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

ASSAM ACT NO. II OF 2015

(Received the assent of the Governor on 6th January, 2015)

THE ASSAM VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2014

AN

ACT

further to amend the Assam Value Added Tax Act, 2003.

Preamble

Whereas it is expedient further to amend the Assam Value Added Tax Act, 2003 (Assam Act VIII of 2005), hereinafter referred to as the principal Act, in the manner hereinafter appearing;

It is hereby enacted in the Sixty-fifth Year of the Republic of India as follows:-

1. Short, title and extent and commencement

(1) This Act may be called the Assam Value Added Tax (Second Amendment) Act, 2014.

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

(3) It shall come into force at once.

2. Amendment of Section 75

In the principal Act, in section 75, after sub-section (3), a new sub-section (3A) shall be inserted, namely :-

"(3A) The owner of any goods or the transporter of such goods or the person in-charge of the goods vehicle carrying such goods shall also furnish relevant information in the electronic format online as may be prescribed."

3. Amendment of Section 77

In the principal Act, in section 77, in sub-section (2), after clause (a), a new clause (aa) shall be inserted, namely:-

"(aa) obtain or cause to be obtained delivery thereof unless he files details of vehicle, consignment and statutory form online in advance before the goods carrying vehicle reaches delivery point."

S. M. BUZAR BARUAH,

Secretary to the Govt. of Assam,

Legislative Department.