Vidhi Codex

The Nagaland Sales Tax Act,1967

The Nagaland Sales Tax Act, 1967

Tax196763 sections

This law establishes a tax system for the state of Nagaland to generate revenue from the sale of goods. It applies to any person or business, known as a dealer, whose total sales exceed twelve thousand rupees in a year. The tax is collected on the transfer of movable property, including items sold through contracts or hire-purchase agreements. By requiring registered dealers to pay tax, the government funds public services and infrastructure while ensuring a standardized system for collecting sales tax within the state.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Taxing Authorities
  4. 4. Liability to Tax
  5. 5. Rate of Tax
  6. 6. Charge of Tax
  7. 7. Limitation of application of the Act
  8. 8. Exemptions
  9. 9. Compulsory Registration
  10. 10. Registration by Commissioner
  11. 11. Voluntary Registration
  12. 12. Certificate of Registration
  13. 13. Gross Turnover
  14. 14. Net Turnover
  15. 15. Returns
  16. 16. Assessment
  17. 17. Cancellation of assessment
  18. 18. Assessment in case of evasion
  19. 19. Turnover escaping assessment
  20. 20. Restriction on movement
  21. 21. Rectification of Assessment
  22. 22. Penalty for concealment of turnover and evasion of Tax
  23. 23. Assessment not to bar prosecutions or penalties
  24. 24. Tax of deceased payable by representative
  25. 25. Assessment and recovery of Tax on transfer of business
  26. 26. Liability of guardian and trustees. Etc
  27. 27. Liability of Courts of Wards, etc
  28. 28. Liability of Agent of Non-resident
  29. 29. Liability in case of discontinued firm or association
  30. 30. Liability to tax on cancellation of certificate or dissolution of a firm or association
  31. 31. Appeal
  32. 32. Revision by Commissioner
  33. 33. Appeal to State Government
  34. 34. Reference
  35. 35. Notice of demand
  36. 36. Tax when payable
  37. 37. Correction of Tax by dealers.
  38. 38. Other dues when payable.
  39. 39. Mode of recovery.
  40. 40. Refund.
  41. 41. Remission.
  42. 42. Offences and penalties.
  43. 43. False statement in declaration.
  44. 44. Cognizance of offences.
  45. 45. Composition of offences.
  46. 46. Disclosure of information by a public servant.
  47. 47. Maintenance and preservation of accounts.
  48. 48. Owner to order production of accounts and power of entry and inspection.
  49. 49. Power to call for information.
  50. 50. Bar of suits in Civil Court and Indemnity
  51. 51. Power to take evidence on oath, etc.
  52. 52. Computation of the period of limitation
  53. 53. Information to be furnished regarding change of business
  54. 54. Service of notices
  55. 55. Delegation of Commissioner’s powers
  56. 56. Power to remove difficulties
  57. 57. Power to make rules
  58. 58. Refund on Inter-State Trade
  59. 59. Erection of check Posts
  60. 60. Repeal
  61. 61. Repeal and Savings
  62. Schedule I. Schedule I
  63. Schedule II. Schedule II

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