Whereas circumstances exist which render it necessary for the State Government to take immediate action to make the following rules to amend certain provisions of the Assam Entry Tax Rules, 2008 and hence under the proviso to the sub-section (1) of section 11 of the Assam Entry Tax Act, 2008 (Assam Act No.XII of 2008), the State Government deem it necessary to dispense with the condition of previous publication of the draft Amendment Rules as required under sub-section (1) of section 11 of the said Act;
Now, therefore, in exercise of power conferred by the First proviso to subsection (1) of section 11 of the Assam Entry Tax Act, 2008 (Assam Act XII of 2008), the Governor of Assam is hereby pleased to make the following rules to amend the Assam Entry Tax Rules, 2008, hereinafter referred to as the principal Rules, namely:-
1. Short title and commencement.
(1) These rules may be called the Assam Entry Tax (Amendment) Rule 2013.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. Amendment of Form ET-4
In the principal Rules, in Form ET-4, -
(i) after the existing serial number 5, the following new serial number 5A with entries thereto shall be inserted, namely:-
"5A. Amount of Bank guarantee furnished: Rs.
(ii) for the existing serial number 6, the following shall be substituted, namely:-
"6. Mode of payment -
Cheque No./DDNo7Challan No. and date/ Bank guarantee particulars:".
3. Amendment of Form ET-5
In the principal Rules, in Form ET-5, for the existing serial number 4, the following shall be substituted, namely:-
4. Details of tax payable :-
Rate of tax....%
(i) Inter-State sales:
(ii) Stock transfer outside the State:
(iii) Sales in course of export:
This notification shall come into force on the date of its publication in the Official Gazette.
H. S. DAS,
Addl. Chief Secretary to the Government of Assam,
Finance Department, Dispur