Amendment status not verified — confirm the current text below against the official source.
Subject to the provisions of the Bill and the rules made thereunder, the administmtion ofthis Bill in so far as it relates to registration, submissionofreturns by the importen and collection on entry tax &om them, shall vest in the authorities specified in or under the Nagaland Value Added Tax Acf 2005 and accordingly,the said authorities, empowered to register, received returns, to assess or re-assess and collect tax and enfo~e payment of any tax under the said Act, shall register, received retums, assess, re-assess and collect entry tax and enforce payment of entry tax, includmg imposition and reahtionof any penalty payable by an importer underthis Bill as if the tax or penalty payable by such importer under this Bill is atax or penalty payable under the said Act and for this purpose they may exercise all or any of the powers conferred uponthem by or under that Act. Applicability of The provisions of The Nagaland Value Added Tax Act, 2005 Nagaland Act No.4 Of 2005.