Bare ActsThe NAGALAND SALES TAX (2nd AMMENDMENT) ACT, 1971

Section 9

Amendment of Section 19

Amendment status not verified — confirm the current text below against the official source.

Amendment of Section 19. In sub-section (1) of section 19 of the principal Act, after the proviso, the following further proviso shall ‘he inserted, namely: “Provided further that before making an assessment under this subsection, the Commissioner shall give notice to the dealer of his intention so to do and allow him a reasonable opportunity of being heard.” 10 Amentment of Section 25. In Section 25 of the principal Act after sub-section (3) the following sub-section shall be inserted, namely : —“(4) The transferee shall, within ninety days of such transfer, apply for registration under section 9 and thereafter all the provisions of this Act shall apply of such transferee.” 11.Insertion of Section 61. After section 60 of the principal Act, the following section shall be inserted, namely: Repeal and Savings.

Section 9 – The NAGALAND SALES TAX (2nd AMMENDMENT) ACT, 1971 | DailyLaw.ai