Bare Act
The Nagaland Motor Vehicles Taxation Act 1967
Tax196723 sections
The Nagaland Motor Vehicles Taxation Act, 1967, is the primary legislation governing the taxation of motor vehicles within the state of Nagaland. It mandates that every motor vehicle owner must pay an annual tax to the state government to legally operate their vehicle on public roads. The Act establishes the rates of taxation based on vehicle type, weight, and usage, while providing mechanisms for payment, including installment options. It also outlines procedures for tax refunds if a vehicle is not used, penalties for non-payment, and the authority for officials to inspect vehicles to ensure compliance with tax obligations.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Exemption
- 4. Imposition Tax
- 5. Payment of Tax
- 6. Tax payable on first liability to tax
- 7. Refund of tax
- 8. Remission of tax for period during which vehicle is not used
- 9. Exemption from the remission of tax
- 10. Declaration by person keeping vehicle for use
- 11. Payment of additional tax
- 12. Grant of license
- 13. Area over which license is valid
- 14. License to be exhibited on vehicle
- 15. Penalties under this Act
- 16. Recovery of tax
- 17. Appeal
- 18. Bar to jurisdiction of Civil and Criminal Courts in matter of taxation
- 19. Compounding of offences
- 20. Power to suspend registration for non-payment
- 21. Cognizance of offence
- 22. Power of State Government to make rules
- Schedule. Schedule [See Section 4(1)]
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