DIMAPUR, NOV 17 (MExN): In pursuance of Rules 7 & 23 of the Nagaland Value Added Tax Rules, 2005 read with Section 8, 24, 25 & 91 of the Nagaland Value Added Tax Act, 2005, the Assistant Commissioner of Taxes, Dimapur Zone has directed the following categories of dealers under Dimapur Zone, who have not yet applied for registration under the Act, to immediately apply for registration and obtain a certificate of registration in Form VAT-RC from the Superintendent of Taxes within 30 days from the date of issue of this order.
It cautioned that on failure to apply for registration within the stipulated date shall be liable to pay a sum of not less than rupees five thousands and not more than rupees ten thousands for each month of default under section 27 of the Nagaland Value Added Tax Act, 2005 by way of penalty. It also cautioned that the defaulter shall be liable for prosecution, which on conviction is punishable with imprisonment for a period of one year and with fine under section 81 (9) of the Act.
