Levy and collection of cess

(1) There shall be levied and collected one-time cess for the purposes of this Act on every motor vehicle used or kept use in the State at the rate of 0.50% of the basic cost of the vehicle. Provided that no such cess shall be levied on a motor vehicle kept by dealer or manufacturer of such vehicle for the purpose of trade: Provided further that if the Government are of opinion that it is necessary in the public interest so to do, they may, by notification in the Gazette, make an exemption inregard to cess payable under this Act in respect of any motor vehicle or class of motor vehicles. (2) Every cess leviable under sub-section (1) shall be payable by the registered owner or any person having possession or control of the motor vehicle, as the case may be. (3) The cess levied under sub-section (1) shall be collected by the taxation officer appointed under the Nagaland Motor Vehicles Taxation Act, 1967 or in such manner and at such time as may be prescribed. (4) The Government may, by notification in the Gazette, direct that for the purpose of collection of cess, the provisions of the Nagaland Motor Vehicles Taxation. Act, 1967 shall apply, subject to such modification as may be specified in the notification. (5) where any person who is liable to pay the cess in respect of a motor vehicle fails to pay the cess within the time prescribed under sub-section (3), such person shall, for the default of each year, in addition to the cess, pay an amount of fine equal to ten percent of the cess due. (6) The proceeds of the cess levied and collected under this Act by the Government together with fines, interest and fees recovered thereunder shall first be credited to the Consolidated Fund of the State and after deducting the expenses of collection and recovery, as determined by the Government, the remaining amount shall, under appropriation duly made by law in this behalf, be entered into and transferred to the Fund. (7) Any amount transferred to the Fund shall be charge on the Consolidated

Provided that no such cess shall be levied on a motor vehicle kept by dealer or

manufacturer of such vehicle for the purpose of trade:

Provided further that if the Government are of opinion that it is necessary in the

public interest so to do, they may, by notification in the Gazette, make an exemption

inregard to cess payable under this Act in respect of any motor vehicle or class of motor vehicles.

1. (2) Every cess leviable under sub-section (1) shall be payable by the registered owner or any person having possession or control of the motor vehicle, as the case may be.
2. (3) The cess levied under sub-section (1) shall be collected by the taxation officer appointed under the Nagaland Motor Vehicles Taxation Act, 1967 or in such manner and at such time as may be prescribed.
3. (4) The Government may, by notification in the Gazette, direct that for the purpose of collection of cess, the provisions of the Nagaland Motor Vehicles Taxation. Act, 1967 shall apply, subject to such modification as may be specified in the notification.
4. (5) where any person who is liable to pay the cess in respect of a motor vehicle fails to pay the cess within the time prescribed under sub-section (3), such person shall, for the default of each year, in addition to the cess, pay an amount of fine equal to ten percent of the cess due.
5. (6) The proceeds of the cess levied and collected under this Act by the Government together with fines, interest and fees recovered thereunder shall first be credited to the Consolidated Fund of the State and after deducting the expenses of collection and recovery, as determined by the Government, the remaining amount shall, under appropriation duly made by law in this behalf, be entered into and transferred to the Fund.
6. (7) Any amount transferred to the Fund shall be charge on the Consolidated