Bare Act
The Nagaland Passengers and Goods Taxation Act 1967
This law establishes a state tax on passenger fares and freight charges for motor vehicles transporting people or goods within Nagaland. It applies primarily to commercial transport operators, vehicle owners, and public transport undertakings carrying passengers or freight into, out of, or across the state. Transport operators must maintain records, file regular returns, collect taxes, and submit required timetables and fare lists to designated state authorities. By creating a standardized framework for tax collection, inspections, check posts, penalties, and appeals, this Act ensures state revenue generation from commercial road transport while regulating transit operations and discouraging tax evasion across Nagaland.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Levi of tax
- 4. Method of collection of tax
- 6. Keeping of accounts and submission of return
- 7. Taxing authority
- 8. Taxing authority is a public servant
- 9. Penalty for non-payment of tax
- 10. Exemption
- 11. Supply of time table and table of fares
- 12. Recovery of arrear of tax
- 13. Tax of deceased payable by representative
- 14. Liability in case of discontinued firm or association
- 15. Power of entry and Inspection
- 16. Erection of checks posts
- 17. Restriction on the use of taxable vehicle in certain cases
- 18. Appeal to the prescribed authority
- 19. Revision by Commissioner
- 20. An appeal to the State Government
- 21. Power to refer to High Court
- 22. Offences and penalties
- 23. Power to compound offences
- 24. Bar to proceedings
- 25. Exclusion of civil courts
- 26. Refunds
- 27. Delegation of powers
- 28. Power to make rule
PDF: pending for this language.