Bare Act
The Jharkhand Entry Tax on Consumption or Use of Goods Act, 2011
This Act establishes a tax system for the entry of goods into local areas within Jharkhand state, requiring importers to pay entry tax on various scheduled goods when bringing them into local boundaries like municipal areas. It defines the Appellate Authorities and Assessing Authorities based on existing State VAT arrangements, sets out definitions for key terms including "Local Area" and "Scheduled Goods," and applies specifically to dealers registered under the Jharkhand Value Added Tax Act. The tax matters because it provides the state with a revenue stream specifically targeting goods entering local territories, complementing existing VAT collection mechanisms while establishing clear legal authority for state authorities to assess and collect these taxes.
- 0. Preamble
- 2. Definitions
- 3. Incidence of entry tax
- 4. Registration of dealers
- 6. Returns
- 7. Assessments
- 9. Refund
- 10. Offences and penalties
- 11. Appeals and Revision
- 12. Assessment of tax
- 13. Assessment of Escaped Tax
- 14. Payment and recovery of tax
- 15. Penalty for non-payment of tax
- 16. Escaped assessment
- 17. Rectification of mistakes
- 18. Power to survey
- 19. Assessment of tax on persons other than dealers
- 20. Self assessment
- 21. Limitation for assessment
- 23. Tax to be paid in lump sum
- 24. Refund of tax on goods returned
- 25. Exemption from payment of tax
- 26. Assessment and Re-assessment
- 27. Recovery of tax
- 28. Offences and Penalties
- 29. Assessment of tax
- 30. Power to make rules
- 31. Repeal and Saving
- 33. Power to amend Schedule
- 34. Power to remove difficulties
- 41. FEWIEY aig BX woe
PDF: pending for this language.