The Nagaland Passengers and Goods Taxation (Amendment) Act, 2023

The Nagaland Gazette November 15,2023 PART-V NOTIFICATION Dated Kohima, the 26th October 2023. No.LAWfGEN-MISC/08-22/2022 :: The Nagaland Passengers & Goods Taxation (Amendment) Act, 2023 (Act No. 7 of 2023) duly assented by the Hon'ble Governor of Nagaland on 21.09.2023 is published herewith for general information. sd/- H. CHINGAI PANJA Under Secretary to the Govt. of Nagaland. THE NAGALND PASSENGER AND GOODS TAXATION (AMENDMENT) ACT, 2023 (ACT NO.7 OF 2023) An Act further to amend the Nagaland Passengers and Goods Taxation Act, 1967 to etlect revision of levy of taxation on Goods and Passengers carried by road. BE it enacted by the Nagaland State Legislative Assembly in the Seventy-fourth Year of the Republic of India as follows:- Short title, extent and commencement ) This Act may be called the Nagaland Passengers and Goods Taxation (Amendment) Act, 2023. t2) It shall extend to the whole State of Nazaland.

1. (3) It shall come into force on such date as appointed by the State Government may, by notification in the Official Gazette.

In Section 2 of the Nagaland Passentzers and Goods Taxation Act, 1967 (hereinafter called the Principal Act), clause (v) of sub-section (4) shall be omitted.

In the Principal Act. for the existing Schedule which was inserted bv the Nacaland Passengers and Goods Taxation Amendment) Act. 2000). the following schedule shall be substituted. namely:- [THE SCHEDULE (See Section 3) A. Motor Vehicle for Transportation of Goods on hires (Rate of Tax in Rupees) Sl. No. Annual Tax Annually Quarterly 1 Up to 2 Metric tons 175.00 2 Up to 5 Metric tons 1400.00 350.00 3 Up to 10 Metric tons 2100-00 525.00 4 Up to 20 Metric tons 2800.00 700.00 5 Up to 30 Metric tons 3500.00 875.00 6 Above 31 Metric tons 420000 1050.00 7 E-Cart Same as autorickshaw iioods A. Motor Vehicle for carriage of Passengers on hire or reward. City Bus (Rate of Tax in Rupeecl) SE No. capacity Annual tax Seating tnnual1v Quarterly 1 Up to 25 seating capacity 1750.00 438.00 2 Up to 30 seating capacity 2100.00 525.00 3 Upto35 seating- capacity 245000 612.50 4 Up to 42 seating capacity 2800.00 700.00 5 Above 43 seats 3150-00 787.50 2. Stage! Contract Carriage (Rate of Tax in Rupees) SL No. Seating capacit Annual tax Non A/C A/C 1 Upto 25 seating capacity 100.00 2500.00 2 Up to 30 seating capacity 2450.00 2900.00 3 Up to 35 seating capacity 2800.00 3300.00 4 Up to 42 seating capacity 3150.00 3800.00 5 Above 43 seats 3500.00 4200.00 6 Sleeper class(Bus) i. Upto 2O sleeper berths 2500.00 ii. Upto 25 sleeper berths 3100.00 iii. Upto 30 steeper berths 3800.00 iv. Upto 35 sleeper berths 4400.00 v. Upto 40 sleeper berths 4900.00 vi. Upto 50 sleeper berths 50000 vii. Above 51 sleeper berths 6300.00 2. Taxi (Motor Cab! Two Wheeler) (Rate of Tax in Rupees) Si. No. Description of vehicle Annual tax Non A/C A/C 1 Auto Rkbaw, seating Capacity of Passenger 1050MO 2 Auto Rickshaw, seating Capacity above 4. 1400.00 3 Local Taxi 1400.00 4 Regional Taxi 140000 5 All EndiaiState Tourist Taxi 1750.00 2100.00 6 Two Wheeler taxi 7 E-Rickshaw 1401L00 3. Taxi(MaxiCab) (Rate of Tax in Rupees) SL 0. Descnption of vehtcle Annual tax Non A /C A/C 1 Regional Fax 175000 00.O0 2 All India] State Toust Taxi 2100.00 2500.00 Note; E RICKSHAW(foi transport of passengers for lure or reward) and F'-CART (for carrvin goods for hire or reward): passenger and goods ta for E.iickshaws shall he same as auto-rickshaws.]

(.\ !eCiiO)I 3) A. iMotor Vehicle for Transportation of Goods on hires (Rate of Tax in Rupees) SI. No. - Annual Tax Annually Quarterly I Up to 2 Metric tons 175.00 Up to 5 Metric tons 1400.00 350.00 Up to 10 Metric tons 2100-00 525.00 Up to 20 Metric tons 2800.00 700.00 Up to 30 Metric tons . . 3500.00 875.00 6 Above 31 Metric tons .. 420000 1050.00 E-Cart Same as autorickshaw iioods A. Motor Vehicle for carriage of Passengers on hire or reward. City Bus. (Rate of Tax in Rupeecl SE No. capacity Annual tax Seating tnnual1v Quarterly I Up to 25 seating capacity Cp 1750.00 438.00 Up to 30 seating capacity 2100.00 525.00 3 Upto35 seating- capacity 245000 612.50 Up to 42 seating capacity 2800.00 700.00 5 Above 43 seats .3150-00 787.50 2. Stage! Contract Carriage (Rate of Tax in Rupees) SL No. Seating capacit Annual tax Non A/C A/C I Upto 25 seating capacity . * 100.00 2500.00 . Up to 30 seating capacity 2450.00 2900.00 : Up to 35 seating capacity 2800.00 3300.00 Up to 42 seating capacity 3150.00 3800.00 Above 43 seats 3500.00' 4200.00 6 Sleeper class(Bus) - i. Upto 2O sleeper berths 2500.00 ii. Upto 25 sleeper berths 3100.00 iii. Upto 30 steeper berths 3800.00 iv. Upto 35 sleeper berths 4400.00 . Upto 40 sleeper berths 4900.00 vi. Upto 50 sleeper berths 50000 vii. Above 51 sleeper berths 6300.00 November 15, 2023 The Nagaland Gazette, Part-V 2. Taxi (Motor Cab! Two Wheeler) (Rate of Tax in Rupees) Si. No. Description of vehicle Annual tax Non A/C A/C I Auto Rkbaw, seating Capacity of Passenger 1050MO Auto Rickshaw, seating Capacity above 4. 1400.00 - - 3 Local Taxi 1400.00 - Regional Taxi 140000 - All EndiaiState Tourist Taxi 1750.00 2100.00 Two Wheeler taxi - - E-Rickshaw 1401L00 - 3. Taxi(MaxiCab) (Rate of Tax in Rupees) SL 0. $ Descnption of vehtcle - Annual tax Non A /C A/C I Regional Fax 175000 00.O0 All India] State Toust Taxi 2100.00 2500,00' Note; E RICKSHAW(foi transport of passengers for lure or reward) and F'-CART (for carrvin goods for hire or reward): passenger and goods ta for E.iickshaws shall he same as auto-rickshaws. The Nagaland Gazette, Part-V November 15, 2023 THE NAGALAND PASSENGERS & GOODS TAXATION (AMENDMENT) ACT 1 2023 (ACT N0.7 of 2023) Sdf Kohima, SHARINGAIN LONGKUMER The 12-09-2023 SPEAKER Nagaland Legislative Assembly I assent to this Bill SdJ- Kohima, 'LA GANESAN The 21-09-2023 GOVERNOR