Section 9: Insertion of section 39A— In the Principal Act, after section 39, following shall be inserted as section 39A; namely —“39A. Provision of Sections 9 and 10 of Bengal Act, (III of 1913) not to apply to certain proceedings
The Nagaland Sales Tax (Amendment) Act,1993State Act of Nagaland · Act 6 of 1993
It is hereby declared that the provisions of sections 9 am-id It) of the Bengal Public Demands Recovery Act, 1913 shall not apply to any proceedings for recovery of any tax or penalty referred to in section 35 or of any interest referred to in Sub-section (1) and (2) of section 22A or any other dues referred to in section 38.
10. Insertion of sub—section (2) in section 40 —In the Principal Act, the existing section 40 shall he re— numbered as sub-section (1) and thereafter following shall he inserted as sub-section (2), namely— “(2) If a refund, not being a refund under section 58 is not madewithin ninety days of such refund being due, the State Government shall pay to such dealer simple interest at the rate of six percenlum per annum on the amount refundable’’.
Insertion of section 39A— In the Principal Act, after section 39, following shall be inserted as section 39A; namely —“39A. Provision of Sections 9 and 10 of Bengal Act, (III of 1913) not to apply to certain proceedings
Jurisdiction
State of Nagaland
Status
In force as published by the source
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