Imposition of penalty for failure to get registered:

(a) If a dealer, who is required to get himself registered within two months from the date from which he is first liable to pay tax fails to get himself so registered the prescribed authority may, after giving the dealer an opportunity of being heard, by order impose by way of penalty a sum, not less than five thousand rupees and not exceeding ten thousand rupees, for each month of default. (b) If any penalty is imposed under sub-section (1) the prescribed authority shall issue a notice in the prescribed form directing the dealer to pay such penalty by such date as may be specified in the notice, and the date to be specified shall not be less than fifteen days from the date of service of such notice and the penalty so imposed shall be paid by the dealer into a government treasury or in a manner as may be prescribed. Provided that the prescribed authority may, for reasons to be recorded in writing, extend the date of such payment as specified in the notice in this behalf or allow such dealer to pay the penalty imposed in such number of installments as he may determine.

CHAPTER-V RETURNS, ASSESSMENT, RECOVERY AND REFUND: 28. Periodical returns and payment of tax:

1. (1) Every registered dealer shall furnished return in such form for such period, by such dates and to such authority, as may be prescribed: Provided that the Commissioner may, subject to such conditions and restrictions as may be prescribed, exempt any such dealer or class of dealers from furnishing such returns or permit any such dealer:
   • (a) To furnished them for such different periods; or
   • (b) To furnish a consolidated return relating to all or any of the places of business of the dealer in the State of Nagaland for the said period or for such different periods and to such authority, as he may direct. (2) If the Commissioner has reason to believe that the turnover of sales or the turnover of purchases of any dealer is likely to exceed or has exceeded the taxable limit as specified in sub-section (5) of section8, he may, by notice served in the prescribed manner, require such dealer to furnish return as if he were a registered dealer, but no tax shall be payable by him unless his gross turnover exceeds the taxable limit provided under sub-section (5) Section 8. (3) If any dealer having furnished under sub-section (1) or sub-section (2), discovers any omission or any other error in the return so filed, he may furnish a revised return before the expiry of two months next following the last date prescribed for furnishing the original return relating to the tax period.
2. (4) Every dealer required to file return under sub-section (1) or sub-section
3. (2) shall pay the full amount of tax payable according to the return or the differentiate tax payable according to the revised return furnished, if any, into the government treasury or in such other manner as may be prescribed and shall furnish along with the return or revised return, as the case may be, a receipt showing full payment of such amount.
4. (5) Where a deduction of an amount of tax is made under sub-section (3) of Section 92 from the payment of any sum to a dealer for execution of works contract, and such amount is deposited under sub-section (4) of that section, the deduction of such amount shall be deemed to be a payment of tax by such dealer made by him on the date of such deduction, and he shall furnish along with his return required under sub- section
   • (I) of this section, in respect of such amount a copy of the certificate of deduction referred to in sub-section (4) of Section 92, duly certified by such dealer, as proof of such payment of tax. Provided that where a dealer does not receive a certificate of deduction under sub-section (4) of Section 92 on or before the prescribed date of furnishing a return for a return period, he shall furnish the return stating the fact in writing, and he shall undertake to furnish the copy of such certificate of deduction within fifteen days from the issue of such certificate to him under sub-section (4) of Section 92.
5. (6) Every return under this Section shall be signed and verified-
   • (a) In case of an individual, by the individual himself, and where the individual is absent by some person duly authorized by him in this behalf;
   • (b) In the case of a Hindu Undivided family, by the Karta,
   • (c) In the case of a company or local authority, by the principal officer or chief executive thereof,
   • (d) In the case of a 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. Explanation: For this purpose the expression "Principal Officer" shall have the meaning assigned to it under clause (3 5) of Section 2 of the income tax Act 1961.