The Nagaland Sales Tax, Amendment Act, 2001. An Act to further Amend the Nagaland Sales Tax (Amendment) Act, 1967

The Nagaland Sales Tax, Amendment Act, 2001. An Act to further Amend 
the Nagaland Sales Tax (Amendment) Act, 1967. 
(Act No. 7 of 2001). 
Received the assent of the Government of Nagaland 26/03/2001 and 
published in the Nagaland Gazette Extraordinary dated: 9th ofApril, 200 1. 
Whereas circumstances exist which render it necessary to amend the 
Nagaland Sales Tax Act, 1967 (Act No. 11 of 1967) for the purpose and in the 
manner hereinafter appearing, it is hereby enacted in the 52nd year of the Republic 
ofIndia as follows:- 
1. Short title, extend and commencement:- 
(i) This Act may be called the Nagaland Sales Tax (Amendment) Act, 200 1 
(ii) It shall extend to the whole of the State ofNagaland 
(iii) It shall come into force from the 1 st ofApril, 2001. 
2. Deletion of Section 3A 
The existing Section 3 Ashall be deleted. 
3. Insertion of a new sub-section under section 3 
A new sub-section, namely, sub-section 4 of section 3 shall be inserted as 
under. 
Section 3(4): The Commissioner of Taxes may, by a general or special order, 
delegate all or any of the powers conferred on him under this Act to any of his 
subordinate officers appointedunder sub-section (1). 
4. Deletion of Section 4A: 
The existing Section 4Ashall be deleted. 
5. Deletion in Sub-section (1) of Section 5: 
The words, "subject to sub-section (3) of Section 4A" appearing in the first 
sentence of sub-section (1) of Section 5 shall be deleted. 
6. Amendment of Section 16: 
After sub-section (4) of Section 16, the following sub-sections shall be 
inserted: 
Section 16 (5): All assessment under this section shall be completed within a 
period of two years. It the assessment cannot be completed within the 
stipulated period of two years after submission of return by any dealer, the 
return submitted by the dealer shall be deemed to be the finally assessed turn 
over for the purpose of paying the tax under this Act. 
Section 16 (6): Provision of sub-section (5) of this Section shall be without 
prejudice to section 17,18 and 19 ofthis Act. 
7. Insertion of Section 16Aafter Section 16:- 
After section 16, the following section shall be inserted: 
Section 16A 
(1) Notwithstanding any of the provisions of this Act, the Government may 
in the public interest, prescribe through notification various categories 
of dealers and fix lump-sum rates of taxes as may be applicable to each 
such category. 
(2) Any dealer who opts to pay lump-sum tax under sub section (1) of the 
Section shall apply within 60 days of the beginning of the year to the 
assessing officer within whose jurisdiction his business is located, in the 
manner as may be prescribed by the Commissioner. 
Provided that once the option is accepted by the assessing officer; no 
dealer shall be allowed to withdraw the option unless the tax payable 
under Section 4 is more than or equal to the tax payable under sub 
section (1) of Section 16 A. 
(3) On receipt of the application for availing the scheme of lump-sum 
payment of tax under Section 16A(I) ibid, the assessing officer shall 
cause such enquiry as may be deemed necessary and verify that claim of 
the dealer's gross tulnover and determine the appropriate category in 
which the dealer is placed, and thereafter certify in the form, as 
prescribed by the Commissioner, specifying the manner in which the 
payment will be made. 
(4) The assessing officer shall monitor and review the business condition 
and status of the dealer at regular intervals as may be prescribed by the 
Commissioner and pass such orders as deemed necessary, determining 
the gross turnover for the purpose of the payment of tax under this 
section. 
Provided that wherever rate of lump-sum tax as notified under Section 
16A (I) is involved, no order should be passed without giving a prior 
written notice which shall be returnable within 30 days. If no reply is 
received from the dealer within the stipulated date the order shall be 
passed without any further notice. 
(5) Any dealer, irrespective of the category under which he was allowed to 
pay the lump-sum tax under this section, shall not be allowed to avail the 
scheme once his gross turn over exceeds Rs. 5.00 lakhs (Rupees five 
lakhs) any time during the year. 
(6) Irrespective of the gross turnover, no dealer whose business involve 
inter-state trade and commerce and requiring the use of covering forms 
provided by the Central Sales Tax Act, 1956 shall avail the benefit of 
lump-sum payment of tax provided by this section. 

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