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

THE NAGALAND FINANCE (SALES TAX)

AMENDMENT ACT, 1969

(THE NAGALAND ACT NO. 7 OF 1969.)

(Received the assent of the President on the 2nd April, 1969 and published in the Nagaland Gazette Extraordinary dated11th April, 1969)

An Act to amend the Nagaland Finance (Sales Tax) Act, 1967.

Preamble. Whereas it is expedient to amend the Nagaland Finance (Sales Tax) Act, 1967 in the manner hereinafter appearing: It is hereby enacted in the nineteenth year of the Republic of India as follows

1. (1) This Act may be called the Nagaland Finance (Sales Tax) Amendment Act, 1969. -
2. (2) It extends to the whole of Nagaland.
3. (3) It shall come into force on such date as the State Government may by notification in the official Gazette, appoint.

In sub-section (2) of Section 7 of the Nagaland Finance (Sales Tax) Act, 1967, the following proviso shall be inserted. “Provided that no action under this sub-section shall be taken unless the Commissioner has given notice to the dealer of his intention so to do and has allowed him a reasonable opportunity of being heard”.

In sub-section (1) of Section 11 of the Nagaland Finance (Sales Tax) Act, 1967, the following further provison shall be inserted: ‘Provided further that before making an assessment under this sub-section, the Commissioner shall give notice to the dealer of his intention so to do and allow him a reasonable opportunity of being heard”.

In Section 13 of the Nagaland Finance (Sales Tax) Act, 1967, for the existing sub-section (3) the following shall be substituted:

1. (3) The officers appointed to assist the Commissioner may impose a penalty subject to such conditions as may be prescribed”.

The existing item (a) in entry 8 in the Schedule under Heading B shall be substituted by the following

1. (a) Antimalarial drugs viz, quinine in powder form, quinine pills (but not sugar coated), quinine alkaloid, salts of quinine, cinchona and its alkaloids, totaquine, cinchona fobrifuge and drugs of the 4 aminoquinoline group such as chloroquine and its salts, amodiaquinine and its salts whether in solution or in powder or in tablet form, proguanil and its salts and pyrimethamine”.