Vidhi Codex

THE NAGALAND PURCHASE TAX ACT, 1993

The Nagaland Purchase Tax Act, 1993

Tax199356 sections

The Nagaland Purchase Tax Act of 1993 imposes a levy on the purchase of specific commodities throughout the state of Nagaland. It applies to a wide range of individuals and entities, referred to as dealers, who buy goods for resale or trade. The primary purpose of this law is to effectively replace the previous Sales Tax obligation placed at the point of sale with a tax collected directly from buyers at the time of purchase. This shift changes how taxable commodities are taxed by moving the burden to the purchaser rather than the final seller, providing a mechanism to replace system is streamlined.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Short title, extent and commencement
  3. 2. Definitions
  4. 3. Taxing authorities
  5. 4. Levy of tax
  6. 5. Registration
  7. 6. Certificate of Registration
  8. 7. Returns
  9. 8. Assessment
  10. 9. Cancellation of Assessment
  11. 10. Assessment in case of evasion and escape
  12. 11. Rectification of assessment
  13. 12. Penalty for non-submission of return and evasion of taxes
  14. 13. Assessment not to bar prosecution or penalties.
  15. 14. Tax of deceased payable by representative
  16. 15. Tax when payable by transfer
  17. 16. Assessment of dealers likely to transfer assets to a void tax
  18. 17. Liability of agent of non-resident
  19. 18. Liability of discontinued firm or association
  20. 19. Notice of demand
  21. 20. Tax when payable
  22. 21. Interest Payable by dealers
  23. 22. Other Dues When Payable
  24. 23. Mode of recovery
  25. 24. Bar of proceeding
  26. 25. Special mode of recovery
  27. 26. Refunds
  28. 27. Remission
  29. 28. Offences and penalties
  30. 29. False statement is declaration
  31. 30. Cognizance of offence
  32. 31. Compounding of offenses
  33. 32. Disclosure of Information by a Public Servant
  34. 33. Appeal
  35. 34. Revision by Commissioner
  36. 35. Appeal to State Government
  37. 36. Computation of the period of Limitation
  38. 37. Rounding off tax, penalty
  39. 38. Power to take evidence on Oath etc.
  40. 39. Bar of proceeding
  41. 40. Inspection and production of accounts and other document
  42. 41. Power to search, seize and seal
  43. 42. Power to inspect goods delivered to a carrier or bails
  44. 43. Erection of Check-post and Inspector of Goods while in transit
  45. 44. Maintenance, etc., of records by goods vehicle
  46. 45. Furnishing Information Regarding Change in the business if any dealer liable to pay tax
  47. 46. Information Regarding Officers Responsible for the Affairs of Business
  48. 47. Transfer of Business
  49. 48. Legal Representative of Deceased Person
  50. 49. Assessment after partition of Hindu Undivided Family Disruption of Dissolution of a firm or an Association of Person
  51. 50. Company in Liquidation
  52. 51. Service of notice
  53. 52. Appearance by authorized representative
  54. 53. Return etc. not to be invalid on certain grounds
  55. 54. Delegation of Commissioner’s Power
  56. Schedule. Schedule

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