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← Tripura Acts

Tripura Act No. 11 of 1976.

75 sections · 0 chapters

Preamble
Section 1 Definitions.
Section 2 In this Act, unless there is anything repugnant in the subject or context-
Section 3A Tax on the transfer of property in goods involved in the execution of works contract-
Section 3AA Deduction of tax at the time of payments :
Section 5 Cetrtificate of registration.
Section 9 Assessment.
Section 10 Where a dealer, in the case of an assessment completed under subsection (4) of section 9, satisfies the Commissioner, within one month from the date of issue of a notice of demand as hereinafter provided, that he was prevented by sufficient cause from making the return required by section 8 or that he did not receive the notice issued under sub-section (2) of section 8,
Section 12 After considering the report of investigating officer the Commissioner may proceed to take action under sub-section (1) besides initiating any other action under this Act against the dealer concerned.
Section 13A Section 13A. (1)- If the commissioner is satisfied that any transporter has delivered taxable goods to any person without obtaining from the dealer copy the valid permit or has concealed the actual particulars of the consignment transported by him, the Commissioner may direct that such transporter shall pay, in addition to tax, by way of penalty, a sum which may extend to one hundred and fifty percent of the tax involved
Section 14 Any assessment made under this Act shall be without prejudice to any prosecution or penalty instituted or imposed under the provisions of this Act.
Section 16 When the business or stock of a registered dealer passes on to any person or persons, whether by sale, inheritance, possession or otherwise the liability to pay any tax payable in respect of such business and remaining
Section 17 Appeal.
Section 18 Where the business in respect of which tax is payable under the Act is carried on by, or is in charge of, any guardian, trustee or agent of a minor or other incapaciated person on behalf of, and for the benefit of, such minor or other incapacitated person, the tax shall be levied upon and recoverable from such guardian, trustee or agent, as the case may be, in like manner and to the same extent as it would be leviable upon and recoverable from any such minor or other incapacitated person, if he were of full age and sound mind and if he were conducting the business himself, and all the provisions of this Act shall apply accordingly.
Section 19 Where the business casrried on by a firm or an association of persons, other than a company as defined in the Companies Act, 1956 is discontinued or the association of persons is dissolved, the tax shall be levied upon and recovered jointly and severally, from every person who at the time of such discontinuance or dissolution was a partner of such firm or member of such association ; and all the provisions of this Act, shall apply accordinghly.
Section 21 Revision by Commissioner.
Section 22 Explanation :-- An order by the Commissioner declining to interfere shall, for the purpose of this section, be deemed not to be an order prejudicial to the dealer.
Section 23 Interest payable by dealer.
Section 26A Special mode of recovery.
Section 27 Offences and penalties.
Section 28 The State Government may, by rules, provide that in such circumstances and subject to such conditions as may be specified, a draw back, set off, or refund of the whole or any part of the tax paid in respect of any purchase of rew materials under this Act for use by any dealer in the manufacture of goods in Tripura for sale, be granted to such dealer.
Section 30 Disclosure of information by a public servant.
Section 31 No court shall take cognizance of any offence under this Act, or the rules made thereunder except with the previous sanction of the Commissioner.
Section 34 Every registered dealer or other on whom a notice has been served to furnish returns under sub-section (2) of section 8, shall keep a true account of taxable goods manufactured, made or processed by him or brought by him into Tripura from any place outside Tripura for the purpose of sale in Tripura, and of turnovers, and if the accounts maintained in the ordinary course do not, in the opinion of the Commissioner, enable him to apply a proper check on the returns furnished under the provisions of this Act, he may, require the dealer to sell by issue of cash or credit memo or keep such accounts in such form as he may, subject to anything that may be prescribed in that connection, direct.
Section 35 Powers to order production of accounts and power of entry and inspection.
Section 36 The Commissioner may, for the purposes of this Act-
Section 38A Officer-in-charge of the check-post or barrier or any other officer referred to in that sub-section shall, as soon as may be, report the same to the Commissioner for appropriate action.
Section 38B For carrying out the purposes of section 38 every Transporter, Carrier or Transporting Agent operationg its transport buisness relating to taxable goods in Tripura shall be required to obtain a Certificate of Registration in the prescribed manner from the Commissioner of Taxes on payment of such fees as may be prescribed.
Section 39 Power to take evidence on oath, etc.
Section 40 The Tribunal and the Commissioner shall, for the purposes of this Act, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908 (Act V of 1908), when trying a suit, in respect of the following matters :-
Section 41 In computing the period of limitation prescribed for an appeal or revision, the day on which the order complained of was served and the time requisite for obtaining a certified copy of such order, shall be excluded.
Section 42 If any dealer--
Section 43 The Commissioner may, subject to such restrictions and conditions as may be prescribed, delegate, by notification in the Official Gazette, any of his powers under this Act to any person appointed under sub-section (1) of section 4 to assist him.
Section 45 Hair oil : Explanation : Hair oil : shall mean any oil which is sold in packed containers to be used as hair oil, or any kind of oil which had been subjected to processing for being used as hair oil.
Section 46 Shaving set including safety razor and blades.
Section 47 Toothpaste, tooth powder and other dentrifices, tooth brushes, mouth washes and deodorants.
Section 48 Powerdered or condensed milk, whether skimmed or not, whether mixed with any other substances or not, sold under various trade names and description, such as Milkmaid brand condensed milk, Nestomalt, Nespray, Lactogen, Eleden, Horlicks, Malted Milk, Glaxo, Ostermilk and Gate Milk, Klim, Milo, Lemine, Anchor, Life-Guard, Moloy, Oak, Ovaltine or any other name of description whatsoever and ghee, butter, cheese and cream, dietary supplements for veterinary use.
Section 49 Food and drinks made of cereal etc. sold in tinned, bottled, packed and sealed container having whatsoever trade name, condiment, yeast, articles of food and drinks sold in packed container powders for food drinks having cocoa or chocolate and malt as major ingredients, sold under various trade names and descriptions such as Bournvita, Tono or any other name or description whatsover, tea, coffee, pickles, sauce, jam, jellies, fruit concentrates, fruit juice whether tinned packed or otherwise.
Section 50 All varieties of lozenges, including any term of lozenges made or processed in pan or cooker, hard boiled sugar confectionery toffee, caramels, chocolates, chocolate bar with brand name (e.g. Cadbury's chocolates, Sathe's chocolate) and without brand names and gelatine product known as cough lozenges or jujubes and sweet gums such as chewing gums, hard boiled sugar cubes, honey sold in packed, bottled or sealed container, toffee and candy whatsoever its brand name (e.g. palm candy, Halls, Hajmola, Swad etc), sweet sold in sealed container.
Section 51 Readymade garments,hosiery goods, woolen garments including socks of all varieties and description 1[---------------------------------------------------]
Section 52 Biscuits and cakes of all kinds whether tinned, packed or otherwise, ice, ice-candy, ice-cream, ice-food, kulfi of whatsoever names and description, pastries.
Section 54 Electroplated nickel or silver or German silver or annodised goods.
Section 55 Articles made of or inlaid with ivory.
Section 57 Polythene, plastic, celluloid, backlite and allied or similar goods and ropes of all varieties and its products.
Section 58 Ladies hand bags, purses, all type of bags made of leather plastic, foam and similar other materials.
Section 59 Articles such as trunk, suitcase and boxes used for any purpose whatsoever.
Section 60 Asbestos sheets and asphalt sheets.
Section 61 Petromax, stoves, cookers, lamps, lanterns, parts and accessories thereof.
Section 62 Timber other than fire wood.
Section 63 Locks, padlocks and keys.
Section 64 Shoe polish, shoe cream and shoe brush.
Section 66 Torch light, bulb, parts and batteries thereof.
Section 67 Pipes of all varieties including RCC spun pipe and fittings of pipes.
Section 68 Spirituous medicinal preparations (under any pharma-copaedia) containing more than 12 per cent by volume of alcohol (but other than those which are declared by the State Government by notification in the Official Gazette to be not capable of causing intoxication)
Section 69 Motor spirit (except diesel oil and internal combuston oil other than petrol)
Section 70 Lubricants.
Section 71 Sl. No. Description of taxable goods. Rate of tax. 1 2 3 71 Diesel Oil 12% 71A Other internal combustion oil
Section 72 Superior kerosene not ordinarily used as internal combustion oil.
Section 73 Petroleum coke, petroleum gas, natural gas, cooking gas, ovens and accessories thereof, oxygen gas, acetylene gas, gas welding rods, parts and accessories thereof, graphite, gas cylinder, ammonia gas, freon gas, fluorine gas.
Section 74 All other products obtained as derivatives of petroleum and/or natural gas including naphthalene ball, cube and powder, camphor, bitumen.
Section 75 Aerated water, distilled water, mineral water or water sold in bottles or sealed containers, non-alcoholic soft drink and cold drink, beverage.
Section 77 Coal, coke, and coal gas.
Section 78 Crude oil
Section 79 Cardamom, cinnamon, clove, cumin seed locally known as Jeera and all spices sold in tinned, packed, bottled and in sealed containers.
Section 80 Umbrella and component parts and accessories thereof.
Section 81 Tarpaulin, rain coat, products of water proof cloths, rexine and PVC Cloths and its products, canvas products, holdall.
Section 82 Acid
Section 83 Playing cards, greeting cards, invitation card and visitors card (both blank and printed), humour card, picture card, picture posts card.
Section 84 Lottery tickets.
Section 86 All spectacles, frame and parts of spectacles, sun-glass, goggles, contact lenses including kits thereof.
Section 87 Toys costing above Rs. 50/- (excluding toys made of clay).
Section 88 Fire fighting equipments and devices including fire guard and equipments.
Section 89 VCP, video cassette recorder, video cassette, tapes and parts and accessories thereof, tape deck, audio cassettes, audio cassette recorder, player, changer, producer, video game equipments and articles
Section 90 Noodles, vermicelli, spaghetti and soyabean products, cornflakes, laggagne, potato chips sold in packed form.
Section 91 Soft drink powder, tablets, crystals or concentrate in liquid form which non alcoholic beverages are prepared.
Section 92 Computer, computer games, component parts and accessories thereof and computer consumables, computer softwares including peripheral wquipments (e.g.- u.p.s. system etc.

Tripura Act No. 11 of 1976.

State Act · Tripura
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Tripura Act No. 11 of 1976.
Section 66

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Section 66 of Tripura Act No. 11 of 1976. — Torch light, bulb, parts and batteries thereof

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