(1) The proceeds of the entry tax minus cost of collection, shall be credited and appropriated to the Fund constituted under this section by notification in the Official Gazette and shall be utilized exclusively for the development of in&astructures or amenities to facilitate trade, commerce and intercourse and it shall include the followuy:-
(a) Construction, development andmaintenance of roads and brides for linlung the market and commercial areas to their hinterlands,
(b) Creation, development and maintenance of infrastructure for supply of electrical energy, water supply and sanitation and other infrastructure for furtherance to trade, commerce and intercourse,
(c) Any otherpurpose connected with the development of trade and commerce or for facilities relating thereto whichthe State Government may specify by notification,
(d) Providing finance, aids, grantsand subsidies to local bodies and government agencies for the purposes specified in clauses (a), (b) and (c).
(2) The amount realized as entry tax shall not be used for the purposes other than those specified in sub-section (I),
(3) The tax under this Act shall be continued to'be levied till such time as is required to improve the infrastructure or amenities to facilitate trade and commerce.
Power of Government to make rules.
11 (1) The State Government may, subject to the condition of previous publication, make rules for c a . g out the purposes of this Bill:
Provided that ifthe State Government is satisfied that circumstances exits whichrender it necessary for it to take immediate action, if any, it may make any rules without such previous publication:
Provided fuaher that any rule under this Bill may be made so as to have the retrospective effect.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for,-
(a) The Manner and procedure of deposit of tax under appropriate Head of Accounts and the manner in which the proceeds of the tax shall be utilized;
(b) Allmatters expressly required or allowed by this Bill to be prescribed;
(c) The fees to be paid in connection with the registration, memorandum of appeals, petition for revision, certified copies of orders. petitions, other matters and any other matter ancillary or incidental thereto; and.
(d) Any other matter for which there is no provision or no sufficient provision in this Bill and for which provision is, in the opinion of the State Government, necessary for giving effect to the purposes of this Bill.
(3) In making any rules under this section, the State Government may direct that a breach thereof shall be punishable with fine not exceeding five thousand rupees and, when the offence is a continuing one, with a daily fine not exceeding one hundred rupees during the continuance of such offence.
(4) The State Government shall cause every rule made under this Bill and every notification issued under this Bill to be laid, as soon as may be, after it is published before the State Lepislature wlule it is in session for a total - period ofthirt? (la! .; \i hich ma? 11c crorr~prisxl i l l or~c session or in two or ~ i~ t~rc . successiv~. s~,ssions in .xhich i t is so laid c~rtl~c sessions immedi;t~el!, Ii~llc)\ving, and il't11~ State I .egislaturc.~igrr.c~ i n nlahing any 111odi!i~atin11 ill the rule or notiticciticjn or !h31 tile r ~ l e fir nn!ilic3lion should 1101 Ix.
Made, the rule or notification shall thereafter have effect only in such modified form or be of no effect, as the case may be; however, any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or notification.
SCHEDULE [See clause (j) and (1) of Section21 Players, VCD Player, DVD Players, Video or Siken, including Rayon,& Sill< and Nagaland for distribution in any relief operation or for use in connection with any Scheme sponsored by 2 4 2 2 2 2 2 2 2 2 2 4 2 4 4 2 4 4 2 4 2 2
29.
30.
31.
32.
33.
34.
35.
Chemicals.
Dispensers.
Coal.
Declared Goods Under the Central Sales Tax Act, 1956 (Central Act 74 of 1956) which are not mentioned in any of the entries.
Other goods not covered by any of the entries above, but included in the Schedules of taxable goods attached to theNagalandValue Added Tax Act, 2005:-
(a) Pipes of all kinds excluding those covered by entries at serial numbers 35 and 39.
(b) Clinker
(c) Cranes, Dumpers, Road Rollers, Motor Cycles, Motor Cycle combinations, Motor Scooters, Three Wheelers and Motorettes.
(d) Caustic Soda,
(e) Sodium Silicate.
0 Ahm
(g) Soap Stone Powder.
(h) Furniture and Fitures.
(i) Coir, Coir products and Coir waste.
(j) Transformers.
(k) Hardware goods.
(l) Cormgated and plain galvanized iron sheet (whether hot rolled or cold rolled).
(m) Arecanut Powder and Supari in all forms and varieties including Betenut for conversion into supari
(n) Plywood.
(0) Bentonite Powder @) Railway Track materials such as all types of prestressed Concrete Sleepers, Railway Switches, Crossing, Fitting, SGCI inserts, HTS Wire, Metal Liners, Bolts andNuts and Elastic Rail Clips Lime Stone and Lime Powder.
Bauxite.