The Jharkhand Entry Tax on Consumption or Use of Goods Act, 2011
jharkhand · 2011
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
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- S. 3Section 3 of the Jharkhand Entry Tax on Consumption or Use of Goods Act, 2011 imposes an entry tax on scheduled goods exceeding a certain value for consumption or use, except for specific exemptions.
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- S. 5Section 5 mandates timely tax payment for goods entry in Jharkhand, with late payment incurring interest and potential rebates for timely payments.
- S. 6f
- S. 7Section 7 designates specific officers to inspect tax-related accounts and outlines their powers and duties under the Act.
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- S. 9Section 9 mandates registered assessees to maintain detailed records and submit monthly and annual returns for tax compliance under the Jharkhand Entry Tax on Consumption or Use of Goods Act, 2011.
- S. 10Section 10 imposes penalties for late tax returns and payments under the Jharkhand Entry Tax on Consumption or Use of Goods Act, 2011.
- S. 11Section 11 outlines the process for assessing entry tax based on returns provided by registered assessees.
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- S. 14Section 14 sets a two-year limit for completing assessment proceedings under the Jharkhand Entry Tax Act, except for specific cases.
- S. 15Section 15 outlines the penalties for non-compliance with the Jharkhand Entry Tax on Consumption or Use of Goods Act, 2011.
- S. 16Section 16 outlines the recovery process for unpaid entry tax, penalties, and interest, with specific timelines and reassessment provisions based on audit observations.
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- S. 18Section 18 outlines the tax liabilities for both the transferor and transferee when a business is entirely or partially transferred under the Jharkhand Entry Tax on Consumption or Use of Goods Act, 2011.
- S. 19Section 19 ensures that dissolved firms or associations remain liable for unpaid taxes and penalties, with members still responsible.
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- S. 22Section 22 allows review and revision of certain tax orders by specified authorities or the Tribunal, subject to conditions.
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- S. 24Section 24 provides immunity from legal action for government servants and penalizes false returns or false accounts for evading entry tax.
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- S. 26Section 26 outlines the application of Jharkhand Value Added Tax Act provisions to transportation of schedule goods and judicial review processes.
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- S. 28Section 28 outlines penalties for violations under the Jharkhand Entry Tax on Consumption or Use of Goods Act, 2011.
- S. 29Section 29 allows authorities to accept fines for tax offenses and specifies court jurisdiction and penalties for violations.
- S. 30Section 30 allows authorized representatives to attend proceedings on behalf of individuals under the Jharkhand Entry Tax Act.
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- S. 32R'<'fl'i ~ &11qRl<il :- (1) *11x'<si:
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- S. 34Removal of difficulty: - If any difficulty arises in giving effect to the provisions of this Act
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- S. 46't'll'l-41, i:!IC"
- S. 47Pollution testing equipment all varieties Four perccntum 45 $ll~<
- S. 48Section 48 imposes a ten percent entry tax on refrigerators, deep freezers, bottle coolers, and their spare parts in Jharkhand.
- S. 49—
- S. 50~f
- S. 51Section 51 exempts scientific instruments and laboratory equipment from entry tax in Jharkhand.
- S. 52<'Wfcffi('<t)
- S. 53Spare parts and accessories of all kinds ofMolor and Ten percenturn Motor Vehicles including two and three wheelers
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- S. 56Section 56 imposes a 10% entry tax on transmission or transformer towers and their accessories.
- S. 57Section 57 exempts Uninterrupted Power Supply (UPS), voltage stabilizers, four percent power back-up systems, and transformers from entry tax.
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- S. 60Washing Machine Ten pe
- S. 61—
- S. 62Section 62 imposes a 10% entry tax on white cement and a 4% tax on X-ray and CT scan films not bought by government hospitals.
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