(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 occa sioned 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 per son from payment of entry tax on entry of such motor vehicle subject to production of proof in this regard.
(5) Notwithstanding anything container. ; .. ~··J ether law for the time being in force, where the liability to pay tax in respect of a motor vehicle arises under Levy of tax on motor vehicle.
, Composition of 5.
tax liability.
Exemption from 6.
tax.
448 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 Ve hicles Act, 1988, no Registering Authority shall ei ther 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.
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.
(1) Notwithstanding anything contained in section 3, the Commissioner may subject to such conditions and restrictions as it may impose, exempt, any Government department, fully or partially from payment of entry tax on any specified goods, if such specified goods are provided free of cost by the Government of India or its Agency, thereof under any scheme for public utility.
(2) The State Government may, by notification in the Official Gazette, grant exemption to any organisation or undertaking of the Central Government or of the State Government, retrospectively or prospectively, in respect of such goods as may be specified in such notification, from payment of entry tax on entry of such goods into any local area for consumption or use therein provided that such goods are the exclusive property of such organisation or undertaking.
(3) The State Government, if considers it necessary in the public interest so to do, may by notification in the Official Gazette, subject to such conditions and restrictions as it may impose, exempt, any importer or class of importers, fully or partially from payment of entry tax on any specified goods and the State Government may also grant such exemption retrospectively :
449
Provided that the State Government may withdraw any such exemption at any time, as it may think fit and proper.
7. The entry tax payable by an importer shall be levied in Principles accordance with the principles given in the explana- governing tion : - entry tax.
Explanation : - entry tax shall not be payable unless the importer effects entry of the specified goods into a local area;
9.
Subject to the provisions of the Act and the rules made thereunder, the administration of this Act shall vest in the authorities specified in or under the Arunachal Pradesh Goods Tax Act, 2005 and accordingly, the said authorities, may exercise all or any of the powers conferred upon them by or under that Act.
Subject to the provisions of this Act and rules made thereunder, wherever the provisions of this Act are silent, the relevant sections of the Arunachal Pradesh Goods Tax Act, 2005 and the rules made thereunder, orders, notifications issued thereunder shall mutatis mutandis apply to an importer in respect of entry tax levied and payable under this Act, as if those sections were mu ta tis mutandis incorporated in this Act and the rules framed and orders and notification issued under those sections were mutatis mutandis issued under the relevant sections so incorporated under this Act.
Authorities and Administration of tax.
8.
Applicability of the provisions of the Arunachal Pradesh Goods TaxAct. 2005.