Loading…

← Tripura Acts

The "Tripura Road Development Cess Act, 2018"; (2) It Shall Come Into Force on and From the 1st Day of August, 2018

36 sections · 1 chapters

Section 1 Short title, extent and commencement
Section 2 Definitions
Section 3 Levy and collection of cess
Section 4 Road Development Fund
Section 5 Payment of cess
Section 6 Interest on delayed payment of cess
Section 7 Refund in certain circumstances
Section 8 Registration
Section 9 Suspension or Cancellation of registration
Section 10 Cess Authorities
Section 11 Dealers to keep accounts and submit statement
Section 12 Production and inspection of accounts and documents and search of premises
Section 13 Seizure of any documents in certain circumstances
Section 14 Assessment
Section 15 Bar of certain proceedings
Section 16 Appeal
Section 17 Revision
Section 18 Extension of period of limitation in certain cases
Section 19 Statement of case to High Court
Section 20 Rectification of mistakes
Section 21 Penalty for carrying on the business without registration
Section 22 Penalty for failure to keep accounts or submit reports
Section 23 Penalty for failure to comply with requirements of section 12 or obstructing officer in discharge of duties
Section 24 Offences by companies
Section 25 Cognizance of offences
Section 26 Power of entry and search
Section 27 Powers of investigation
Section 28 Delegation of Powers
Section 29 Powers to transfer proceedings
Section 30 Officers to be public servants
Section 31 Protection of action taken in good faith
Section 32 Recovery as arrears of land revenues
Section 33 Certain sales not liable to cess
Section 33A Automation
Section 34 Power to make rules
Section 35 Removal of difficulties
Section 36 Repeal and Savings

The "Tripura Road Development Cess Act, 2018"; (2) It Shall Come Into Force on and From the 1st Day of August, 2018

Loading act…

EasyActs.in · Official Act PDFs and full text, free.

No sign-up, no tracking — just the law, indexed and searchable.

About Editorial Standards Privacy Policy Terms & Conditions Cookie Policy

Support us on Google Search

Not legal advice. Verify against the official text before relying on any provision.

General2018Tripura Act

The "Tripura Road Development Cess Act, 2018"; (2) It Shall Come Into Force on and From the 1st Day of August, 2018

This law establishes a dedicated tax, known as a cess, on the sale of petrol, diesel, and natural gas within the state of Tripura. It applies to fuel manufacturers, importers, and registered dealers, requiring them to register, maintain detailed accounts, and pay the prescribed levy at a single stage of sale. The collected revenue is directed into a specialized Road Development Fund earmarked specifically for building and improving state road infrastructure. By creating structured regulatory oversight, inspection powers, and interest penalties for delayed payments, the legislation ensures dedicated financial resources to upgrade regional transportation networks while providing clear guidelines and appeal processes for businesses.

1

Chapters

0

Parts

0

Schedules

36

Sections

Start reading →← Tripura Acts All Acts

Explore with AIChatGPT Claude Perplexity

Official Legislative Text

Educational Study Layer

⏳

Legislative Amendment Timeline

Chronological legislative evolution of The "Tripura Road Development Cess Act, 2018"; (2) It shall come into force on and from the 1st day of August, 2018 across statutory gazettes and amending Acts.

Enacted2018

Amendments0

Enactment2018
Act Enacted

Principal Statute in Force: No subsequent statutory amendments have been recorded for this edition.

Browse

Section 1Short title, extent and commencement
Section 2Definitions
Section 3Levy and collection of cess
Section 4Road Development Fund
Section 5Payment of cess
Section 6Interest on delayed payment of cess
Section 7Refund in certain circumstances
Section 8Registration
Section 9Suspension or Cancellation of registration
Section 10Cess Authorities
Section 11Dealers to keep accounts and submit statement
Section 12Production and inspection of accounts and documents and search of premises
Section 13Seizure of any documents in certain circumstances
Section 14Assessment
Section 15Bar of certain proceedings
Section 16Appeal
Section 17Revision
Section 18Extension of period of limitation in certain cases
Section 19Statement of case to High Court
Section 20Rectification of mistakes
Section 21Penalty for carrying on the business without registration
Section 22Penalty for failure to keep accounts or submit reports
Section 23Penalty for failure to comply with requirements of section 12 or obstructing officer in discharge of duties
Section 24Offences by companies
Section 25Cognizance of offences
Section 26Power of entry and search
Section 27Powers of investigation
Section 28Delegation of Powers
Section 29Powers to transfer proceedings
Section 30Officers to be public servants
Section 31Protection of action taken in good faith
Section 32Recovery as arrears of land revenues
Section 33Certain sales not liable to cess
Section 33AAutomation
Section 34Power to make rules
Section 35Removal of difficulties
Section 36Repeal and Savings