The NAGALAND PASSENGERS AND GOODS TAXATION (AMENDMENT)ACT, 2023, ACT NO. 7 OF 2023

The Nagaland Gazette 	 November 15,2023 
PART-V 
NOTIFICATION  
Dated Kohima, the 26th October 2023. 
No.LAWfGEN-MISC/ 08-22 / 2022 :: The Nagaland Passengers & Goods 
Taxation (Amendment) Act, 2023 (Act No. 7 of 2023) duly assented by the 
Hon'ble Governor of Nagaland on 21.09.2023 is published herewith for 
general information. 
sd/- 
H. CHINGAI PANJA 
Under Secretary to the Govt. of Nagaland. 
THE NAGALND PASSENGER AND GOODS TAXATION 
(AMENDMENT) ACT, 2023 (ACT NO.7 OF 2023) 
An 
Act 
further to amend the Nagaland Passengers and Goods Taxation Act, 1967 to etlect 
revision of levy of taxation on Goods and Passengers carried by road. 
BE it enacted by the Nagaland State Legislative Assembly in the Seventy-fourth 
Year of the Republic of India as follows:- 
Short title, extent and commencement 
0 ) This Act may be called the Nagaland Passengers and Goods Taxation 
(Amendment) Act, 2023. 
t2) It shall extend to the whole State of Nazaland. 
(3) It shall come into force on such date as appointed by the State Government 
may, by notification in the Official Gazette. 
2. Amendment of Section 2. 
In Section 2 of the Nagaland Passentzers and Goods Taxation Act, 1967 
(hereinafter called the Principal Act), clause (v) of sub-section (4) shall be 
omitted. 
3. Amendment of Schedule 
In the Principal Act. for the existing Schedule which was inserted bv the 
Nacaland Passengers and Goods Taxation Amendment) Act. 2000). the 
following schedule shall be substituted. namely:- 

199 	 The Nagaland Gazette, Part-V 	 November 15, 2023 
THE SCHEDULE 
(.\ 	 !eCiiO)I 3) 
A. 	 iMotor Vehicle for Transportation of Goods on hires (Rate of Tax in Rupees) 
SI. 
No. - 
Annual Tax 
Annually Quarterly 
I Up to 2 Metric tons 175.00 
Up to 5 Metric tons 1400.00 350.00 
3 Up to 10 Metric tons 2100-00 525.00 
4 Up to 20 Metric tons 2800.00 700.00 
Up to 30 Metric tons . 	. 3500.00 875.00 
6 Above 31 Metric tons .. 420000 1050.00 
7 E-Cart Same as autorickshaw iioods 
A. 	 Motor Vehicle for carriage of Passengers on hire or reward. 
City Bus. (Rate of Tax in Rupeecl  
SE 
No. capacity Annual tax Seating tnnual1v Quarterly 
I Up to 25 seating capacity Cp 1750.00 438.00 
2 Up to 30 seating capacity 2100.00 525.00 
3 Upto35 seating -  capacity 245000 612.50 
4 Up to 42 seating capacity 2800.00 700.00 
5 Above 43 seats .3150-00 787.50 
2. 	 Stage! Contract Carriage (Rate of Tax in Rupees) 
SL 
No. Seating capacit Annual tax 
Non A/C A/C 
I Upto 25 seating capacity . 	 * 100.00 2500.00 
2 . Up to 30 seating capacity 2450.00 2900.00 
3 : Up to 35 seating capacity 2800.00 3300.00 
4 Up to 42 seating capacity 3150.00 3800.00 
5 Above 43 seats 3500.00' 4200.00 
6 Sleeper class(Bus) - 
i. Upto 2O sleeper berths 2500.00 
ii. Upto 25 sleeper berths 3100.00 
iii. Upto 30 steeper berths 3800.00 
iv. Upto 35 sleeper berths 4400.00 
. 	 Upto 40 sleeper berths 4900.00 
vi. Upto 50 sleeper berths 50000 
vii. Above 51 sleeper berths 6300.00 

November 15, 2023 	 The Nagaland Gazette, Part-V 
	
200 
2. 	 Taxi (Motor Cab! Two Wheeler) 
	
(Rate of Tax in Rupees) 
Si. 
No. 
Description of vehicle Annual tax 
Non A/C  A/C 
I Auto Rkbaw, seating Capacity of 
Passenger 
1050MO 
2 Auto Rickshaw, seating Capacity above 4. 1400.00 - - 
3 Local Taxi 1400.00 - 
4 Regional Taxi 140000 - 
5 All EndiaiState Tourist Taxi 1750.00 2100.00 
6 Two Wheeler taxi - - 
7 E-Rickshaw 1401L00 - 
3. 	 Taxi(MaxiCab) 	 (Rate of Tax in Rupees) 
SL 
0. 
$ Descnption of vehtcle 
- 
Annual tax 
Non A /C A/C 
I Regional Fax 175000 00.O0 
2 All India] State Toust Taxi 2100.00 2500,00' 
Note; E RICKSHAW(foi transport of passengers for lure or reward) and 
F'-CART (for carrvin goods for hire or reward): passenger and goods 
ta for E.iickshaws 	 shall he same as auto-rickshaws. 

201 	 The Nagaland Gazette, Part-V 
	
November 15, 2023 
THE NAGALAND PASSENGERS & GOODS TAXATION 
(AMENDMENT) ACT 12023 (ACT N0.7 of 2023) 
Sdf 
Kohima, 	 SHARINGAIN LONGKUMER 
The 12-09-2023 	 SPEAKER 
Nagaland Legislative Assembly 
I assent to this Bill 
SdJ- 
Kohima, 	 'LA GANESAN 
The 21-09-2023 	 GOVERNOR 

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