Amendment status not verified — confirm the current text below against the official source.
(1) Subject to the other provisions ofthis Bill, there shall be levied and collected an entry tax on the entry of specified goods into any local area for consumption, use or sale therein, at the rates respectively specified against each item in the Schedule. The entry tax shall be leviable on the import value of the specified goods and shall be paid by every importer of such goods. Provided that no entry tax shall be leviedunder this section on the entry of specified goods into a local area, if it is proved to the satisfaction of the assessing authority, in such manner as may be prescribed, that such goods have already been subjected to entry tax or that the entry tax or that the entry tax has been paid by the importer or any other personunder this Bill in respect ofthe same goods. Nagaland Act No. 4 of 2005 (2) Notwithstanding anything contained in sub-section (I), and subject to production of documentary proof, no entry tax Shall be levied on such specified goods, which are also taxable under the Nagaland Value Added TaxAct, 2005,- Nagaland Act No. 4 of 2005 (i) If such specified goods are brought into any local area by a dealer registered under theNagaland Value Added Tax Act, 2005 for the purpose of resale and such goods are sold inside the State and the dealer is liable to pay tax on the sales of such goods under the Nagaland Value Added Tax Act. 2005: Central Act 74 of 1956. (ii) If such specified goods are sold in the course of inter-state trade or commerce or in the course of export out of the temtorv of Indiaor such goods are otherwise dispatched outside the State by way of stock transfer by aregistered dealerunder the Central Sales Tax Act. 1956: (ii lrsuch&c&ed goods are imported into a local area in the course of import from outside the temtorv of India: Provided that. if anvsuch dealer. after importing the specified goods, consumes such goods in any form or deals with such goods in any other manner, he shall inform the assessing authority -497- before the 21d day of the month, succeedingthe month inwhich such goods are so consumed or dealt with and pay the provisions ofthisBill. Nagaland Act No. 4 of 2005 (3) Where the specified goods, the sales of which are exempted under the Nagaland Value Added Tax Act, 2005 for reasons of such goods being included in the First Schedule to the said Act, which after entry into a local area are sold by an importer in the course. Of inter-state trade or commerce or in the course of export out of the territory of India or are dispatched outside the State by way of stock transfer, the import value of such specified goods subsequently sold or sent out in the manner mentioned above shall, subject to production of proof, be deducted from the total import value to determine the taxable import value. (4) The State Government may, by notification in the Official Gawtte, in the public interest ortaking into account the inhshucture and amenities provided or to be provided to facilitate trade and commerce, vary the rates of tax of the specked goods and on suchnotification b e i i issued, the Schedule shall be deemed to have been amended accordingly: Provided that the rate of tax to be specified or varied by the State Government in respect of any such goods shall not exceed twenty per centum. Levy of tax on 4 (1) Notwithstanding anything contained in section 3, there shall motor vehicle be levied and collected atax on the entry of any motor vehicle into a local area for use or sale therein by an importer which is liable for registration or assignment of anew registration markin the State under the Motor Vehicles Act, 1988. (2) The tax shall be payable and paid by an importerwithin 30 days &om the date of the enby of amotor vehicle into the local area or before anapplication is made for registration of thevehicle under the Motor Vehicles Act, 1988, whichever is earlier. (3) No tax shall be levied and collected in respect of a motor vehicle which is registered inany Union Tenitory or any other State underthe Motor Vehicles Act, 1988, fifteen months prior to the date on which anew registration mark is assigned in the State under the said Act. (4) where any person causes entry of amotor vehicle into alocal area within a oeriod of fifteenmonths from the date of registration of suchvehicle in any - - UnionTerritorv or any other State under the Motor Vehicles Act, 1988, and that such entry is occasioned as aresult of shifting of the place of his residence ftomsuchUnionTenitolvor State into this State, the Commissioner may exempt such person ftom payment of entry tax on entry of such motor vehicle subject to production of proof m this regard. (5) Notwithstanding anythmg contained in any other law for the time being in force, where the liability to pay tax in respect of a motor vehicle arises under this Bill and such motor vehicle is required to be registered or a new registrationmark is required to be assignedto it in the State under the Motor Vehicles Act, 1988, no Registering Authority shall either register any such motor vehicle or assign any new registration mark to such motor vehicle unless Payment of such tax has been made by the person concerned in respect of such vehicle. Composition of tax Liability 5 Notwithstanding anythmg contained in this Bd1, the State Government may, by notification published in the Official Gazette and subject to such conhtions and restrictions, if any, as may be specified therein, permit any class of lmporter to pay m lieu ofthe tax payable under this Bill, for any period, an amount linked \nth the volume orquantity of specified goods or some such otherthingto be detemed by the State composition and to be paid at such inte~als and in such manner, as may be specified in suchnotification. Exemption from tax