Government of Nagaland

Office of the Commissioner of Taxes

Nagaland: Dimapur

                                                                                       

Dated Dimapur April 11, 2006

VAT CIRCULAR-2

 

NO.CT/Leg/CR/128/2006: In order to facilitate easy import of taxable goods into the State to VAT registered dealers holding Taxpayer’s Identification Number (TIN) issued under the Nagaland Value Added Tax Act and Rules 2005, the following statutory provisions and requirements under the Act and Rules, are hereby circulated for general information and necessary compliance by all concerned:

1.  No person shall take delivery of any consignment of goods dispatched from any place outside the State from any railway Station, steamer station, airport, seaport or post office or courier office in the State or across or beyond the notified area of a Check post or any other place except in the manner as indicated below;

2.  Where any consignment of goods imported into the State by a person reaches a railway station, airport, post office or transport office or courier office in the State where there is no Check post, such person shall, before taking delivery of such consignment of goods, present before the authorized officer(s) having jurisdiction over the area, a declaration of imports in Form VAT-23 (challan inward) along with the railway receipt, bill of lading, air consignment or any document of like nature for counter signature.

                       On contravention of or non-compliance by any person or by the driver or person in-charge of a vehicle transporting such consignment of goods from a railway station, steamer station, port, airport, post office, transport office or courier office, such consignment shall be liable for seizure and penalty under the Act.

3. Where any consignment of goods dispatched from any place outside the State is imported into the State by a person and the vehicle transporting such consignment enters first into the State through a place other than a Check post mentioned in the declaration of import in Form VAT-23, being diverted for reasons beyond his control, such person shall, before taking delivery of such goods, instruct the driver or person in-charge of the vehicle transporting such goods to present in duplicate in respect of the consignments before the officer in-charge of the nearest Check post or before the Superintendent of Taxes, Mobile Squad, Nagaland Dimapur, or before such authority as the Commissioner of Taxes may authorize in this behalf, for necessary endorsement.

              Contravention of or non-compliance by any person or by the driver or person in-charge of a vehicle transporting such consignment of goods without sufficient cause, shall be liable for seizure and a penalty, which shall not be less than double the amount of tax leviable and not exceeding three times the amount of tax leviable in respect of such consignment of goods under transport.

 

 Sd/-

Paolal Hangsingh, IAS

Commissioner of Taxes

Nagaland Dimapur.

 

Memo NO. CT/Leg/CR/128/2006                                                   Dated Dimapur April 11, 2006

Copy to:

1. The Assistant Commissioner of Taxes, Dimapur/ Kohima/Mokokchung Zones and Mobile Squad for information and necessary action.

2. The Superintendent of Taxes, Ward-A/B/C/D Dimapur, Ward-A/B Kohima, Ward A/B Mokokchung, Mon, Tuensang/ Wokha/ Zunheboto and Mobile Squad for information and necessary action.

3. The Nagaland Taxation Check post Dillai Road/New Field Gate Dimapur, Tsutepela Mokokchung and Zubza Kohima for necessary information with a direction to display this circular on a prominent place inside as well as outside the office of the Taxation Check post

4. All concern for necessary information and compliance.

5. Guard file.

 

Commissioner of Taxes

Nagaland Dimapur.