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