Arunachal Pradesh Goods Tax (Amendment) Act, 20061
| [Arunachal Pradesh Act No. 11 of 2006] | [6th December, 2006] |
An Act further to amend the Arunachal Pradesh Goods Tax Act, 2005 (Act No. 3 of 2005).
Whereas it was expedient further to amend the Arunachal Pradesh Goods Tax Act, 2005;
And Whereas it was considered necessary to immediately amend the Arunachal Pradesh Goods Tax Act, 2005;
And Whereas the Arunachal Pradesh Legislative Assembly was not in session;
And Whereas the Governor of Arunachal Pradesh was satisfied that circumstances existed which rendered it necessary for him to take immediate action to amend the aforesaid Act and therefore, promulgated the Arunachal Pradesh Goods Tax (Amendment) Ordinance, 2006 on 13th June, 2006:
And Whereas it is expedient to replace the said Ordinance by an Act of the State Legislature and it is hereby enacted in the Fifty-seventh Year of the Republic of India as follows:-
1 Received the assent of the Governor on 6th December, 2006.
Arunachal Pradesh Goods Tax (Amendment) Act, 20061
| [Arunachal Pradesh Act No. 7 of 2006] | [5th May, 2006] |
An Act to amend the Arunachal Pradesh Goods Tax Act, 2005 (Act No. 3 of 2005).
Be it enacted by the Legislative Assembly of Arunachal Pradesh in the Fifty-seventh year of the Republic of India as follows:-
1 Received the assent of the Governor on 5th May, 2006.
1. Short title and commencement.- (1) This Act may be called the Arunachal Pradesh Goods Tax (Amendment) Act, 2006.
(2) It shall come into force at once.
2. Amendment of Section 15.- In the Arunachal Pradesh Goods Tax Act, 2005 (hereinafter referred to as Principal Act), for sub-section (6) of Section 15, the following shall be substituted, namely:-
"(6) The tax due under sub-section (5) shall be paid in four equal installments, alongwith the quarterly returns. The dealers are allowed to avail credit of tax paid on Opening Stock in the corresponding four quarters."
3. Amendment of Section 17.- In the Principal Act, in sub-section (3)(c) of Section 17, for the existing entry "rupees twenty lakhs" shall be substituted by "rupees fifty lakhs".
"Provided that the Works Contractors shall be allowed to avail the scheme irrespective of turnover limit"
4. Amendment of Section 27.- In the Principal Act, after sub-section (6) of Section 27, the following shall be inserted, namely:
"Exceptions:-
(a) The Government Departments, CSD Canteens of Military and Para Military forces and 100% Government owned Corporations, Societies and autonomous bodies are exempted from furnishing of security.
(b) The dealers that were registered under Arunachal Pradesh Sales Tax Act, 1999, whose turnover exceeded Rs. 5.00 lakhs need not furnish additional security."
5. Amendment of First Schedule.- After entry 40 of First Schedule, the following entries shall be inserted, namely:
"41. Gur and Jaggery.
42. Flour, Atta, Maida, Suji, Besan when produced by Chakki situated in Arunachal Pradesh.
43. Bread, when produced by a bakery situated in Arunachal Pradesh.
44. Bamboo and Cane".
2. Amendment of Section 3.- In section 3 of the Arunachal Pradesh Goods Tax Act, 2005, (hereinafter referred to as the Principal Act), in clause (b) of sub-section (5), after the words "motor vehicle" and before the word "which", the words "excluding light motor vehicle including three and two wheelers for personal use" shall be inserted.
3. Amendment of Schedule.- (1) In the First Schedule to the Principal Act, after the entry 44, the following entry shall be added, namely:-
"45 Life saving drugs (to be specified by the authority) from time to time".
(2) In the Third Schedule to the Principal Act, in entry 23, alter the word "medicines" the words "excluding life saving drugs" shall be inserted.
4. Repeal and Savings.- (1) The Arunachal Pradesh Goods Tax (Amendment) Ordinance, 2006 (No. 1 of 2006) is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the said Ordinance shall be deemed to have been done or taken, as the case may be, under the corresponding provisions of this Act.
1. Short title and commencement.- (1) This Act may be called the Arunachal Pradesh Goods Tax (Amendment) Act, 2006.
(2) It shall be deemed to have come into force on 13th June, 2006.