Nagaland act 001 of 2000 : Nagaland (Sale of Petroleum and Petroleum Products including Motor Spirit and Lubricants) Taxation (Amendment) Act 2000

Preamble

Nagaland (Sale of Petroleum and Petroleum Products including Motor Spirit and Lubricants) Taxation (Amendment) Act 2000¹

[Nagaland Act No. 1 of 2000]

[28th March, 2001]

An Act further to amend the Nagaland (Sale of Petroleum and Petroleum Products including Motor Spirit and Lubricants) Taxation Act 1967.

1 Received the assent of the Governor of Nagaland on 28th March, 2001.

Section 1. Short title, extent and commencement

1. Short title, extent and commencement.-

(i) This Act may be called the Nagaland (Sale of Petroleum and Petroleum Products including Motor Spirit and Lubricants) Taxation (Amendment) Act 2000.

(ii) It shall extend to the whole of the state of Nagaland.

(iii) It shall come into force with immediate effect by replacing the Nagaland (Sale of Petroleum and Petroleum Products including Motor Spirit and Lubricants) Taxation (Amendment) Ordinance, 1999.

Section 2. Amendment of Section 3

2. Amendment of Section 3.-

(a) Sub-Section (1) of Section 3 of the Nagaland (Sale of Petroleum and Petroleum Products including Motor Spirit and Lubricants) Taxation Act, 1967, hereafter called the Principal Act, shall be substituted by the following namely:-

(1) There shall be levied and collected from every dealer a tax on sales of the following goods at the rates specified below:-

(i) Motor Spirit (except diesel oil and internal combustion oils other than petrol)	:	20 paise in the rupee.
(ii) Lubricants, including grease:	:	20 paise in the rupee.
(iii) Diesel oil & other internal combustion oils other than petrol.:	:	16 paise in the rupee.
(iv) Crude oil:	:	4 paise in the rupee.
(v) Kerosene:	:	5 paise in the rupee.
(vi) Aviation turbine fuel:	:	20 paise in the rupee.
(vii) Aviation Motor Spirit other than Turbine Fuel:	:	20 paise in the rupee.
(viii) Liquified Petroleum Gas (when used as cooking gas):	:	12 paise in the rupee.
(ix) All other products obtained as derivatives of Petroleum and Natural Gas.:	:	20 paise in the rupee.

(b) After Sub-Section (4) of section 3 of the Principal Act, Sub-Section (5) shall be inserted namely:-

Sub-Section (5) "The State Government may, by Notification in the official Gazettee add to or omit any entry or entries in the Sub-Section (1) or modify or vary the rate or rates of tax specified therein and thereupon the said entry or entries or the rate or rates shall be deemed to have been amended accordingly".