Assam Taxation Act, 1954
Section 1
Short title, extent and commencement
Section 2
Definitions
Section 3
Levy of tax
Section 4
Power to make rules
Section 5
Registration of dealers
Section 6
Tax periods
Section 7
Assessment of tax
Section 8
Returns
Section 9
Payment of tax
Section 10
Power to audit
Section 11
Enforcement of payment
Section 12
Recovery of tax
Section 13
Appeals
Section 14
Revision
Section 15
Stay of proceedings
Section 16
Power to enter and inspect
Section 17
Power to seize
Section 18
Offences and penalties
Section 19
Cognizance of offences
Section 20
Protection of action taken in good faith
Section 21
Bar of suits
Section 22
Power to delegate
Section 23
Repeal and savings
Section 24
Provisions for the imposition of penalty
Section 25
Power to frame regulations
Section 26
Power to amend schedules
Section 27
Provision for special assessments
Section 28
Liability of partners
Section 29
Refund of excess tax
Section 30
Composition of offences
Section 31
Transfer of goods
Section 32
Maintenance of accounts
Section 33
Disposal of goods seized
Section 34
Transfer of tax liability
Section 35
Liability of agents
Section 36
Appeal against penalty
Section 37
Establishment of assessment committees
Section 38
Provision for special assessments
Section 39
Power to amend rules
Section 40
Delegation of powers
Section 41
Special provisions for the enforcement of penalties
Section 42
Power to appoint officers
Section 43
Repeal and savings
Section 44
Provisions for the application of tax
Section 45
Provision for the assessment of tax
Section 46
Power to issue notifications
Section 47
Provisions for the appointment of officers
Section 48
Protection of action taken in good faith
Section 49
Commencement of provisions