The Nagaland (Sale of Petroleum & Petroleum Products, including Motors Spirit & Lubricant) Taxation (6th Amendment) Act, 2013

The Nagaland (sale of Petroleum and Petroleum products including Motor spirit and Lubricants) Taxation (Sixth Amendment) Act 2013 (Act No. 9 of 2013). Received the assent of the Governor of Nagaland on 9.8.2013 and published in the Nagaland Gazette Extra-Ordinary dated 30" August 2013. An -Act- Further to amend the Nagaland (Sale of Petroleum and Petroleum Products including Motor Spirit And Lubricants) Taxation Act, 1967. Be it enacted by the Legislature of the State of Nagaland in the Sixty- third year of the Republic of India as follows:-

(1) This Act may be called the Nagaland (Sale of Petroleum and Petroleum Products including Motor Spirit and Lubricants) Taxation (Sixth Amendment) Act, 2013. (2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.

In the Nagaland (Sale of Petroleum and Petroleum Products Including Motor Spirit and Lubricants) Taxation Act, 1967 (9 of 1967) (hereinafter referred to as the principle Act), in Section 2,- (1) In clause (9), the proviso shall be deleted. (2) After clause (9), the following new clause shall be inserted, namely:- (9A) "Sale price" means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged; (3) For clause (10), the following shall be substituted, namely:- (10) "taxable goods" means such goods as are specified in Schedule-II to the Act; (4) After clause (10), the following new clauses shall be inserted, namely:- (10A) "taxable turnover" means the turnover on which a dealer shall be liable to pay tax as determined after making such deductions from the aggregate of sales in such manner as may be prescribed. (10B) "tax" means the tax payable under this Act;

(1) Subject to the other provisions of this Act, with effect from such date as the State Government may, by notification in the official Gazette, appoint,- (I) Every dealer- (i) Who Imports into Nagaland, or (ii) Manufacture or produces goods specified in Schedule-II shall be liable to pay tax on his turnover of sales with effect from the day on which he effects his first sales of such goods. (2) A dealer registered under the Central Sales Tax Act, 1956 (74 of 1956), who is not liable to pay tax under sub-section (1), shall nevertheless be liable to pay tax on his sale of any goods in respect of which he has furnished a declaration under sub-section (4) of section 8 of the said Act, or on the sale of any goods in the manufacture of which such goods have been used and every such dealer who is liable to pay tax shall be deemed to be a registered dealer. (3) Nothing contained in sub-section (1) and (2), shall be deemed to impose, or authorize the imposition of a tax on any sale or purchase of goods when such sale or purchase takes place,- (i) In the course of inter-State trade or commerce; or (ii) Outside the State of Nagaland; or (iii) In the course of import of the goods into or export of the goods out of the territory of India. Explanation- For the purpose of this Act and for determining whether or not a particular sale or purchase takes place in the manner indicated in clause (i), clause (ii) and clause (iii), the provisions of sections 3, 4 and 5 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) respectively, shall apply.

Section 4 shall be deleted.

In the Principle Act, section 4 shall be deleted.

shall be inserted as new section, namely:-

10, (i) after sub-section (4), the following new sub-scction shall be inserted, namely: (5) Every return under this section shall be signed and verified- (a) In case of an individual, by the individual himself or by a person duly authorized by him in this behalf; (b) Inthe case of Hindu Undivided Family, by the Karta; (¢) Inthe case of company or local authority, by the principle officer or the Chief Executive Officer thereof; (d) Inthe case of firm, by any partner thereof not being a minor; (¢) In the case of any other association, by the person competent to act on behalf of the association. (ii) after Section 10 so amended, the following shall be inserted as new section, with marginal heading, namely:- Return Defaults,~

The Commissioner may, at the time of grant of certificate to a dealer, for good and sufficient reasons to be recorded in writing, require the dealer to furnish in the prescribed manner such security or such additional security as may be specified by him for securing proper and timely payment of tax or any other sum payable by him under this Act.

(5) Every return under this section shall be signed and verified- (a) In case of an individual, by the individual himself or by a person duly authorized by him in this behalf, (b) In the case of Hindu Undivided Family, by the Karta, (c) In the case of company or local authority, by the principle officer or the Chief Executive Officer thereof; (d) In the case of firm, by any partner thereof not being a minor; (e) In the case of any other association, by the person competent to act on behalf of the association.

(1) If a dealer required to file return under sub-section (1) or sub-section (2) of Section 10- (a) Fails without sufficient cause to pay the amount of tax due as per the return for any tax period: or (b) Furnishes a revised return under sub-section (3) of Section 10 showing a higher amount of tax to be due than was shown by him in the original return; or (c) fails to furnish return: Such dealer shall be liable to pay interest in respect of (i) The tax payable by him according to the return; or (ii) The difference of the amount of tax according to the revised return; or (iii) The tax payable for the period for which he has failed to furnished return; at the rate of 2% per month from the date the tax payable had become due to the date of its payment or to the date of order of assessment, whichever is earlier. Month shall mean thirty days and the interest payable in respect of period of less than one month shall be computed proportionately. (2) If a registered dealer, without sufficient cause, fails to pay the amount of tax due and interest along with return or revised return in accordance with the provisions of sub-section (1), the Commissioner may, after giving the dealer reasonable opportunity of being heard, direct him to pay in addition to the tax and the interest payable by him a penalty, at the rate of 3% per month on the tax and interest so payable from the date it had become due to the date of its payment or to the date of order of assessment, whichever is earlier. (3) If a registered dealer or any other dealer required to furnish return under sub-section (2) of Section 10; without any sufficient cause,- (i) Fails to comply with the requirements of the notice issued under sub-section (2) of Section 10; or (ii) Fails to furnish any return by the prescribed date as required under sub-section (2) of Section 10; or (iii) Being required to furnish revised return fails to furnish the revised return by the date prescribed under sub-section (3) of Section 10; or (iv) having paid the tax payable according to a return in time, fails to furnish along with the return proof of payment made in accordance with sub-section (4) of Section 10; The Commissioner may, after giving the dealer reasonable opportunity of being heard, direct him to pay, in addition to any tax, interest and penalty under sub-section (3) payable or paid by him, a penalty of a sum of rupees one thousand per day of default subject to a maximum of rupees one lakh. (4) Any penalty imposed under this Section shall be without prejudice to any prosecution for any offense under this Act.

shall be inserted as new Section, namely:- Appearance Before any Authority in Proceedings

the following shall be inserted as new sections, namely:- Check post

Subject to the provisions of this Act and the rules made thereunder section 90 of the bJagal&d Value Added Tax Act, 2005 (Act 4 of 2005) and the rules made thereunder, orders, notifications issued thereunder shall mutatis mutandis apply to any person who is entitled or required to appear before any authority including Appellate Tribunal in connection with any proceedings under this Act, otherwise than when required to appear personally for examination on oath or affirmation as if the said section is mutatis mutandis incorporated in this Act and the rules framed, orders and notifications issued under the said section were mutatis mutandis issued under this section.

and establish an automated data processing system for complementing the purposes of this Act and for matters incidental and allied thereto. (2) In order to make the said system effective, the Government may from time to time make Regulations for regulating the interaction. Between the dealers and the authorities appointed or constituted under this Act. (3) The provisions contained in the Information Technology Act, 2000 (Central Act 21 of 2000), the rules made thereunder and directions given under that Act, including the provisions relating to digital signatures, electronic governance, attribution, acknowledgement and dispatch of electronic records, secure electronic records and secure digital signature and digital signature certificates, shall, in so far as they may apply to the procedures under this Act, apply. (4) Except as may be provided otherwise in this Act, the software for automated data processing system, the operating system, the operating instructions and the criteria for any selection shall be treated as confidential. 13. Amendment of Schedule,- In the principle Act, (1) the existing Schedule shall be numbered as Schedule-1 (2) then after added the following new Schedule, namely:-

(1) no person shall hasport taxable goods under this Act across or beyond a check post or barrier except after filing before the officer in-charge of check post, documents as referred to the provisions in sub-section (2) of this section. (2) Subject to the provisions of this Act and rules made thereunder. section 66 and 67 of the Nagaland Value Added Tax Act, 2005 (Nagaland Act 4 of 2005) and the rules made thereunder, orders and notifications issued thereunder shall mutatis mutandis apply to transporting of goods taxable under this Act, as if the said sections were mutatis mutandis incorporated in this Act and the rules farmed, orders and notifications issued under those sections were mutatis mutandis issued under the relevant sections so incorporated in this Act.

Goods taxable at the point of first sale in the State {See section 3A (1)] SL Rate of Tax. No Description (Paise in the Rupee) Crude Of Petroleun Coke EEE BE Petrol and other motor spirit 5. | Aviation turbine fuel (ATF) sold to Turbo-~ Prop Aircraft as specified In clause (ii d) of section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956 4.75 Aviation Turbine Fuel (ATF) not Falling under items no. 5 above 20 ls | Liquefied Petroleum Gas Domestics lo. |] Liquefied Petroleum Gas Commercial 10. | Lubricants, lubricating oil, engine oil, break | oil and grease 12 11. { Kerosene Oil when sold through public Distribution system (PDS) 5 Kerosene Oil when Sold otherwise 13. | Other Petroleum products not specifically mentioned anywhere in the schedule 12