The following Act of the Assam Legislative Assembly which received the assent of the Governor on 12th October, 2020 is hereby published for general information.

ASSAM ACT NO. XI OF 2020

(Received the assent of the Governor on 12th October, 2020)

THE ASSAM VALUE ADDED TAX (AMENDMENT) ACT, 2020

AN

ACT

to amend the Assam Value Added tax, 2003.

Preamble.

Whereas, it is expedient to amend the Assam Value Added Tax Act, 2003 (Assam Act No. VIII of 2005), hereinafter referred to as the principal Act, in the manner hereinafter appearing;

It is hereby enacted in the Seventy-first Year of the Republic of India, as follows: -

1. Short title, extent and commencement.

(1) This Act may be called the Assam Value Added Tax (Amendment) Act, 2020

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

(3) It shall be deemed to have come into force on the 30:tl day of May, 2020, i.e. the date on which the Assam Value Added Tax (Amendment) Ordinance, 2015 came into force.

2. Insertion of new section 111.

In the principal Act, after section 110, with effect from 31st day of March, 2020, the following new section 111, shall be inserted namely:-

" 111. Power of Government to extend time limit in special circumstances.

(1). Notwithstanding anything contained in this Act, the Government may, by notification, extend the time limit specified in, or prescribed or notified under, this Act in respect of actions which cannot be completed or complied with due to "force majeure "

(2). The power to issue notification under sub-section (1) shall include the power to give retrospective effect to such notification from a date not earlier than the date of commencement of this Act.

Explanation - For the purposes of this section, the expression "force majeure" means a case of war, epidemic, flood, drought, fire, cyclone, earthquake or any other calamity caused by nature or otherwise affecting the implementation of any of the provisions of this Act."

3. Repeal and Savings,

(1) The Assam Value Added Tax (Amendment) Ordinance, 2020 (Assam Ordinance II of 2020) is hereby repealed.

(2) Notwithstanding such repeal, anything done or any action taken under the Ordinance so repealed shall be deemed to have been done or taken under the corresponding provisions of this Act, as if this Act had come into force on the date on which the said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

s. m. buzar baruah,

Commissioner & Secretary to the Government of Assam,

Legislative Department, Dispur, Guwahati-6.