Whereas the draft of certain rules further to amend the Assam Value Added Tax Rules, 2005, hereinafter referred to as the principal Rules which the Governor of Assam proposes to make in exercise of the powers Section 106 of the Assam Value Added Tax Act, 2003 (Assam Act VIII of 2005), was published as required under said sub-section(1) of said Section in the Assam Gazette, Extraordinary No. 297 dated 16th October, 2008 under notification of the Government of Assam inviting objections and suggestion from all persons likely to be affected thereby before the expiry of a period thirty days from the date of publication of the said notification in the Official Gazette,

And Whereas no objection or suggestions was received from the public on the said draft.

Now, therefore, in exercise of the powers conferred by section 106 of the said Act, the Governor of Assam is hereby pleased to make the following rules, namely:-

1. Short title and commencement.

(1) These rules may be called the Assam Value Added Tax (Amendment) Rules, 2009.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. Substitution of Form 61

In the principal Rules, for the existing Form-61, the following shall be substituted, namely,-

THE ASSAM VALUE ADDED TAX RULES, 2005

FORM-61

[See Rule 41(9)(ii)]

DELIVERY NOTE

Counterfoil/Original/Duplicate

To,

The Superintendent of Taxes,

..............................................Check post

I/We hereby declare that the following consignment of . . . . . . . . . . . . . . . . is being imported into Assam..............................................

I/We hereby declare that I/We am/are registered under the Assam Value Added Tax Act, 2003 holding Registration Certificate No.....................and the above statements are true to the best of my/our knowledge and belief.

I/We also undertake to duly account for the disposal of the above goods when imported and to pay tax on the sales thereof according to the provisions of the said Act and the Rules made thereunder.

Office of the issue

Seal of issue

N.B.: The delivery Note in Triplicate must be obtained from the Prescribed Authority concerned on payment as may be notified.

This Delivery Note will remain valid for 180 days from the date of issue by the prescribed authority.

3. Substitution of Form 62

In the principal Rules, for the existing Form-62, the following shall be substituted, namely,-

THE ASSAM VALUE ADDED TAX RULES, 2005

FORM-62

[See Rule 41(12)]

ROAD PERMIT

To,

The Superintendent of Taxes,

__________________________

I/We ____________________________hereby declare that the following consignment of ......................... Is being imported into Assam .......................... For-

a) my/our own use/personal consumption.

b) use in setting up of an industrial unit.

c) use as raw materials directly in the manufacture of goods in my/ our industrial unit situated at_______________________

d) use in the operation of my/our industrial unit situated at_________

Particulars of goods-

a) Description of goods:

b) Quantity :

c) Value :

d) Consignor's Invoice No. and date:

e) Place from which despatch:

f) Destination to which despatched :

g) (i) Name of transporter ...............................................................

(ii) Consignment No.................................. and date......................

(iii) Registration No. of the vehicle .................................................

(iv) Name of the owner of vehicle...................................................

(v) Date of interception at the Check post...........................................

h) Remarks, if any:

I/We hereby declare that I/We am/are not a registered dealer under the Assam Value Added Tax Act, 2003/ a registered dealer under the Assam Value Added Tax Act, 2003 holding certificate of registration No._________.. and the above statements are true to the best of my knowledge and belief.