The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information

ASSAM ACT NO. VI OF 2009

THE ASSAM ENTRY TAX (AMENDMENT) ACT, 2009

AN

ACT

to amend the Assam Entry Tax Act, 2008.

Preamble.

Whereas it is expedient further to amend the Assam Entry Tax Act, 2008, (Assam Act XII of 2008) hereinafter referred to as the principal Act, in the manner hereinafter appearing;

It is hereby enacted in the Sixtieth Year of Republic of India as follows:

1. Short Title and commencement

(1) This Act may be called the Assam Entry Tax (Amendment) Act, 2009.

(2) It shall have the like extent as the Principal Act.

(3) It shall come into force at once.

2. Amendment of long title

In the principal Act, in the long title, after the words "within the State of Assam", the words and punctuation mark "and to validate certain taxes imposed on entry of goods into any local area in Assam for consumption, use or sale therein and for matters connected thereto or incidental thereto." shall be inserted.

3. Amendment of the Preamble

In the principal Act, in the preamble, after the words "within the State of Assam", the words "and to validate certain taxes imposed on entry of goods into any local area in Assam for consumption, use or sale therein" shall be inserted.

4. Amendment of Section 1

In the principal Act, In Section 1, for sub-section (3), the following shall be substituted namely:-

"(3) It shall be deemed to have come into force on and from the first day of October, 2001 i.e., the date on which the Assam Entry Tax Act, 2001 (Assam Act IV of 2001) came into force

5. Amendment of Section 2

In the principal Act, In Section 2, in sub-section (1), in clause (f), after the first proviso, the following proviso shall be inserted, namely:-

"Provided further that in case of Specified goods both old and new which are being imported into local area for use therein for a specified period and are taken back after completion of use, the "import value" shall be-

Explanation: Where the specified goods is new, the value of the Specified goods shall be "import value" as defined above. In case of old Specified goods, the value shall be determined as per depreciated value."

6. Amendment of Section 3

In the principal Act, In Section 3, in sub-section (1), at the end of the first proviso, the punctuation mark "." Shall be substituted by punctuation mark":" and thereafter the following proviso shall be inserted, namely:-

"Provided further that in case of Specified goods both old and new which are being imported into local area for use therein for a specified period and are taken back after completion of use, entry tax shall be payable for the period of use, on the value of specified goods, which will be proportional to the period of use, value and life of the Specified Goods as provided in clause (f) of sub section (1) of section 2."

7. Repeal and Savings

(1) The Assam Entry Tax (Amendment) Ordinance, 2008 (Assam Ordinance II of 2008) is hereby repealed

(2) Notwithstanding such repealed, anything done or any action taken under the Ordinance shall be deemed to have been done or taken under the corresponding provisions of this Act, as if this Act had come into force on the date the said Ordinance come into force.