The ARUNAChal PRADESH ENTRY TAX ACT, 2010

443 
IB EARUNAC~ PRADESH ENTRY TAX ACT, 2010 
(ACTN0 .50 F2010) 
(Received the assent of the Governor on 20th April, 2010 and published in 
theArunachal Pradesh E.O.Gazette No. 38. Vol. XVII dated 5th May, 2010) 
AN 
ACT 
to levy a tax on the entry of goods into any local area in the State of 
Arunachal Pradesh for consumption, use or sale therein for the purpose of 
providing the infrastructure and amenities to facilitate trade and commerce 
within the State of Arunachal Pradesh, 
Whereas it is expedient to provide for the Preamble 
imposition of tax on the entry of goods into any local area in 
Arunachal Pradesh for consumption, use or sale therein for 
the purpose of providing the infrastructure and amenities to 
facilitate trade and commerce within the State of Arunachal 
Pradesh and for matters connected therewith or incidental 
thereto ; 
BE it enacted by the Legislative Assembly of Arunachal Pradesh in 
the Sixty-first Year of the Republic ofl ndia as follows:- 
Short title, extent 
and commence­ 
ment 
l. (1) This Act may be called the Arunachal Pradesh En- 
try Tax Act, 2010. 
(2) It extends to the whole of the State of Arunachal 
Pradesh. 
(3) It shall be deemed to have come into force on 
and from the first day of April, 2005. 
2. (1) In this Act, unless the context otherwise requires,- Definitions. 
(a) "Assessing Authority" in relation to any 
importer means the authority competent to 
assess such importer; 
(b) "Entry of goods into a local area" with all its 
grammatical variations and cognate 
expressions, means, entry of goods into a local 
area from any place outside that local area 
including a place outside the State for 
consumption, use or sale therein; 
(c) "Entry Tax" means a tax on the entry of goods 
into a local area for consumption, use or sale 

445 
Provided further that in the case of Specified 
Goods both old and new which are being imported 
into local area for use therein for a specified period 
and are taken back after completion of use, the 
"import value" shall be - 
Period of use of the Specified Goods in years X 
Value of the Specified Goods Life of the Specified 
Goods in years. 
Explanation : Where the Specified Goods is new, 
the value of the Specified Goods shall be "import 
value" as defined above. In case of old Specified 
Goods, the value shall be determined as per 
depreciated value. 
(g) "Local area" means any area of the State within 
the limits of any local authority including any area- 
(i) Panchayats at district, intermediary and 
village level constituted under the 
Arunachal Pradesh Panchayati Raj Act, 
1997. 
(ii) Any local authority like Municipality, 
District Urban Development Authority, 
etc. constituted under an Act or Order of 
the State Government; 
(h) "Motor Vehicle" means a motor vehicle as defined 
in clause (28) of section 2 of the Motor Vehicles 
Act, 1988 including motor cars, motor taxi cabs, 
motor cycles, motor cycle combinations, motor 
scooters, motorette, motor omnibuses, motor vans, 
motor lorries and chassis of motor vehicles and 
bodies or tankers built or meant for mounting on 
chassis of motor vehicles, tractors, bulldozers, 
excavators, cranes, dumpers, three wheelers, road 
rollers and earthmovers; 
(i) "prescribed" means prescribed by rules made under 
this Act; 
(j) "Schedule" means Schedule under the Arunachal 
Pradesh Goods Tax Act, 2005; 
(k) "Section" means a section of this Act; 

Levy of tax. 
446 
(1) "Specified Goods" means goods specified in the 
Schedule; 
(m) "State Government" means the Government of 
Arunachal Pradesh. 
(2) All expressions used but not defined in this Act 
and defined in the Arunachal Pradesh Goods Tax 
Act, 2005 shall have the same meanings respectively 
assigned to them in that Act. 
3. (1) Subject to the other provisions of this Act, there 
shall be levied and collected an entry tax on the 
entry of specified goods into any local area for 
consumption, use or sale therein, at the rates 
respectively specified against each item in the 
Schedule. The entry tax shall be leviable on the 
import value of the specified goods and shall be 
paid by every importer of such goods : 
Provided that no entry tax shall be levied 
under this section on the entry of specified goods 
into a local area, if it is proved to the satisfaction of 
the assessing authority, in such manner as may be 
prescribed, that such goods have already been 
subjected to entry tax or that the entry tax has been 
paid by the importer or any other person under this 
Act in respect of the same goods. 
Provided further that in case of Specified 
Goods both old and new which are being imported 
into a local area for use therein for a specified period 
and are taken back after completion of use, entry 
tax shall be payable for the period of use, on the 
value of Specified Goods, which will be proportional 
to the period ofu se, value and life of the Specified 
Goods as provided in clause ( f) of sub-section ( 1) 
of section 2. 
(2) Where an importer of specified goods liable to pay 
tax under this Act, being a dealer in the specified 
goods, becomes liable to pay tax under the 
Arunachal Pradesh Goods Tax Act, 2005 by virtue 
of the sale of such specified goods, then his liability 
under the Arunachal Pradesh Goods Tax Act, 2005 
shall be reduced to the extent of tax paid under this 
Act. 

447 
(3) The State Government may, by notification in the 
Official Gazette, in the public interest or taking into 
account the infrastructure and amenities provided 
or to be provided to facilitate trade and commerce, 
vary the rates of tax of the specified goods and on 
such notification being issued, the Schedule shall 
be deemed to have been amended accordingly : 
4. (1) Notwithstanding anything contained in section 3, 
there shall be levied and collected a tax on the entry 
of any motor vehicle into a local area for use or sale 
therein by an importer which is liable for registration 
or assignment of a new registration mark in the 
State under the Motor Vehicles Act, 1988 excluding 
light motor vehicle including three and two 
wheelers for personal use. 
(2) The tax shall be payable and paid by an importer 
within thirty days from the date of the entry of a 
motor vehicle into the local area or before an 
application is made for registration of the vehicle 
under the Motor Vehicles Act, 1988, whichever is 
earlier. 
(3) No tax shall be levied and collected in respect of a 
motor vehicle which is registered in any Union 
Territory or any other State under the Motor 
Vehicles Act, 1988, fifteen months prior to the date 
on which a new registration mark is assigned in the 
State under the said Act. 
( 4) Where any person causes entry of a motor vehicle 
into a local area within a period of fifteen months 
from the date of registration of such vehicle in any 
Union Territory or any other State under the Motor 
Vehicles Act, 1988, and that such entry is occa­ 
sioned as a result of shifting of the place of his 
residence from such Union Territory or State into 
this State, the Commissioner may exempt such per­ 
son from payment of entry tax on entry of such 
motor vehicle subject to production of proof in this 
regard. 
(5) Notwithstanding anything container. ; .. ~··J ether 
law for the time being in force, where the liability to 
pay tax in respect of a motor vehicle arises under 
Levy of tax on 
motor vehicle. 

, 
Composition of 5. 
tax liability. 
Exemption from 6. 
tax. 
448 
this Act and such motor vehicle is required to be 
registered or a new registration mark is required to 
be assigned to it in the State under the Motor Ve­ 
hicles Act, 1988, no Registering Authority shall ei­ 
ther register any such motor vehicle or assign any 
new registration mark to such motor vehicle unless 
payment of such tax has been made by the person 
concerned in respect of such vehicle. 
Notwithstanding anything contained in this Act, the State 
Government may, by notification published in the Official 
Gazette and subject to such conditions and restrictions, 
if any, as may be specified therein, permit any class of 
importer to pay in lieu of the tax payable under this Act, 
for any period, an amount linked with the volume or 
quantity of specified goods or some such other thing 
to be determined by the State Government by way of 
composition and to be paid at such intervals and in 
such manner, as may be specified in such notification. 
(1) Notwithstanding anything contained in section 3, 
the Commissioner may subject to such conditions 
and restrictions as it may impose, exempt, any 
Government department, fully or partially from 
payment of entry tax on any specified goods, if 
such specified goods are provided free of cost by 
the Government of India or its Agency, thereof 
under any scheme for public utility. 
(2) The State Government may, by notification in the 
Official Gazette, grant exemption to any organisation 
or undertaking of the Central Government or of the 
State Government, retrospectively or prospectively, 
in respect of such goods as may be specified in such 
notification, from payment of entry tax on entry of 
such goods into any local area for consumption or 
use therein provided that such goods are the exclusive 
property of such organisation or undertaking. 
(3) The State Government, if considers it necessary in 
the public interest so to do, may by notification in 
the Official Gazette, subject to such conditions and 
restrictions as it may impose, exempt, any importer 
or class of importers, fully or partially from payment 
of entry tax on any specified goods and the State 
Government may also grant such exemption 
retrospectively : 

449 
Provided that the State Government may 
withdraw any such exemption at any time, as it may 
think fit and proper. 
7. The entry tax payable by an importer shall be levied in Principles 
accordance with the principles given in the explana- governing 
tion : - entry tax. 
Explanation : - entry tax shall not be payable unless the 
importer effects entry of the specified goods into a local 
area; 
9. 
Subject to the provisions of the Act and the rules made 
thereunder, the administration of this Act shall vest in 
the authorities specified in or under the Arunachal 
Pradesh Goods Tax Act, 2005 and accordingly, the said 
authorities, may exercise all or any of the powers 
conferred upon them by or under that Act. 
Subject to the provisions of this Act and rules made 
thereunder, wherever the provisions of this Act are silent, 
the relevant sections of the Arunachal Pradesh Goods 
Tax Act, 2005 and the rules made thereunder, orders, 
notifications issued thereunder shall mutatis mutandis 
apply to an importer in respect of entry tax levied and 
payable under this Act, as if those sections were mu ta tis 
mutandis incorporated in this Act and the rules framed 
and orders and notification issued under those sections 
were mutatis mutandis issued under the relevant 
sections so incorporated under this Act. 
Authorities and 
Administration 
of tax. 
8. 
Applicability of 
the provisions 
of the 
Arunachal 
Pradesh Goods 
TaxAct. 2005. 
10. (1) The proceeds of the entry tax minus cost of collec­ 
tion, shall be credited and appropriated to the Fund 
constituted under this section by notification in 
the Official Gazette and shall be utilized in the local 
area of collection on the basis of amount collected 
exclusively for the development of infrastructures 
or amenities to facilitate trade, commerce and 
intercourse and it shall include the following : - 
(a) construction, development and maintenance 
of roads and bridges for linking the rr .,,.1,?.! and 
commercial areas to their hinter1.ands ar. well 
as important public buildings, 
Utilization of 
the proceeds of 
entry tax levy 
under the Act. 

450 
(b) creation, development and maintenance of 
infrastructure for supply of electrical energy, 
water supply and sanitation and other 
infrastructure for furtherance of trade, 
commerce and intercourse, 
(c) any other purpose connected with the 
development of trade and commerce or for 
facilities relating thereto which the State 
Government may specify by notification, 
(d) providing finance, aids, grants and subsidies 
to local bodies and Government agencies for 
the purposes specified in clauses (a), (b) and 
(c). 
(2) The amount realised as entry tax shall not be used 
for the purposes other than those specified in sub­ 
section (I). 
(3) The State Government shall transfer the proceeds 
of entry tax already collected under Arunachal 
Pradesh Goods Tax Act, 2005, after deducting there­ 
from, the sum utilized under clause (a) to (d) of sub­ 
section (1) to the fund constituted under this Act 
and such amount on being transferred to the fund 
shall be utilized for the purposes specified in sub­ 
section ( 1 ). 
(4) The tax under this Act shall be continued to be 
levied till such time as is required to improve the 
infrastructure or amenities to facilitate trade and 
commerce. 
11. (I) There shall be a Board consisting of a Chairperson Constitution of 
and following ex-officio members:- Board and its 
function. (a) Chief Secretary, Chair person 
Arunachal Pradesh 
(b) Secretary/Commissioner : Ex-Officio 
(Finance), Arunachal Pradesh Member 
(c) Secretary/Commissioner Ex-Officio 
(Planning), Arunachal Member 
Pradesh 
(d) Secretary/Commissioner Ex-Officio 
(PWD), Arunachal Pradesh Member 

Power of 
Govemement 
to make rules. 
451 
(e) Secretary/Commissioner Ex-Officio 
(UD), Arunachal Pradesh Member 
(±) Secretary/Commissioner Ex-Officio 
(RD), Arunachal Pradesh Member 
(g) Secretary/Commissioner Ex-Officio 
(Tax & Excise),Arunachal Member 
Pradesh 
(h) Excise & Taxation Commiss- Member- 
ioner Arunachal Pradesh Secretary 
(2) The Headquarter of the Board shall be at 
Itanagar. 
(3) The Board shall perform the following functions : - 
(i) It shall ensure that the funds generated un­ 
der this Act shall be utilized exclusively for 
facilitating trade, commerce and industry in 
the State. 
(ii) It shall identify the areas, which require 
immediate development or maintenance of 
infrastructure facilities out of proceeds of 
tax. 
(iii) It shall accordingly recommend allotment of 
proceeds of tax for the purposes specified in 
sub-section ( 1) of section 10. 
(iv) It shall ensure that the proceeds of tax 
collected under this Act are not much more 
than the amount actually required for 
development ofl ocal areas. 
12. (1) The State Government may, subject to the condi­ 
tion of previous publication, make rules for carry­ 
ing out the purposes of this Act : 
Provided that if the State Government is sat­ 
isfied that circumstances exist which render it nec­ 
essary for it to take immediate action, if any, it 
may make any rules without such previous 
publication : 
Provided further that any rule under this Act 
may be made so as to have the retrospective effect. 
(2) In particular and without prejudice to the general­ 
ity of the foregoing power, such rules may provide 
for,- 

Validation. 
452 
(a) the manner and procedure of deposit of tax 
under appropriate Head of Accounts and the 
manner in which the proceeds of the tax shall 
be utilized; 
(b) all matters expressly required or allowed by 
this Act to be prescribed; 
( c) the fees to be paid in connection with the 
registration, memorandum of appeals, petition 
for revisions, certified copies of orders, 
petitions, other matters and any other matter 
ancillary or incidental thereto; and 
( d) any other matter for which there is no provi­ 
sion or no sufficient provision in this Act and 
for which provision is, in the opinion of the 
State Government, necessary for giving effect 
to the purposes of this Act. 
(3) In making any rules under this section, the State 
Government may direct that a breach thereof shall 
be punishable with fine not exceeding five thou­ 
sand rupees and, when the offence is a continuing 
one, with a daily fine not exceeding one hundred 
rupees during the continuance of such offence. 
( 4) Every rule made by the Government of Arunachal 
Pradesh under this Act shall be laid before the 
Legislative Assembly of Arunachal Pradesh while 
it is in session for a total period of ten days which 
may be comprised in one session or in two or more 
successive sessions and if before expiry of the 
session in which it is so laid or the sessions 
immediately following the session or the successive 
sessions aforesaid, the Legislative Assembly makes 
any modification in the rule or resolves that the 
rule should not be made, the rule shall thereafter 
have effect only in such modified form or be of no 
effect, as the case may be; so, however, that any 
such modification or annulment shall be without 
prejudice to the validity of anything previously 
done under that rule. 
13. Notwithstanding anything contained in any judgment, 
decree or order of any Court or other authority to the 
contrary. entry tax levied or collected or purported to 

453 
have been levied or collected under the Arunachal 
Pradesh Goods Tax Act, 2005, as amended from time to 
time, and all actions taken, things done, rules made, 
notifications issued or purported to have been taken, 
done, made or issued under the said Act shall, for all 
purposes, be deemed to be and to have always been 
validly levied, collected, taken, done, made or issued 
under the provisions of this Act, as if this Act were in 
force at all material times and accordingly, - 
( a) no suit or other proceedings shall be maintained 
or continued in, or before any court, tribunal or 
other authority for the refund of any amount 
received or realized by way of such tax ; 
(b) no court, tribunal or other authority shall en­ 
force any decree or order directing the refund 
of any amount received or realized by way of 
such tax; 
(c) any proceeding, act or thing which could have 
been validly taken, continued or done for the 
levy or collection of such tax at any time under 
the provisions of the said Act but which had 
not been taken, continued or done, may be 
taken, continued or done. 
14. (1) The provision of Entry Tax under section 3(l )(b) Repeal and 
and 3(2)(b) of the Arunachal Pradesh Goods Tax Saving. 
Act, 2005 is hereby repealed. 
(2) Notwithstanding such repeal, anything done or any 
action taken under the Act so repealed shall be 
deemed to have been done or taken under the 
corresponding provisions of this Act, as if this Act 
were in force at all material times, and, anything 
done or any action taken under this Act shall be 
deemed to have been done or taken under the 
corresponding provisions of this Act, as if this Act 
were in force at all material times. 
C.P. Mansai, 
Secretary to the 
Government of Arunachal Pradesh, 
Itanagar. 

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