Arunachal Pradesh Entry Tax Act, 2010
No: 5 Dated: May, 05 2010
THE ARUNACHAL PRADESH ENTRY TAX ACT, 2010
(ACT NO.5 OF 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,
Preamble:- Whereas it is expedient to provide for the 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 oflndia as follows:-
1. Short title, extent and commencement:-(1) This Act may be called the Arunachal Pradesh Entry 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. Definitions:- (1) In this Act, unless the context otherwise requires,-
(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.
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;
(l) "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. Levy of tax. - (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 of use, 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.
(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. Levy of tax on motor vehicle. - (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 occasioned 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 person from payment of entry tax on entry of such motor vehicle subject to production of proof in this regard.
(5) Notwithstanding anything contained if any other law for the time being in force, where the liability to pay tax in respect of a motor vehicle arises under 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 Vehicles Act, 1988, no Registering Authority shall either 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.
5. Composition of tax liability. - 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.