Vidhi Codex

Bare Act

The Nagaland (Sale of Petroleum & Petroleum Products, including Motors Spirit & Lubricant Taxation) Act, 1967

Tax196749 sections

This legislation establishes a state-level tax framework on the sale of petroleum, crude oil, motor spirits, diesel, and lubricants across Nagaland. It applies to dealers, manufacturers, importers, and businesses selling or supplying these products within the state. The law mandates compulsory registration for dealers, sets specific tax rates for different petroleum categories, and establishes procedures for tax assessment, returns, refunds, appeals, and enforcement. It matters because it provides a legal mechanism for the state government to generate revenue from fuel and petroleum sales while ensuring fair trade practices, preventing tax evasion, and regulating the transportation and handling of essential energy resources.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Liability to tax
  4. 4. Exemption
  5. 5. Taxing Authorities
  6. 6. Compulsory Registration
  7. 7. Registration by Commissioner
  8. 8. Certificates of Registration
  9. 9. Suspension or cancellation of registration certificate
  10. 10. Returns
  11. 11. Assesment
  12. 12. Cancellation of assessment
  13. 13. Assessment and penalty in case of evasion by unregistered persons
  14. 14. Assessment and penalty in case of evasion by registered persons
  15. 15. Rectiofication
  16. 16. Recoveries
  17. 17. Penalties
  18. 18. Assessment not to bar prosecution or penalties
  19. 19. Appeal
  20. 20. Revision by Commissioner
  21. 21. Appeal to the State Government
  22. 22. Reference
  23. 23. Payment of Tax
  24. 24. Refunds
  25. 25. Remission
  26. 26. Offices and penalties etc.
  27. 27. False statement in declaration
  28. 28. Maintenance of accounts
  29. 29. Power to order production of accounts etc
  30. 30. Issue of Warrants
  31. 31. Power for entry, inspection, search, seizure, detention and arrest without warrant
  32. 32. Searches how made
  33. 33. Procedure for arrest without warrant
  34. 34. Power to investigation
  35. 35. Powers to grant bail
  36. 36. Procedure of seizure
  37. 37. Punishment for vexatious search or arrest
  38. 38. Punishment for vexatious delay in forwarding an arrested person
  39. 39. Things liable to confiscation
  40. 40. Procedure in making confiscation
  41. 41. Power to compound offences
  42. 42. Cognizance of offence
  43. 43. Protection of persons acting in good faith and limitation of suits and proceedings
  44. 44. Restriction on movement
  45. 45. Delegation of the Commissioner’s powers
  46. 46. Computation of the period of limitation
  47. 47. Information to be furnished regarding change of business
  48. 48. Power to make rule
  49. 49. Repeal

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