Professional Documents
Culture Documents
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of India bas
beed obtained under' the proviso to article 304 (b) of the Constitution
of India;
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S h o title,
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extent and
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cornmince&nt.-1.
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(I)
T h i s Act may' be
anything repuBnant in
vehicle;
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(3) "Fare" includes freight and any sum payable for a s m n ticket
ro for the hife of a taxable vehicle;
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merins:tIie owner of I ti;ta*ble.+ehiole andibludes. . 1 , 1 : ;:;(,fir;$!
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NAGALAWD
CODE
ACT 5 OF I967
NAGALANII
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paid by the
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prescribed.
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Evidence of payment gf a x . 1 5 . Save' is otherwisc-providedgy
this Act, no owner shall -allow, a passenger to travel or goudshtobe carried
;n a tanable vehicle unless'k' .ticket or'receipt, &. thi'case maybe;is issued
by him in the,prescribedform to denote
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the tax
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Keeping of accounts
Ad
r"bhi&on
of retu&..-6.
( I ) An
owner may be required to ,keep such accounts and to submit- such returns at
such intervals and to such authority as may be prescribed.
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. section'22.
(4)
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Taxing auth'brity.-7.
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(2): Persons appointed under sub-sectib;
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. ,sEaIl .excerc~se
, - : . . . such
powen as may be conferred, and ieffdfT ., su~h~duties
as:maj,be &ired
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. by or under this Act.
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Taxing authbrity is a public servant-8:
.AH persons appbinted
under sqbtio,n7 shaU,bc deemed to be public sebants within themurni&
..section
. 21. of
.. the ~ndianPenal Code, 1860. (XLV of !860), . - . :
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- - " ' . P e n a l q - f o iii6r1-~a~iniihr
of tax.-9:
1f the prescribed authoritj; is
satisfied that any owner is liable to pay tax under the provisions 'of t h i s ~ c t
- -in respect. of any,:period but has failed .to pay the tax, the:s.aid.-authority
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; .may after giving the owner a reasoGable opportunity of being heard,:a&es
.the amount of tax, if a g , due fro@:tlie,owrier and also direct that thc-owner
.,shaU-..pay .in, the presjxi bed VanneF, ibx way ,or,:pcnaily, a sum.not ;exceeding
-.; one and a half time the amount of tax,:; .
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~ x e r tion.-l,~.
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uuse g taxable vehicle to stop and remain stationary in order to enable sdd
auih&ly. to carry out any duty imposed b y y under this Act and the s&d
authority may for doing so enter and:tmvel in,sucb vehicle.
Restriction on t h e ,use 'of ~ ' x a b l evehicle
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in certain cas&.-17,
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or
(b)) ip case the returps required by section 6 have not been submitted,
un~ilthe returns are submitted ;
provided that the prexribed authority may, if ihc owner proves to its
satisfaction rhat the failure to submit the returns, referred lo in clause (b) was
not,deliberate, exempt such vehicle from tbc operation of this section.
Appeal to the prescn bed authoriV.-18.
(1) Any owner objecting
to an order pxscd under this Act may, within thirty days from the date of
the.scwice of such order, appeal to the prescribed authority against such
order, provided that this period map be extended by the prescribed authority
for good and sufi~cientreasons to be rewrded in writing ;
Provided also that no appeal shall be entertained by such authority
unless i t,,Ii s. satisfied that the amount of tax assessed. or penalty-imposed has
been
paid ,;
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(c)
enquiri ss
mai be'oidered, or
a Frah
arsessmept ,after such
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(a)
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(2)
Authority may.\
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:by Com.missioner;-19; ; .Q):!'TIIScdm&iisionermay call'
f $ r , a $ , txamine the record of any- proceeding under this Act; and if he
considers that any order pgssed: -therein:by any authority other than that
appointed under sub-section.
. ..,. (2) of section 7,is erroneous iq so.far,as it is
prejudicial io ihe interest of .reve,q,ue, he, may, after ,giviug ;the. owner an,
apportuoity of being hcard and after making or causing to be made such
enquiry as he deems necessary, .pass-such.orders thereon as th-6 circumstances
of,the case justjfy, including -am 'order,,enhancing or modifying the assessment,
or caicclling the assessment and directing a fresh assessment.
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(2). 16, the case of any order dther than .an order .to whicb.sub-section
( I ) applies passed by any authority other than the Commissioner. he may,
either:of his ,own motion o i oh a petition by.'& ,dhner;fdr revision, call for
the record of any proceeding under-this , ~ c t * , ~which
n . - any such' ofder, has
been passed and may make soch enquiry or cziuse such enquiry to be 'made,
and subjecL to the revisions of 'this Act, may .pass such order thereon, not
being an order prejudicial,to the owner, as he thinks fit. .
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(3) An appeal to the. State Government, shall 'be iri the pmcribed
form and shall bc'vcrified in the prescribed manner, and shall be accompanied
by a fee of twenty-five rupees.
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(i),
,.. ., . (3) h he State ,,Gqv~rnrnent play reject t h e , application under subsection (1).and refuse : ,t,otake the -Gase on the gcound that it @-timebarred
or 'otherwise incompetent, or that no ,question of law arisg and the applicant
may,,witbin thi& days of such refusal,withdraw the application and if he does
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so, ;he fee paid shall bc refunded.
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NAOALAND CQDB
N n b ~ i A r nAcr 5 OF 1967
- (4)
Where the application under' sub-sectidn ( l j is rejected on thc
ground that no question of law ariscs and where no' action is taken by the
applicant under subsection (3),he may, withinninety days from the date of such
rejection, apply to the High Court against the order rejecting the application,
.an if, upon receipt of such an application, the High Court is not satisfied with
the correctness of the decision, it m y require the State Government to statd the
,cast and refer it and, on receipt of any such requisition, the State Govcmment
shall state and refer the case accordingly. ,
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(5) Where the application under. :sub-section- (1) is rejected on
the ground that it is time-barred and where no action is taken by ,the
applicant under sub-section (3), be may within ninety days ofthe date -of
such rejection, apply to the High Court against the order rejecting the
application, and if, upon receipt of such an application, the High Court is
not satisfied. with the correctness of the decision, it. may require the
state Govenuncnt to treat the application under sub-section (I) as made
within time.
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(6) Where the High Court is not satisfied that the statement in a
Ease referred under t& xclidp is iu%cicot to ehablc it to determine the
questions of la* raised the&by, it h a y refer thk c=se back to the State
Government to make such additions thereto or such alteration therein as
may be directed and the Sjate Goverment shall there-upon comply with the
direction and re-submit the v s e accordingly;
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(7) The High Court upbn the ,hearing'of any such &se shall decide
the .questien' of the law raised thereby; and - shall deliirer its' judhent
thereon cbntaining the grounds on .which such decision is-'based, . and
shall
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send to the State Government a copy2&such jlidgcment. udder the seal df
the High Court and signature of the Registrar, and the State Government
shall, on receipt 6f thd 'copj. of the judgment, order 'disposal of \he case
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accordingly. ,
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(10) Section 5 of the India Limitation Act, 1908 (IX of 1908) shall
apply to an application to the High Court by an owner under this section.
Offencesand penalties.-22.
(a)
( I ) Whoever-
(b) fraudulently or wilfully evades the payment of any tax due under
this Act ; or
(c)
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(e)
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Delegation of powers.-27.
The Commissioner may subject to
such restrictions and conditions as may be prescirbed, delegate, by
noacation in the Official Gazette, any of his powers under this Act to
any person appointed under section 7 to assist him.
( 1 ) The State ~overnmentrday make
mles, consistent with the provision of this Act, for securing the payment
of tax and generally for the purposes of carrying into effect the provisions
of this Act.
Power t o makc rule. 28,
(a)
(c)
p r ~ i b i n the
g forms oftickets and receipts u n d e ~section 5 ;
the manner of payment of tax under section 4 and
penalty under section 9;
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(ej
If)
prescribing the manner of the exhibiting the tabk of fares and the
time-table under section I I.
p r d b i n g the banner ia which an appeallpetition rnay be filed
under section 18 or sectibn 20 ;
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(3) All rules made under this section shall be laid as soon as possible
after they are made, before the Nagaland Legislative Assembly while it is
in session and shall be. ,subject to such . modificration as tbe Legislative
assembly may make during the session in which they are so laid or the session
immediately following the Nagaland Legislative Assembly agree in making
a& modification in the rule or the Nagaland Legislative Assembly agree
that the rule should not be made, the rule shall thereafter have effect only'
in such modified form or be of no effect as the case may be ; so however,
that any such modification or annulment shall be without prejudice to the
validity of anything previously done under that rule.
Act
as follows :
I. Short title, extend and commencement.
(1) This Act may bc called ihc Nugaland passcngcrs and (;or,d.s
Taxation (Aincndmct~t) Act, ItIS9.
(2) It shall extend tu rhc whole of the state of Nagaland.
(3) It shall come inlo forcc on sucl~date as the State may, by
notification in thc official Gazetre, appoint.
2. Subslitution o f Section 3.
For Section 3 OF the Nagaland Passcngcrs and (;clods Taxalicln
Act, l'lG7 herein after called the Principal Act, llle fullnwing
shdl be substituted, namely :(3) There shall he levied, charged and paid l o the State Government 3 lumpsum rate of lax on passenger and goods ns
specified in lhc Schedule to rhih A I I ~ c ~ I Act.
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3. Amendment of Sectiun 9.
In Section 9 of che principal Acl, for ~ h wrlrds
c
"unc and a half
ri-me "Substitute the words" Lhrcc limzs Lhc amount or lax".
4. Amendment of Section 22.
In Suh-Scclion (1) nf Section 22 of thc principal ~ c t for
,
llie
wurda "1111~~huus;ul~d
rupees" substilurc rhc tvurds "rwn tht~usanrl
CUPCG?I" il11d for L ~ I Z W I I ~ C I ~"Iwenly livc r u ~ ~ c c xxuhstiturc
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the
words "fil~yrupees".
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SCHEDULE
(Sce.Sectian 3)
Items
UP to
5 Tonnes
(Pay load)
A.
Malur
Vehicles
transportation
1.
far Amof
passengers goods on
hire :
Vehicles more than 12
years old.
2.
B.
40
KM,
D.
Town Commilee
Taxi and Taxi Cabs
Three Wl>celers
Cornposirt:
permit
vel>icles
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Oihar, Otih\a
and U ~ t w
Pradcsh
(ii) Where [he composite
permit is issued by any of
the
Slatcs
of Assam
Maghalaya,
Mi;soram,
Tripura, Manipur and
~ r u n a c b a lPrad~xh
Nii~iirralPermit Vehicles
ual
Rs.
Rate oftax
Abovc 5
t o ~ c s
(Pay load)
per
diem
Ann-
ual
diem
Rs.
Rs.
Rs.
per
2.
(1)
(2)
(3)
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THE SCHEDULE
(See Section 3)
item
Annual.
1500.00
2000.00
2500.00
303000.00
750.00
1000.00
1250.00
15Q0.00
125.00
25.00
250.03
375.00
25.00
30.00
30.00
500.00
625.00
750.00
35.00
40.00
625.00
750.00
1250.00
1500.00
1750.00
2000.00
2250.00
875.00
1000.00
1250.00
1500.00
1750.00
2000.00
2250.00
750.00
875.00
1000.00
1125.00
2500.00
1250.00
315.00
375.00
440.00
500.00
625.00
25.00
30.00
35.00
40.m
45.W
375.00
440.00
565.00
625.00
30.M
35.00
40.00
45.00
50.00
2. StaaelContract Carriaae.
(1) up to 25 seating capacity.
500.0
750.00
375.00
190.00
10.00
1000.00
1000.00
1000.00
1250.00
500.00
500.00
250.00
250.00
250.00
20.00
20.00
20.00
30.00
1250.00
1500.00
625.00
750.00
XiO.00
625.00
315.00
4.
315.00
375.03
35.M
40.m
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