Vidhi Codex

Bare Act

The Nagaland Finance ( Sales Tax 1st Amendment) Act, 1969

Tax19696 sections

This Act amends the Nagaland Finance (Sales Tax) Act of 1967 to update tax regulations within the state. It applies to all of Nagaland and modifies procedures for tax assessments and penalties by the Commissioner. The legislation introduces procedural safeguards by requiring the tax authority to give dealers notice and a chance to be heard before taking action or making assessments. Additionally, it updates the list of antimalarial drugs subject to tax, clarifying which specific compounds and forms are included in the taxable category.

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  1. 0. Preamble
  2. 1. Short title, extent and commencement.
  3. 2. Amendment of Section 7 of Nagaland Act 10 of 1967.
  4. 3. Amendment of Section 11 of Nagaland Act 10 of 1967.
  5. 4. Amendment of Section 13 of Nagaland Act 10 of 1967.
  6. 5. Amendment of the Schedule attached to Nagaland Act 10 of 1967.

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