The TRIPURA ROAD DEVELOPMENT CESS ACT, 2018.
tripura · 2018
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- S. 1The Tripura Road Development Cess Act, 2018, comes into force on August 1, 2018.
- S. 2Section defines terms used in the Tripura Road Development Cess Act, 2018, including "cess," "collector," "rules," "tax," and "tribunal."
- S. 3Section 3 imposes a cess on petrol, diesel, and natural gas sales for road development, payable by dealers.
- S. 4Section allocates cess proceeds to a Road Development Fund for state road projects after collection expenses.
- S. 5Section 5 mandates payment and reporting procedures for the cess imposed under the Tripura Road Development Cess Act, 2018.
- S. 6Section imposes 18% annual interest on overdue cess payments by dealers.
- S. 7Section 7 allows dealers to refund cess on petrol, diesel, and natural gas sold in interstate trade or exported within six months.
- S. 8Section 8 mandates registration for dealers under Tripura Value Added Tax Act, with potential exemptions for low turnover.
- S. 9Suspension or
- S. 10Section 10 appoints officials to manage and enforce Tripura Road Development Cess collection.
- S. 11Section 11 mandates dealers to maintain and submit detailed accounts of fuel transactions to authorized officers.
- S. 12Section 12 authorizes the Collector to inspect documents, premises, and stocks related to petrol, diesel, and natural gas for compliance with the Tripura Road Development Cess Act.
- S. 13Section 13 allows the Collector to seize documents from dealers suspected of violating the Act for examination or prosecution.
- S. 14Section 14 outlines the Collector's role in assessing the cess due from dealers, including verifying returns and requiring additional evidence if necessary.
- S. 15Section 15 of the Tripura Road Development Cess Act, 2018 bars legal challenges to assessments and orders made under the Act, except as provided.
- S. 18Section 18 allows the prescribed authority to extend the limitation period for appeals and applications if the appellant or applicant provides sufficient reasons for delay.
- S. 19Section 19 allows dealers or Collectors to refer legal questions from cess orders to the High Court for decision.
- S. 20Section 21 imposes a fine for operating a business without proper registration under the Tripura Road Development Cess Act.
- S. 22Section penalizes dealers for failing to maintain required accounts or submit reports, with fines up to ₹20,000 and additional daily fines.
- S. 23Section penalizes failure to comply with section 12, providing false information, or obstructing officers with fines up to ₹20,000 and additional daily fines.
- S. 24Section 24 makes company officers liable for offenses committed by the company, unless they prove lack of knowledge or due diligence.
- S. 25Section 25 mandates that no court can hear offenses under the Tripura Road Development Cess Act without prior Collector's approval.
- S. 26Section 26 authorizes designated officers to enter and search locations for illegal fuel storage under the Tripura Road Development Cess Act.
- S. 27Section 27 grants specified officers the authority to investigate offenses under the Tripura Road Development Cess Act, using powers similar to those of a police station in-charge.
- S. 28Section allows the Collector to delegate powers under the Act to assistants, subject to state government orders.
- S. 29Section 29 allows the Collector to transfer road development cess proceedings to other officers after notice.
- S. 31Section protects officers and employees from legal action for good faith actions under the Tripura Road Development Cess Act.
- S. 32Section 32 allows recovery of unpaid cess and interest as land revenue arrears, exempting certain petrol, diesel, and gas sales from cess.
- S. 33ASection 33A mandates the Tripura government to establish an automated data processing system and may issue notifications to regulate interactions under the Act.
- S. 34Section 34 grants the Tripura State Government authority to create rules for implementing the Tripura Road Development Cess Act, 2018.