"(a) on payment of penalty equal to two hundred per cent. of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two per cent. of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such penalty;
(b) on payment of penalty equal to fifty per cent. of the value of the goods or two hundred per cent. of the tax payable on such goods, whichever is higher, and in case of exempted goods on payment of an amount equal to five per cent. of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such penalty;":
18 The Nagaland Gazette, Part-V 31, Januaiy, 2022 H. sub-section (2) shall be omitted;
iii. for sub-section (3), The following sob-section shall b substituted, namely:— "(3) The proper officer detaining or seizing goods or conveyance shall issue a notice within seven days of such detention or seizure, specifying the penalty payable, and thereafter, pass an order within a period of seven days from the date of service of such notice, for payment of penalty under clause (a)or clause (b) of sub-section (1).";
iv. in sub-section (4), for the words "No tax, interest or penalty", the words "No penalty" shall be substituted;
v. for sub-section (6), the following sub-section shall be substituted, namely:- Amendment of Section 130.
61(6) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty under subsection (I) within fifteen days from the date of receipt of the copy of the order passed under sub-section (3), the goods or conveyance so detained or seized shall be liable to be sold or disposed of otherwise, in such manner and within such time as may be prescribed to recover the penalty payable under sub-section (3):
Provided that the conveyance shall be released on payment by the transporter of penalty under sub-section (3) or one lakh rupees, whichever is less:
Provided further that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer."
12. In section 130 of the Nagaland Goods and Services Tax Act,—
(a) in sub-section (1), for the words "Notwithstanding anything contained in this Act, if". the word "Where" shall be substituted;
(b) in sub-section (2), in the second proviso, for the words, brackets and figures "amount of penalty leviable under subsection ub section (1) of section 129", the words "penalty equal to hundred per cent. of the tax payable on such goods" shall be substituted;
(c) sub-section (3) shall be omitted 31, January, 2022 The Nagaland Gazette, Part-V 19 For section 151 of the Nagaland Goods and Services Tax Act, the following section shall be substituted, namely:— "151. The Commissioner or an officer authorized by him may, by an order, direct any person to furnish information relating to any matter dealt with in connection with this Act, within such time, in such form, and in such manner, as may be specified therein.".
Amendment of 14. In section 152 of the Nagaland Goods and Services Tax Act,— Section 152. (a) in sub-section (1),— the words "of any individual return or part thereof' shall be omitted;
(111 after the words "any proceedings under this Act", the words "without giving an opportunity of being heard to the person concerned" shall be inserted;
(b) sub-section (2) shall be omitted.
Amendment to 15. In Schedule 11 of the Nagaland Goods and Services Tax Act, Schedule ii.
paragraph 7 shall be omitted and shall be deemed to have been omitted with effect from the 1 day of July 2017.
THE NAGALAND GOODS AND SERVICES TAX (FIFTH AMENDMENT) Act, 2021 (Act No.3 of 2021) This Bill was passed by the Nagaland Legislative Assembly on
26.11.2021.
I assent to this Bill Sd/- .JAGDISH i\1UK1,1I GOVERNOR Substitution of 13.
New Section for Section 151.
Power to call for information.
Sd!- Kohima, SHARINCAIN LONCKUMER the 26.11.2021 SPEAKER Nagaland Legislative Assembly