(1) Every registered dealer liable to pay tax under the Act shall keep true and complete accounts of all specified goods imported by him into any local area. The provisions of Section 49 of the Arunachal Pradesh Goods Tax Act, 2005, shall apply mutatis mutandis for the purpose of this rule.
(2) An importer other than a registered dealer who imports any specified goods into a local area for consumption or use, shall preserve the bill/invoice/cash memo, insur ance papers and the number and the date of the relevant Air/Railway/Road Transport receipt or the bill of lading for each such import and shall produce the same before the Assessing Authority of the area in which he resides, as and which called for by the said authority for the purposes of the Act or the Rules.
Administration 6. (1) The tax shall be deposited in a separate, distinct and exclusive Head of Account of Arunachal "0042-106-Tax on Entry of Goods into local areas". The amount so deposited shall Pradesh Trade constitute the Arunachal Pradesh Trade Development Fund.
Maintenance of account and preservation of cash memo, bill, invoice etc.
Development Fund. (2) Budget provisions shall be made and shown separately under the expenditure Heads of Account of the Departments concerned with the activities mentioned in sub-section
(1) of section 10 oftheAct. The total allocation of such budget provisions in a financial year shall not be less than the amount collected as Entry Tax minus cost of collection during the financial year.
(3) The concerned Department shall approve schemes and sanction funds exclusively for the development of infrastructure or amenities to facilitate trade, commerce and intercourse.
Application of 7.
certain provi sions of the Arunachal Pradesh Goods Tax Rules, 2005.
The relevant provisions of the Arunachal Pradesh Goods Tax Rules, 2005 shall mutatis mutandis apply in respect of all such procedural and other matters connected and incidental to, in carrying out the purposes of this Act for which no provision has been made in these rules.
Tabom Bam, lAS, Chief Secretary, Government of Arunachal Pradesh, ltanagar.
The Arunachal Pradesh Extraordinary Gazette, March 10, 2011 3 DEPARTMENT OF GOODS TAX, GOVERNMENT OF ARUNACHAL PRADESH FORMFF-07 (See Rule 3(1) of the Arunachal Pradesh EntryTax Rules, 2011) Challan for Arunachal Pradesh Entry Tax Reserve Bank of India State Bank of India/other Authorised Banks/Border Post at.. (Branch)/(Iocation) Credited: Consolidated Fund of Arunachal Pradesh Head: "0042-106- Tax on Entry of Goods into Local Areas"
1. Date of Entry into Arunachal/Likely Date
2. Name and address of the Importer (consignee)
3. Registration No. of Importer (if any)
4. Name and address of Transporter Vehicle No. (if tax is filed at border post)
5. Name and Address Consigner Registration No. of Con signer
6. Nature of Goods under Import Quantity
7. Value of goods at the time of import
8. Entry Tax Rate
9. Entry Tax due
10. Other Dues (such as interest/penality) TOTAL DUE/PAYMENT TotalAmount paid in Words:
11. Signature of Depositor
12. Name
13. Position
14. Date of Payment FOR USE IN TREASURY Received payment of . (Rupees .
..................................................... ) Date of Entry .
TREASURY SEAL ACCOUNTANT Note: The duplicate, triplicate and quadruplicate of Challan in Form FF-07 being identical with the original have not been produced here.
4 The Arunachal Pradesh Extraordinary Gazette, March 10, 2011 THEARUNACHAL PRADESH ENTRY TAX RULES, 2011 FORMET-01 [See rule 4 (1)) Application by an importer of a motor vehicle for issuance of a certificate for production before the Registering Authority under the Motor Vehicles Act, 1988.
1. Name of the importer (in block letters)
2. Father's Name
3. Full address of the importer
4. Type and make of the motor vehicle (whether Bus, Truck, Car, Tractor, Trailer, Excavator etc.) and Engine No., Chassis No., Model etc.
5. Name and complete address of the seller
6. Details of Invoice/BilUCash Memo on the seller
(i) No Date .
(ii) Value ' .•................ (in figures) .......•........................
. . . . . . . . . . . . . . . . . . . . .. .... . (in words)
7. Details of Entry Tax
(i) Entry tax payable : Rs .
(ii) Tax paid : Rs .
(iii) Challan/Chequel D.O. No.
(iv) Dated DECLARATION I, Shri do hereby solemnly declare that the particulars mentioned above are true and correct to the best of my knowledge and belief.
Date: . Signature ........•.............
Place: ...........•........ Full name ..............••••....
Enclose photocopies of all documents i.e. seller's bilUinvoice/cash memo, temporary registration certificate under the M.v. Act, if any, insurance papers and other relevant documents, and challan/cheque/D. Draft for the amount of entry tax paid.
The Arunachal Pradesh Extraordinary Gazette, March 10, 2011 5 THE ARUNACHAL PRADESH ENTRY TAX RULES, 2011 FORM ET -02 [See rule 4 (2) ] (Certificate to be granted to an importer of Motor Vehicle from any other State) GOVERNMENT OFARUNACHAL PRADESH OFFICE OF THE SUPERINTENDENT OF TAXES Certificate No . Date .
As the importer Shri. in compliance with the requirement of sub-section (1) of Section 4 of the Arunachal Pradesh Entry Tax Act, 2010 has paid a sum of . .. by Cheque! Demand Draft! Challan No dated in discharge of his tax liability under the Act in respect of import of the motor vehicle particulars of which are given below, the undersigned has no objection if his motor vehicle is registered under the Motor Vehicles Act, 1988.
Particulars of the Vehicle
(a) Type of the vehicle:
(b) Engine No.:
(c) Chassis No.:
(d) Model:
Date .
Place .
Seal. .
........................... District for information.
Copy forwarded to the D. T.O. (Registering Authority, Motor Vehicles Act, 1988) Signature and Designation of the IssuingAuthority THE ARUNACHAL PRADESH ENTRY TAX RULES, 2011 FORM NO. ET - 03 [See Rule 4 (2)] Register for issue of certificates to Registering Authority under the Motor Vehicles Act, 1988.
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Published and printed by Directorate of Printing-109/2011-DoP-250+Secy. (Tax and Excise)-500-3-2011.