Vidhi Codex

The Tripura Road Development Cess Act, 2018

The Tripura Road Development Cess Act, 2018

Tax201837 sections

This law establishes a dedicated tax, known as a cess, on the sale of petrol, diesel, and natural gas within the state of Tripura. It applies to fuel manufacturers, importers, and registered dealers, requiring them to register, maintain detailed accounts, and pay the prescribed levy at a single stage of sale. The collected revenue is directed into a specialized Road Development Fund earmarked specifically for building and improving state road infrastructure. By creating structured regulatory oversight, inspection powers, and interest penalties for delayed payments, the legislation ensures dedicated financial resources to upgrade regional transportation networks while providing clear guidelines and appeal processes for businesses.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Levy and collection of cess
  4. 4. Road Development Fund
  5. 5. Payment of cess
  6. 6. Interest on delayed payment of cess
  7. 7. Refund in certain circumstances
  8. 8. Registration
  9. 9. Suspension or Cancellation of registration
  10. 10. Cess Authorities
  11. 11. Dealers to keep accounts and submit statement
  12. 12. Production and inspection of accounts and documents and search of premises
  13. 13. Seizure of any documents in certain circumstances
  14. 14. Assessment
  15. 15. Bar of certain proceedings
  16. 16. Appeal
  17. 17. Revision
  18. 18. Extension of period of limitation in certain cases
  19. 19. Statement of case to High Court
  20. 20. Rectification of mistakes
  21. 21. Penalty for carrying on the business without registration
  22. 22. Penalty for failure to keep accounts or submit reports
  23. 23. Penalty for failure to comply with requirements of section 12 or obstructing officer in discharge of duties
  24. 24. Offences by companies
  25. 25. Cognizance of offences
  26. 26. Power of entry and search
  27. 27. Powers of investigation
  28. 28. Delegation of Powers
  29. 29. Powers to transfer proceedings
  30. 30. Officers to be public servants
  31. 31. Protection of action taken in good faith
  32. 32. Recovery as arrears of land revenues
  33. 33. Certain sales not liable to cess
  34. 33A. Automation
  35. 34. Power to make rules
  36. 35. Removal of difficulties
  37. 36. Repeal and Savings

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