The Nagaland Passengers and Goods Taxation Act (Amendment) 1989

THE NAGALAND PASSENGERS AND GOODS 
TAXATION (AMENDMENT) ACT, 1989. 

 (THE NAGALAND ACT NO 11 OF 1989) 
 

Received the assent of the Governor of Nagaland on 30th June ‘89 
and published in the Nagaland Gazette extraordinary dated 

 
30th June ‘89 

 
 

An 
 

Act 
 to amend the Nagaland Passengers and Goods Taxation Act, 1967 It is hereby enacted in the Fortieth year of the Republic of India as follows  1. Short title, extend and commencement.  (1) This Act maybe called the Nagaland passengers and Goods Taxation (Amendment) Act, 1989.  (2) It shall extend to the whole of the state of Nagaland.  (3) It shall come into force on such date as the State may, by notification in the official Gazette, appoint.  2. Substitution of Section 3.  For Section 3 of the Nagaland Passengers and Goods Taxation Act, 1967 herein after called the Principal Act, the following shall be substituted, namely : — (3) There shall be levied, charged and paid to the State Government a lumpsum rate of tax on passenger and goods as specified in the Schedule to this Amendment Act.  3.Amendment of Section 9. In Section 9 of the principal Act, for the words “one and a half time “Substitute the words” three times the amount of tax”.  4. Amendment of Section 22. In Sub-Section (1) of Section 22 of the principal Act, for the words “one thousand rupees” substitute the words ‘‘two thousand rupees” and for the words “twenty five rupees” substitute the words “fifty rupees”. 



SCHEDULE (See Section 3) 
  Items                                                 Rate of tax                               Up to                              Above 5                                5 Tonnes                           tonnes                             (Pay load)                            (Pay load) A.  Motor Vehicles for                    Ann-  per                           Ann- per  transportation of   ual diem                           ual diem  passengers !goods on Rs. Rs.                               Rs. Rs.  Hire   Vehicles more than 12 1000  15.00                         2000 25.00  years old.   2. Vehicles more than 12 750 10.00                           1500 20.00  years old.  B. Stage Carriage and city  buses with route length not  exceeding 44) KM.  operating on permit with     2000 —                            —       20.00  route length exceeding 40  krns.  C. Stage carriage and city  buses wholly and mainly  within the areas of the  Town Commitee        2000  —                             — 20.00  Taxi and Taxi Cabs 1000  —                             — 10.00  Three Wheelers 750  —                            — 7.50  D. Composite permit  vehicles  (i) Where the composite  permit is issued by any of  the States of West Bengal,  Bihar, Oris.sa and Uttar    1000    —                         __              __  Pradesh   (ii) Where the composite  permit is issued by any of  the States of Assam  Maghalaya, Mizoram,  Tripura, Manipur and 500   —                            __           ___  Arunachal Pradesh  E. National Permit Vehicles 750 —                          —  —