Dimapur, January 9 (MExN): The Commissioner of Taxes of Nagaland today directed all owners or persons of taxable goods to adhere to statutory provisions of taxes and present declaration Value Added Tax (VAT) forms when required before officer in-charge at taxation check posts. The Taxes administration took strong note that in spite of wide circulation of the provisions, persons engaged in transpiring taxable goods into the state or from the state statutory provisions and requirements are not adhered to.
All owners or person in-charge of the goods vehicle are directed to produce declaration form VAT-23 or 24 before the officer in-charge of Taxation check posts or barriers or any other place stipulated by the Act. They are asked to obtain the seal and signature of the office in-charge. A circular from the Commissioner of Taxes, Nagaland, M Patton, IAS, was received here.
“Any contravention of, or non-compliance with the above statutory provisions by any person without sufficient cause shall attract penalty which would not be less than double the amount of tax leviable and may go up to three times the amount of tax leviable in respect of the goods under transport.”
For vehicles carrying taxable goods under the Act passing through the state from any place and bound for any place outside the state, the commissioner directed the driver or the person in-charge to furnish necessary information relating to the goods under transport. They are ordered to obtain a transit pass in form VAT-25 in duplicate from the officer in-charge of the first check post on entry into the state. The form shall have to be delivered to the officer in-charge of the last check post before the transporter exits from the state, the Taxes department stated.
“If the owner of the good vehicle, having obtained the transit pass, fails to deliver the same, he shall be liable to pay by way of penalty a sum not exceeding double the amount of tax leviable on the goods transported,” the circular stated.
Also, the Taxes Commissioner’s office stated, the timing for entry and exit from the check posts of all goods’ vehicles is set from 5:00 am to 10:00 pm for smooth monitoring of goods’ vehicles. No goods’ vehicle is permitted to enter or exit from any of the taxation check posts other than during the specified timing. Violators shall be penalized under section 66 (12) (a) of Nagaland VAT Act 2005. The new strictures come into immediate affect.
All owners or person in-charge of the goods vehicle are directed to produce declaration form VAT-23 or 24 before the officer in-charge of Taxation check posts or barriers or any other place stipulated by the Act. They are asked to obtain the seal and signature of the office in-charge. A circular from the Commissioner of Taxes, Nagaland, M Patton, IAS, was received here.
“Any contravention of, or non-compliance with the above statutory provisions by any person without sufficient cause shall attract penalty which would not be less than double the amount of tax leviable and may go up to three times the amount of tax leviable in respect of the goods under transport.”
For vehicles carrying taxable goods under the Act passing through the state from any place and bound for any place outside the state, the commissioner directed the driver or the person in-charge to furnish necessary information relating to the goods under transport. They are ordered to obtain a transit pass in form VAT-25 in duplicate from the officer in-charge of the first check post on entry into the state. The form shall have to be delivered to the officer in-charge of the last check post before the transporter exits from the state, the Taxes department stated.
“If the owner of the good vehicle, having obtained the transit pass, fails to deliver the same, he shall be liable to pay by way of penalty a sum not exceeding double the amount of tax leviable on the goods transported,” the circular stated.
Also, the Taxes Commissioner’s office stated, the timing for entry and exit from the check posts of all goods’ vehicles is set from 5:00 am to 10:00 pm for smooth monitoring of goods’ vehicles. No goods’ vehicle is permitted to enter or exit from any of the taxation check posts other than during the specified timing. Violators shall be penalized under section 66 (12) (a) of Nagaland VAT Act 2005. The new strictures come into immediate affect.
