The Nagaland Passengers and Goods Taxation Act (Amendment) 1989

THE NAGALAND PASSENGERS AND GOODS TAXATION (AMENDMENT) ACT, 1989.

(THE NAGALAND ACT NO 11 OF 1989)

Received the assent of the Governor of Nagaland on 30th June ‘89 and published in the Nagaland Gazette extraordinary dated

30th June ‘89

An

Act

to amend the Nagaland Passengers and Goods Taxation Act, 1967 It is hereby enacted in the Fortieth year of the Republic of India as follows

1. (1) This Act maybe called the Nagaland passengers and Goods Taxation (Amendment) Act, 1989.
2. (2) It shall extend to the whole of the state of Nagaland.
3. (3) It shall come into force on such date as the State may, by notification in the official Gazette, appoint.

For Section 3 of the Nagaland Passengers and Goods Taxation Act, 1967 herein after called the Principal Act, the following shall be substituted, namely : —

1. (3) There shall be levied, charged and paid to the State Government a lumpsum rate of tax on passenger and goods as specified in the Schedule to this Amendment Act.

In Section 9 of the principal Act, for the words “one and a half time “Substitute the words” three times the amount of tax”.

In Sub-Section (1) of Section 22 of the principal Act, for the words “one thousand rupees” substitute the words ‘‘two thousand rupees” and for the words “twenty five rupees” substitute the words “fifty rupees”.

(See Section 3) Items Rate of tax Up to Above 5 5 Tonnes tonnes (Pay load) (Pay load) A. Motor Vehicles for Ann- per Ann- per transportation of ual diem ual diem passengers !goods on Rs. Rs. Rs. Rs. Hire Vehicles more than 12 1000 15.00 2000 25.00 years old. 2. Vehicles more than 12 750 10.00 1500 20.00 years old. B. Stage Carriage and city buses with route length not exceeding 44) KM. operating on permit with 2000 — — 20.00 route length exceeding 40 krns. C. Stage carriage and city buses wholly and mainly within the areas of the Town Commitee 2000 — — 20.00 Taxi and Taxi Cabs 1000 — — 10.00 Three Wheelers 750 — — 7.50 D. Composite permit vehicles (i) Where the composite permit is issued by any of the States of West Bengal, Bihar, Oris.sa and Uttar 1000 — __ __ Pradesh (ii) Where the composite permit is issued by any of the States of Assam Maghalaya, Mizoram, Tripura, Manipur and 500 — __ ___ Arunachal Pradesh E. National Permit Vehicles 750 — — —