(1) Notwithstanding anything contained in section 3, no entry tax on the entry of specified goods into a local area shall be payable, if such specified goods are-
(a) Meant for the exclusive use or consumption of the Defence Department of the Government of India, or
(b) The exclusive property ofthe Union Government, - -
(2) The State Government may, by notification in the Official Gazette, grant exemption to any o r e t i o n or undertaking ofthe Central Government or - of the State Government, retrospectively or prospectively, in respect of such goods as may be specified in such notification, kom payment of entry tax on entry of such goods into any local area for consumption or use therein provided that suchgoods are the exclusive property of suchorganization or undertalang.
(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 fiom payment of entry tax on any specified goods and the State Government may also grant such exemption retrospectively:
Provided that the State Government may withdraw any such exemption at any time, as it may think fit and proper.
Principles governing entry tax
7. The entry tax payable by an importer shall be levied in accordance with the principles as stated below:-
(a) Entry tax shall not be payable unless the importer effcts entry of the specified goods into a local area;
(b) Where any such goods are consumed, used or sold in a local area by the importer, it shall be presumed until the contrary is proved by him, that such goods had entered into that local area for consumption, use or sale therein.
Registration, Return, Assessment, Collection etc. Of entry tax.
Nagaland Act No.4 Of 2005.
8. Subject to the provisions of the Bill and the rules made thereunder, the administmtion ofthis Bill in so far as it relates to registration, submissionofreturns by the importen and collection on entry tax &om them, shall vest in the authorities specified in or under the Nagaland Value Added Tax Acf 2005 and accordingly,the said authorities, empowered to register, received returns, to assess or re-assess and collect tax and enfo~e payment of any tax under the said Act, shall register, received retums, assess, re-assess and collect entry tax and enforce payment of entry tax, includmg imposition and reahtionof any penalty payable by an importer underthis Bill as if the tax or penalty payable by such importer under this Bill is atax or penalty payable under the said Act and for this purpose they may exercise all or any of the powers conferred uponthem by or under that Act.
Applicability of The provisions of The Nagaland Value Added Tax Act, 2005 Nagaland Act No.4 Of 2005.
9. Subject to the provisions ofthis Bill and rules made thereunder,sections 20,2 1, 24, 25,26, 27, 28, 29, 30, 31, 34, 35, 36, 37, 38, 39,40,41,42,43, 46,47, 78,50,51,52,54,56,57,58,59,60,61,62,63,64,66,67,68,69,70,71,72,73, 74, 75, 76, 77,78,79,80,81,82,83,84,85,86,8f 88, 89, 90, 91, 92, 93, 94, 95,97,98, and 99 of the Nagaland Value Added Tax Act, 2005 and the rules thereunder, orders, notifications issued thereunder shall mutatis mutandis apply to an importer in respect of entry tax levied and payable under this Bill, as if those sections were mutatis mutandis incorporated in this Bill and the rules b e d and order and notification issued under those sections were mutatis mutandis issued under the relevant sections so incorporated under this Bill.
Utilization of the Proceeds of the Levy under the Act.