Nagaland Sales Tax (Amendment) Act
The Nagaland Sales Tax, Amendment Act, 2001
Tax20018 sections
This Act amends the Nagaland Sales Tax Act to improve tax administration by allowing the Commissioner to delegate powers to subordinate officers. It establishes strict time limits for tax assessments and introduces a new lump-sum tax payment scheme. Under this scheme, dealers can pay a fixed tax rate based on their business category, provided they meet specific conditions and turnover limits. The legislation also restricts inter-state traders from using this scheme and ensures assessments are completed within two years, streamlining the tax collection process for the state government.
- 0. Preamble
- 1. Shorttitle, extend and commencement:-
- 2. Deletion of Section 3A Theexisting Section 3Ashall be deleted.
- 3. Insertion of a new sub-sectionunder section3
- 4. The Commissioner of Taxes may, by a general or special order, delegate all or any ofthe powers conferred on him under thisAct to any of his subordinate officers appointedundersub-section (1).
- 5. Deletion in Sub-section (1) of Section5:
- 6. Amendment of Section 16:
- 7. Section 16 (6): Provision of sub-section (5) of this Section shall be without prejudice to section 17,18and 19ofthisAct.
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