Preamble

The Nagaland Gazette

November 15, 2023 PART-V NOTIFICATION Dated Kohima, the 26th October 2023. N0.LAW/GEN-MISC/08-22/2022:: The Nagaland Motor Vehicles Taxation (Amendment) Act, 2023 (Act No. 8 of 2023) duly assented by the Hon'ble Governor of Nagaland on 21.09.2023 is published herewith for genera! information. Sd/- H. CHINGAI PANJA Under Secretary to the Govt. of Nagaland. THE NAGALAND MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2023 (ACT NO.8 OF 2023) An Act further to amend the Nagaland Motor Vehicles Taxation Act, 1967 to effect the revision of taxation on Motor Vehicles in the State of Nagaland BE it enacted by the Nagaland State Legislative Assembly in the Seventy-fourth Year of the Republic of India as follows:- I. Short title extent and commencement

1. (1) This Act maybe called the Nagaland Motor Vehicles Taxation (Amendment) Act. 2102-3- (22 4 (2} It shall extend to the whole State of Naga land.
2. (3) It shall come into force on such date as appointed by the State Government, by notification in the Official Gazette Amendment of Section 5 lU section 5 of the Nagaland Motor Vehicles Taxation Act, 1967 (hereinafter wailed the principal Act). after sub-section (2)_ the following sub-section shall be inserted, namely:- "(3) Notwithstanding anything contained in section (2), Construction Equipment Vehicles as defined under Rule 2(cab) of the Central Motor Vehicles Rules, 1989 and other non-transport Vehicle like Fork Lift, Tow Trucks, Breakdown Van and Recovery Vehicles, Vehicles or trailers fitted with equipments like Rig. Generator or Compressor, Crane mounted Vehicles, PSVindividual) if declared to be used by him solely for personal use, Tower Wagons and Tree Trimming Vehicles owned by central and state Government and local authorities, shall pay onetime tax valid till the vehicle attains the age of 10 years at appropriate rates specified in the schedule 11(a) to this Act, with effect from the date to be notified." Note: Section 5 of the Principal Act has been Amended and sub
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3. (1) and (2) were re-numbered and Inserted respecth'elj.' by section 2 of