Amendment status not verified — confirm the current text below against the official source.
(1) no person shall hasport taxable goods under this Act across or beyond a check post or barrier except after filing before the officer in-charge of check post, documents as referred to the provisions in sub-section (2) of this section. Applicability Of the rovision of TheNagaland Value Added Tax Act, 2005 (2) Subject to the provisions of this Act and rules made thereunder. section 66 and 67 of the ~ a ~ a l a n d ~ a l u e ~ d d e d Tax Act, 2005 (Nagaland Act 4 of 2005) and the rules made thereunder, orders and notifications issued thereunder shall mutatis mutandis apply to transporting of goods taxable under this Act, as if the said sections were mutatis mutandis incorporated in this Act and the rules farmed, orders and notifications issued under those sections were mutatis mutandis issued under the relevant sections so incorporated in thisAct. 44.B Automation,- (1) The Government shall endeavour to introduce and establish an automated data processing system for complementing the purposes of this Act and for matters incidental and allied thereto. (2) In order to make the said system effective, the Government may from time to time make Regulations for regulating the interaction. Between the dealers and the authorities appointed or constituted under this Act. (3) The provisions contained in the Information Technology Act, 2000 (Central Act 21 of 2000), the rules made thereunder and directions given underthatAcf including the provisions relating to digital signatures, electronic governance, attribution, acknowledgement and dispatch of electronic records, secure electronic records and secure digital signature and digital signature certificates, shall, in so far as they may apply to the procedures under this Act, apply. (4) Except as may be provided otherwise in this Act, the software for automated data processing system, the operating system, the operating instructions and the criteria for any selection shall be treated as conlidential.