Amendment of section 10

In section 10 of the principal Act, for sub-section (1), the following sub- section shall be substituted namely: -

1. (1) (a) There shall be levied and collected one time cess for the purposes of this Act on every Non- Transport Motor vehicle used or kept for use in the state at the rate of 3% of the “One-time tax” amount.
   • (b) There shall be levied and collected cess annually on the annual road tax plus the goods or passenger tax amount for the purposes of this Act on every Transport Motor vehicle used or kept for use in the State in accordance to the details displayed in the Table below:- Table: Schedule of Road Safety Cess for Transport Vehicles. | SL.NO. | CATEGORY ra RATE OF CESS | : 10% 3X: al road tax plus the | 01. | Transport Goods : yo Uposerull ECE: | or 3 TY goods tax I 02 Transport Passenger above 12 53% on the annual road tax plus the | "| Seating capacity ______passengertax ray [ 03 Transport Passenger up to 124% on the annual road tax plus the | __|Seating capacity |passengerstax | v ap ne od 1 | r g | 04. payiotisnol included) oh SLs, on Tax levied annually L—" [No.1 &2 above including [°° 2 FHEOHIHTE 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 the opinion that it is necessary in the interest of the general public so to do, they may. by notification in the Gazzette, make an exemption in regard to the cess payable under this Act in respect of any motor vehicle or class of motor vehicles. 'Clause (i) was inserted by the Nagaland Road Safety Authority (first amendment) Act, 2018. October 30, 2024 The Nagaland Gazette, Part-V 64