Amendment status not verified — confirm the current text below against the official source.
Levy and collection of cess: (1) There shall be levied and collected one-time cess for the purposes of this Act on every motor vehicle used or kept use in the State at the rate of 0.50% of the basic cost of the vehicle. Provided that no such cess shall be levied on amotor vehicle kept by dealer or manufacturer of such vehicle forthe purpose oftrade: Provided further that if the Government are of opinion that it is necessary in the public interest so to do, they may, by notificationin the Gazette, make an exemption in regard to cess payable under this Act in respect of any motor vehicle or class of motor vehicles. (2) Every cess leviable under sub-section (1) shall be payable by the registered owner or any person having possession or control of the motor vehicle, as the case may be. (3) The cess levied under sub-section (1) shall be collected by the taxation officer appointed under theNagaland Motor Vehicles Taxation Act, 1967 or in such manner and at such time as may be prescribed. (4) The Government may, by notification in the Gazette, direct that for the purpose of collection of cess, the provisions of the Nagaland Motor Vehicles Taxation. Act, 1967 shall apply, subject to such modification as may be specified in the mtilication (5) where any person who is liable to pay the cess in respect of amotor vehicle fails to pay the cess within the time prescribed under sub-section (3), such person shall, for the default of each year, in addition to the cess, pay an amount of fme equal to ten percent of the cess due. (6) The proceeds of the cess levied and collected under this Act by the Government togetherwith hes, interest and fees recovered thereunder shall first be credited to the Consolidated Fund of the State and after deducting the expenses of collection and recovery, as determined by the Government, the remaining amount shall, under appropriation duly made by law in this behalf, be entered into andtransferred to the Fund. (7) Any amount transferred to the Fund shall be charge on the Consolidated Fund of the State.