of the motor spirit or lubricant or any one or both of them into, or export of the motor spirit or lubricant or any one or both of them out of, the territory of India ; or
(iii) in the course of inter-State trade or commerce except in so far as Parliament may by law otherwise provide ; -
(3) Any shortage in excess of one per cent. of the quantities of cach consignment of motor spirit received into stock by a dealer for sale shall, unless the contrary is proved, be presumed to be due to sale, for the purpose of sub-section (1), and the tax shall be levied and collected from the dealer accordingly.
4. Exemption.— Notwithstanding anything contained in this Act, the Government may without conditions or upon conditions exempt any dealer from liability to pay any tax under this Act or may refund any tax or any portion thereof, collected under this Act ;
Provided that nothing shall be construed to oblige or impose a duty on the Government at any time to exercise the powers under this Section con ferred upon it.
5. Taxing Authorities.-(1) The State Government may, for carry ing out the purposes of this Act, appoint a Commissioner of Taxes, and such other persons to assist him as it thinks fit.
(2) Persons appointed under sub-section (1) shall exercise such powers as may be conferred, and perform such duties as may be required, by or under this Act.
(3) All persons appointed under sub-section (1) shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, (Act XLV of 1860).
6. Compulsory Registration.-(1) No dealer shall, while being liable to pay tax under the provisions of this Act, carry on business as a dealer unless he has been registered and possesses a certificate of registration,
(2) Every dealer required by sub-section (1) to be registered shall apply for registration to the Commissioner in the prescribed manner, and ob tain a certificate of registration.
(3) On receipt of an application under sub-section (2), the Commis sioner shall, if he is satisfied after such enquiry as may be deemed neces sary that the application is in order, register the applicant.
7. Registration by Commissioner.-(1) The Commissioner may, in addition to taking any other action ander the provisions of this Act, re quire any dealer who, in his opinion, is liable to registration but has not made an application in this behalf, to apply for registration and register him;
Provided that no action under this sub-section shall be taken unless the Commissioner has given notice to the dealer of his intention so to do and has allowed him a reasonable opportunity of being heard.
(2) Registrations made under sub-section (1) shall take effect as if these had been made on the dealer's application under sub-section (2) of section 6.