Vidhi Codex

Bare Act

The Tripura Purchase Tax Act, 1990

Tax199045 sections

The Tripura Purchase Tax Act, 1990 levies a state tax on the purchase of specified commodities, such as raw jute, raw hides and skins, and bamboo sticks used for making incense sticks. It applies to individuals, businesses, government entities, and associations operating as dealers who buy these taxable goods within the state of Tripura. The law mandates that dealers register with tax authorities, maintain accurate records, and file regular tax returns. By empowering officers to assess taxes, inspect commercial premises, set up check posts, and penalize tax evasion, this legislation creates a systematic revenue generation framework supporting state finances.

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  1. 1. Short title, extent and comuacncement
  2. 2. BrafinitionSedTn this Ait, ualéss there is anything repugnant im tha subject or contest
  3. 3. Levy of Tax
  4. 4. Taxing authorities
  5. 5. Registration
  6. 6. Certifeate of registration
  7. 7. Returns
  8. 8. Assessment
  9. 9. Cancellation of assessment
  10. 10. Assessment in cases of evasion and escape
  11. 11. Rectification of assessment
  12. 12. Penalty for non-submission of return and evasion of Tax
  13. 13. Assessment not to bar prosecutions or penalties
  14. 14. Tax of deceased payable by representative
  15. 15. Tax when payable by transferee
  16. 16. Assessment of dealers likely to transfer assets to avoid tax
  17. 17. Liability of Agent of non-residents
  18. 18. Liability of discontinued firm or association
  19. 19. Notice of demand
  20. 20. Tax when payable
  21. 21. Interest payable by dealer
  22. 22. Other dues when payable
  23. 23. Mode of recovery
  24. 24. Refunds
  25. 25. Remission
  26. 26. Offences and penalties
  27. 27. False statement in declaration
  28. 28. Cognizance of offence
  29. 29. Composition of offences
  30. 30. Maintenance and preservation of accounts
  31. 31. Information to be furnished regarding changes of business
  32. 32. Computation of the period of limitation
  33. 33. Service of notice
  34. 34. Power to order production of accounts and power of entry and inspection
  35. 35. Power to call for information
  36. 36. Power to take evidence on oath etc.
  37. 37. Erection of check post
  38. 38. Bar on suits in Civil Courts and indemnity
  39. 39. Delegation of Commissioner's power
  40. 40. Appeal
  41. 41. Revision by Commissioner
  42. 42. Appeal to the Tribunal
  43. 43. Power to make rules
  44. 44. Power to remove difficulties
  45. Schedule. Schedule (Vide section 7(14))

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