THE ARUNACHAL PRADESH ENTRY TAX, 2010

{
    "id": 2431,
    "slug": "arunachal-pradesh-entry-tax-act-2010",
    "title": "THE ARUNACHAL PRADESH ENTRY TAX, 2010",
    "short_title": "The Arunachal Pradesh Entry Tax Act, 2010",
    "act_number": "5",
    "act_year": 2010,
    "act_type": "STATE",
    "location": "Arunachal Pradesh",
    "law_status": "valid",
    "enactment_date": "2010-04-20",
    "description": "The Arunachal Pradesh Entry Tax Act, 2010",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "Preamble",
            "chapter": null,
            "content": "An Act to levy a tax on the entry of goods into any local area in the State of\r\nArunachal Pradesh for consumption, use or sale therein for the purpose of\r\nproviding the infrastructure and amenities to facilitate trade and commerce\r\nwithin the State of Arunachal Pradesh.\r\n\r\nWhereas it is expedient to provide for the\r\nimposition of tax on the entry of goods into any local area in\r\nArunachal Pradesh for consumption, use or sale therein for\r\nthe purpose of providing the infrastructure and amenities to\r\nfacilitate trade and commerce within the State of Arunachal\r\nPradesh and for matters connected therewith or incidental\r\nthereto;\r\n\r\nBE it enacted by the Legislative Assembly of Arunachal Pradesh in\r\nthe Sixty-first Year of the Republic of India as follows :-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "1",
            "title": "Section 1: Short title, extent and commencement  (1)",
            "chapter": null,
            "content": "This Act may be called the Arunachal Pradesh En-\r\ntry Tax Act, 2010.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "1",
            "title": "Section 1(2)",
            "chapter": null,
            "content": "It extends to the whole of the State of Arunachal\nPradesh.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "1",
            "title": "Section 1(3)",
            "chapter": null,
            "content": "It shall be deemed to have come into force on\nand from the first day of April, 2005.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "2",
            "title": "Section 2: Definitions. (1)",
            "chapter": null,
            "content": "In this Act, unless the context otherwise requires,",
            "footnote": "",
            "is_definition": true,
            "sort_order": 50
        },
        {
            "number": "2",
            "title": "Section 2(1)(a)",
            "chapter": null,
            "content": "\"Assessing Authority\" in relation to any\nimporter means the authority competent to\nasess such importer;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 60
        },
        {
            "number": "2",
            "title": "Section 2(1)(b)",
            "chapter": null,
            "content": "\"Entry of goods into a local area\" with all its\ngrammatical variations and cognate\nexpressions, means, entry of goods into a local\narea from any place outside that local area\nincluding a place outside the State for\nconsumption, use or sale therein;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 70
        },
        {
            "number": "2",
            "title": "Section 2(1)(c)",
            "chapter": null,
            "content": "\"Entry Tax\" means a tax on the entry of goods\ninto a local area for consumption, use or sale",
            "footnote": "",
            "is_definition": true,
            "sort_order": 80
        },
        {
            "number": "2",
            "title": "Proviso to Section 2(1)",
            "chapter": null,
            "content": "Provided further that in the case of Specified\nGoods both old and new which are being imported\ninto local area for use therein for a specified period\nand are taken back after completion of use, the\n\"import value\" shall be -\n\nPeriod of use of the Specified Goods in years X\nValue of the Specified Goods Life of the Specified\nGoods in years.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 90
        },
        {
            "number": "2",
            "title": "Explanation to Section 2(1)",
            "chapter": null,
            "content": "Where the Specified Goods is new,\nthe value of the Specified Goods shall be \"import\nvalue\" as defined above. In case of old Specified\nGoods, the value shall be determined as per\ndepreciated value.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 100
        },
        {
            "number": "2",
            "title": "Section 2(1)(g)",
            "chapter": null,
            "content": "\"Local area\" means any area of the State within\nthe limits of any local authority including any area-",
            "footnote": "",
            "is_definition": true,
            "sort_order": 110
        },
        {
            "number": "2",
            "title": "Section 2(1)(g)(i)",
            "chapter": null,
            "content": "Panchayats at district, intermediary and\nvillage level constituted under the\nArunachal Pradesh Panchayati Raj Act,\n1997.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 120
        },
        {
            "number": "2",
            "title": "Section 2(1)(g)(ii)",
            "chapter": null,
            "content": "Any local authority like Municipality,\nDistrict Urban Development Authority,\netc. constituted under an Act or Order of\nthe State Government;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 130
        },
        {
            "number": "2",
            "title": "Section 2(1)(h)",
            "chapter": null,
            "content": "\"Motor Vehicle\" means a motor vehicle as defined\nin clause (28) of section 2 of the Motor Vehicles\nAct, 1988 including motor cars, motor taxi cabs,\nmotor cycles, motor cycle combinations, motor\nscooters, motorette, motor omnibuses, motor vans,\nmotor lorries and chassis of motor vehicles and\nbodies or tankers built or meant for mounting on\nchassis of motor vehicles, tractors, bulldozers,\nexcavators, cranes, dumpers, three wheelers, road\nrollers and earthmovers;",
            "footnote": "59 of 1988",
            "is_definition": true,
            "sort_order": 140
        },
        {
            "number": "2",
            "title": "Section 2(1)(i)",
            "chapter": null,
            "content": "\"prescribed\" means prescribed by rules made under\nthis Act;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 150
        },
        {
            "number": "2",
            "title": "Section 2(1)(j)",
            "chapter": null,
            "content": "\"Schedule\" means Schedule under the Arunachal\nPradesh Goods Tax Act, 2005;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 160
        },
        {
            "number": "2",
            "title": "Section 2(1)(k)",
            "chapter": null,
            "content": "\"Section\" means a section of this Act;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 170
        },
        {
            "number": "2",
            "title": "Section 2(1)(l)",
            "chapter": null,
            "content": "\"Specified Goods\" means goods specified in the\nSchedule;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 180
        },
        {
            "number": "2",
            "title": "Section 2(1)(m)",
            "chapter": null,
            "content": "\"State Government\" means the Government of\nArunachal Pradesh.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 190
        },
        {
            "number": "2",
            "title": "Section 2(2)",
            "chapter": null,
            "content": "All expressions used but not defined in this Act\nand defined in the Arunachal Pradesh Goods Tax\nAct, 2005 shall have the same meanings respectively\nassigned to them in that Act.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 200
        },
        {
            "number": "3",
            "title": "Section 3: Levy of tax.(1)",
            "chapter": null,
            "content": "Subject to the other provisions of this Act, there\r\nshall be levied and collected an entry tax on the\r\nentry of specified goods into any local area for\r\nconsumption, use or sale therein, at the rates\r\nrespectively specified against each item in the\r\nSchedule. The entry tax shall be leviable on the\r\nimport value of the specified goods and shall be\r\npaid by every importer of such goods:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 210
        },
        {
            "number": "3",
            "title": "Proviso to Section 3(1)",
            "chapter": null,
            "content": "Provided that no entry tax shall be levied\nunder this section on the entry of specified goods\ninto a local area, if it is proved to the satisfaction of\nthe assessing authority, in such manner as may be\nprescribed, that such goods have already been\nsubjected to entry tax or that the entry tax has been\npaiid by the importer or any other person under this\nAct in respect of the same goods.\n\nProvided further that in case of Specified\nGoods both old and new which are being imported\ninto a local area for use therein for a specified period\nand are taken back after completion of use, entry\ntax shall be payable for the period of use, on the\nvalue of Specified Goods, which will be proportional\nto the period of use, value and life of the Specified\nGoods as provided in clause (f) of sub-section (1)\nof section 2.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 220
        },
        {
            "number": "3",
            "title": "Section 3(2)",
            "chapter": null,
            "content": "Where an importer of specified goods liable to pay\ntax under this Act, being a dealer in the specified\ngoods, becomes liable to pay tax under the\nArunachal Pradesh Goods Tax Act, 2005 by virtue\nof the sale of such specified goods, then his liability\nunder the Arunachal Pradesh Goods Tax Act, 2005\nshall be reduced to the extent of tax paid under this\nAct.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 230
        },
        {
            "number": "3",
            "title": "Section 3(3)",
            "chapter": null,
            "content": "The State Government may, by notification in the\nOfficial Gazette, in the public interest or taking into\naccount the infrastructure and amenities provided\nor to be provided to facilitate trade and commerce,\nvary the rates of tax of the specified goods and on\nsuch notification being issued, the Schedule shall\nbe deemed to have been amended accordingly:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 240
        },
        {
            "number": "4",
            "title": "Section 4: Levy of tax on motor vehicle. (1)",
            "chapter": null,
            "content": "Notwithstanding anything contained in section 3,\r\nthere shall be levied and collected a tax on the entry\r\nof any motor vehicle into a local area for use or sale\r\ntherein by an importer which is liable for registration\r\nor assignment of a new registration mark in the\r\nState under the Motor Vehicles Act, 1988 excluding\r\nlight motor vehicle including three and two\r\nwheelers for personal use.",
            "footnote": "59 of 1988",
            "is_definition": false,
            "sort_order": 250
        },
        {
            "number": "4",
            "title": "Section 4(2)",
            "chapter": null,
            "content": "The tax shall be payable and paid by an importer\nwithin thirty days from the date of the entry of a\nmotor vehicle into the local area or before an\napplication is made for registration of the vehicle\nunder the Motor Vehicles Act, 1988, whichever is\nearlier.",
            "footnote": "59 of 1988",
            "is_definition": false,
            "sort_order": 260
        },
        {
            "number": "4",
            "title": "Section 4(3)",
            "chapter": null,
            "content": "No tax shall be levied and collected in respect of a\nmotor vehicle which is registered in any Union\nTerritory or any other State under the Motor\nVehicles Act, 1988, fifteen months prior to the date\non which a new registration mark is assigned in the\nState under the said Act.",
            "footnote": "59 of 1988",
            "is_definition": false,
            "sort_order": 270
        },
        {
            "number": "4",
            "title": "Section 4(4)",
            "chapter": null,
            "content": "Where any person causes entry of a motor vehicle\ninto a local area within a period of fifteen months\nfrom the date of registration of such vehicle in any\nUnion Territory or any other State under the Motor\nVehicles Act, 1988, and that such entry is oc??-\nsioned as a result of shifting of the place of his\nresidence from such Union Territory or State into\nthis State, the Commissioner may exempt such per-\nson from payment of entry tax on entry of such\nmotor vehicle subject to production of proof in this\nregard.",
            "footnote": "59 of 1988",
            "is_definition": false,
            "sort_order": 280
        },
        {
            "number": "4",
            "title": "Section 4(5)",
            "chapter": null,
            "content": "Notwithstanding anything contained ... ther\nlaw for the time being in force, wher: the liability to\npay tax in respect of a motor vehicle arises under\nthis Act and such motor vehicle is required to be\nregistered or a new registration mark is required to\nbe assigned to it in the State under the Motor Ve-\nhicles Act, 1988, no Registering Authority shall ei-\nther register any such motor vehicle or assign any\nnew registration mark to such motor vehicle unless\npayment of such tax has been made by the person\nconcerned in respect of such vehicle.",
            "footnote": "59 of 1988",
            "is_definition": false,
            "sort_order": 290
        },
        {
            "number": "5",
            "title": "Section 5: Composition of tax liability.",
            "chapter": null,
            "content": "Notwithstanding anything contained in this Act, the State\r\nGovernment may, by notification published in the Official\r\nGazette and subject to such conditions and restrictions,\r\nif any, as may be specified therein, permit any class of\r\nimporter to pay in lieu of the tax payable under this Act,\r\nfor any period, an amount linked with the volume or\r\nquantity of specified goods or some such other thing\r\nto be determined by the State Government by way of\r\ncomposition and to be paid at such intervals and in\r\nsuch manner, as may be specified in such notification.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 300
        },
        {
            "number": "6",
            "title": "Section 6: Exemption from tax. (1)",
            "chapter": null,
            "content": "Notwithstanding anything contained in section 3,\r\nthe Commissioner may subject to such conditions\r\nand restrictions as it may impose, exempt, any\r\nGovernment department, fully or partially from\r\npayment of entry tax on any specified goods, if\r\nsuch specified goods are provided free of cost by\r\nthe Government of India or its Agency, thereof\r\nunder any scheme for public utility.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 310
        },
        {
            "number": "6",
            "title": "Section 6(2)",
            "chapter": null,
            "content": "The State Government may, by notification in the\nOfficial Gazette, grant exemption to any organisation\nor undertaking of the Central Government or of the\nState Government, retrospectively or prospectively,\nin respect of such goods as may be specified in such\nnotification, from payment of entry tax on entry of\nsuch goods into any local area for consumption or\nuse therein provided that such goods are the exclusive\nproperty of such organisation or undertaking.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 320
        },
        {
            "number": "6",
            "title": "Section 6(3)",
            "chapter": null,
            "content": "The State Government, if considers it necessary in\nthe public interest so to do, may by notification in\nthe Official Gazette, subject to such conditions and\nrestrictions as it may impose, exempt, any importer\nor class of importers, fully or partially from payment\nof entry tax on any specified goods and the State\nGovernment may also grant such exemption\nretrospectively:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 330
        },
        {
            "number": "6",
            "title": "Proviso to Section 6(3)",
            "chapter": null,
            "content": "Provided that the State Government may withdraw\nany such exemption at any time, as it may\nthink fit and proper.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 340
        },
        {
            "number": "7",
            "title": "Section 7: Principles governing entry tax.",
            "chapter": null,
            "content": "The entry tax payable by an importer shall be levied in\r\naccordance with the principles given in the explana-\r\ntion:-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 350
        },
        {
            "number": "7",
            "title": "Explanation to Section 7",
            "chapter": null,
            "content": "entry tax shall not be payable unless the\nimporter effects entry of the specified goods into a local\narea;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 360
        },
        {
            "number": "8",
            "title": "Section 8: Authorities and Administration of tax.",
            "chapter": null,
            "content": "Subject to the provisions of the Act and the rules made\r\nthereunder, the administration of this Act shall vest in\r\nthe authorities specified in or under the Arunachal\r\nPradesh Goods Tax Act, 2005 and accordingly, the said\r\nauthorities, may exercise all or any of the powers\r\nconferred upon them by or under that Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 370
        },
        {
            "number": "9",
            "title": "Section 9: Applicability of the provisions of the Arunachal Pradesh Goods TaxAct. 2005.",
            "chapter": null,
            "content": "Subject to the provisions of this Act and rules made\r\nthereunder, wherever the provisions of this Act are silent,\r\nthe relevant sections of the Arunachal Pradesh Goods\r\nTax Act, 2005 and the rules made thereunder, orders,\r\nnotifications issued thereunder shall mutatis mutandis\r\napply to an importer in respect of entry tax levied and\r\npayable under this Act, as if those sections were mutatis\r\nmutandis incorporated in this Act and the rules framed\r\nand orders and notification issued under those sections\r\nwere mutatis mutandis issued under the relevant\r\nsections so incorporated under this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 380
        },
        {
            "number": "10",
            "title": "Section 10: Utilization of the proceeds of entry tax levy under the Act. (1)",
            "chapter": null,
            "content": "The proceeds of the entry tax minus cost of collec-\r\ntion, shall be credited and appropriated to the Fund\r\nconstituted under this section by notification in\r\nthe Official Gazette and shall be utilized in the local\r\narea of collection on the basis of amount collected\r\nexclusively for the development of infrastructures\r\nor amenities to facilitate trade, commerce and\r\nintercourse and it shall include the following: -",
            "footnote": "",
            "is_definition": false,
            "sort_order": 390
        },
        {
            "number": "10",
            "title": "Section 10(1)(a)",
            "chapter": null,
            "content": "construction, development and maintenance\nof roads and bridges for linking the ket and\ncommercial areas to their hinterlands as well\nas important public buildings,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 400
        },
        {
            "number": "10",
            "title": "Section 10(1)(b)",
            "chapter": null,
            "content": "creation, development and maintenance of\ninfrastructure for supply of electrical energy,\nwater supply and sanitation and other\ninfrastructure for furtherance of trade,\ncommerce and intercourse,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 410
        },
        {
            "number": "10",
            "title": "Section 10(1)(c)",
            "chapter": null,
            "content": "any other purpose connected with the\ndevelopment of trade and commerce or for\nfacilities relating thereto which the State\nGovernment may specify by notification,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 420
        },
        {
            "number": "10",
            "title": "Section 10(1)(d)",
            "chapter": null,
            "content": "providing finance, aids, grants and subsidies\nto local bodies and Government agencies for\nthe purposes specified in clauses (a), (b) and\n(c).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 430
        },
        {
            "number": "10",
            "title": "Section 10(2)",
            "chapter": null,
            "content": "The amount realised as entry tax shall not be used\nfor the purposes other than those specified in sub-\nsection (1).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 440
        },
        {
            "number": "10",
            "title": "Section 10(3)",
            "chapter": null,
            "content": "The State Government shall transfer the proceeds\nof entry tax already collected under Arunachal\nPradesh Goods Tax Act, 2005, after deducting there-\nfrom, the sum utilized under clause (a) to (d) of sub-\nsection (1) to the fund constituted under this Act\nand such amount on being transferred to the fund\nshall be utilized for the purposes specified in sub-\nsection (1).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 450
        },
        {
            "number": "10",
            "title": "Section 10(4)",
            "chapter": null,
            "content": "The tax under this Act shall be continued to be\nlevied till such time as is required to improve the\ninfrastructure or amenities to facilitate trade and\ncommerce.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 460
        },
        {
            "number": "11",
            "title": "Section 11: Constitution of boards and its function (1)",
            "chapter": null,
            "content": "There shall be a Board consisting of a Chairperson\r\nand following ex-officio members :-\r\n(a) Chief Secretary, Arunachal Pradesh : Chair person\r\n(b) Secretary/Commissioner (Finance), Arunachal Pradesh : Ex-Officio Member\r\n(c) Secretary/Commissioner (Planning), Arunachal Pradesh : Ex-Officio Member\r\n(d) Secretary/Commissioner (PWD), Arunachal Pradesh : Ex-Officio Member\r\n(e) Secretary/Commissioner (UD), Arunachal Pradesh : Ex-Officio Member\r\n(f) Secretary/Commissioner (RD), Arunachal Pradesh : Ex-Officio Member\r\n(g) Secretary/Commissioner (Tax & Excise), Arunachal Pradesh : Ex-Officio Member\r\n(h) Excise & Taxation Commissioner Arunachal Pradesh : Member-Secretary",
            "footnote": "",
            "is_definition": false,
            "sort_order": 470
        },
        {
            "number": "11",
            "title": "Section 11(2)",
            "chapter": null,
            "content": "The Headquarter of the Board shall be at Itanagar.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 480
        },
        {
            "number": "11",
            "title": "Section 11(3)",
            "chapter": null,
            "content": "The Board shall perform the following functions : -",
            "footnote": "",
            "is_definition": false,
            "sort_order": 490
        },
        {
            "number": "11",
            "title": "Section 11(3)(i)",
            "chapter": null,
            "content": "It shall ensure that the funds generated un-\nder this Act shall be utilized exclusively for\nfacilitating trade, commerce and industry in\nthe State.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 500
        },
        {
            "number": "11",
            "title": "Section 11(3)(ii)",
            "chapter": null,
            "content": "It shall identify the areas, which require\nimmediate development or maintenance of\ninfrastructure facilities out of proceeds of\ntax.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 510
        },
        {
            "number": "11",
            "title": "Section 11(3)(iii)",
            "chapter": null,
            "content": "It shall accordingly recommend allotment of\nproceeds of tax for the purposes specified in\nsub-section (1) of section 10.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 520
        },
        {
            "number": "11",
            "title": "Section 11(3)(iv)",
            "chapter": null,
            "content": "It shall ensure that the proceeds of tax\ncollected under this Act are not much more\nthan the amount actually required for\ndevelopment of local areas.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 530
        },
        {
            "number": "12",
            "title": "Section 12: Power of Government to make rules.(1)",
            "chapter": null,
            "content": "The State Government may, subject to the condi-\r\ntion of previous publication, make rules for carry-\r\ning out the purposes of this Act:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 540
        },
        {
            "number": "12",
            "title": "Proviso to Section 12(1)",
            "chapter": null,
            "content": "Provided that if the State Government is sat-\nisfied that circumstances exist which render it nec-\nessary for it to take immediate action, if any, it\nmay make any rules without such previous\npublication:\n\nProvided further that any rule under this Act\nmay be made so as to have the retrospective effect.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 550
        },
        {
            "number": "12",
            "title": "Section 12(2)",
            "chapter": null,
            "content": "In particular and without prejudice to the general-\nity of the foregoing power, such rules may provide\nfor,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 560
        },
        {
            "number": "12",
            "title": "Section 12(2)(a)",
            "chapter": null,
            "content": "the manner and procedure of deposit of tax\nunder appropriate Head of Accounts and the\nmanner in which the proceeds of the tax shall\nbe utilized;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 570
        },
        {
            "number": "12",
            "title": "Section 12(2)(b)",
            "chapter": null,
            "content": "all matters expressly required or allowed by\nthis Act to be prescribed;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 580
        },
        {
            "number": "12",
            "title": "Section 12(2)(c)",
            "chapter": null,
            "content": "the fees to be paid in connection with the\nregistration, memorandum of appeals, petition\nfor revisions, certified copies of orders,\npetitions, other matters and any other matter\nancillary or incidental thereto; and",
            "footnote": "",
            "is_definition": false,
            "sort_order": 590
        },
        {
            "number": "12",
            "title": "Section 12(2)(d)",
            "chapter": null,
            "content": "any other matter for which there is no provi-\nsion or no sufficient provision in this Act and\nfor which provision is, in the opinion of the\nState Government, necessary for giving effect\nto the purposes of this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 600
        },
        {
            "number": "12",
            "title": "Section 12(3)",
            "chapter": null,
            "content": "In making any rules under this section, the State\nGovernment may direct that a breach thereof shall\nbe punishable with fine not exceeding five thou-\nsand rupees and, when the offence is a continuing\none, with a daily fine not exceeding one hundred\nrupees during the continuance of such offence.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 610
        },
        {
            "number": "12",
            "title": "Section 12(4)",
            "chapter": null,
            "content": "Every rule made by the Government of Arunachal\nPradesh under this Act shall be laid before the\nLegislative Assembly of Arunachal Pradesh while\nit is in session for a total period of ten days which\nmay be comprised in one session or in two or more\nsuccessive sessions and if before expiry of the\nsession in which it is so laid or the sessions\nimmediately following the session or the successive\nsessions aforesaid, the Legislative Assembly makes\nany modification in the rule or resolves that the\nrule should not be made, the rule shall thereafter\nhave effect only in such modified form or be of no\neffect, as the case may be; so, however, that any an\nsuch modification or annulment shall be without\nprejudice to the validity of anything previously\ndone under that rule.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 620
        },
        {
            "number": "13",
            "title": "Section 13: Validation",
            "chapter": null,
            "content": "Notwithstanding anything contained in any judgment,\r\ndeeree or order of any Court or other authority to the\r\ncontrary, entry tax levied or collected or purported to\r\nhave been levied or collected under the Arunachal\r\nPradesh Goods Tax Act, 2005, as amended from time to\r\ntime, and all actions taken, things done, rules made,\r\nnotifications issued or purported to have been taken,\r\ndone, made or issued under the said Act shall, for all\r\npurposes, be deemed to be and to have always been\r\nvalidly levied, collected, taken, done, made or issued\r\nunder the provisions of this Act, as if this Act were in\r\nforce at all material times and accordingly, -",
            "footnote": "",
            "is_definition": false,
            "sort_order": 630
        },
        {
            "number": "13",
            "title": "Section 13(a)",
            "chapter": null,
            "content": "no suit or other proceedings shall be maintained\nor continued in, or before any court, tribunal or\nother authority for the refund of any amount\nreceived or realized by way of such tax;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 640
        },
        {
            "number": "13",
            "title": "Section 13(b)",
            "chapter": null,
            "content": "no court, tribunal or other authority shall en-\nforce any decree or order directing the refund\nof any amount received or realized by way of\nsuch tax;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 650
        },
        {
            "number": "13",
            "title": "Section 13(c)",
            "chapter": null,
            "content": "any proceeding, act or thing which could have\nbeen validly taken, continued or done for the\nlevy or collection of such tax at any time under\nthe provisions of the said Act but which had\nnot been taken, continued or done, may be\ntaken, continued or done.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 660
        },
        {
            "number": "14",
            "title": "Section 14: Repeal and Savings (1)",
            "chapter": null,
            "content": "The provision of Entry Tax under section 3(1)(b) and 3(2)(b) of the Arunachal Pradesh Goods Tax Act, 2005 is hereby repealed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 670
        },
        {
            "number": "14",
            "title": "Section 14(2)",
            "chapter": null,
            "content": "Notwithstanding such repeal, anything done or any\r\naction taken under the Act so repealed shall be\r\ndeemed to have been done or taken under the\r\ncorresponding provisions of this Act, as if this Act\r\nwere in force at all material times, and, anything\r\ndone or any action taken under this Act shall be\r\ndeemed to have been done or taken under the\r\ncorresponding provisions of this Act, as if this Act\r\nwere in force at all material times.\r\n\r\nC.P. Mansai,\r\nSecretary to the\r\nGovernment of Arunachal Pradesh,\r\nItanagar.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 680
        }
    ],
    "metadata": {
        "Act ID": "201005",
        "Act Number": "5",
        "Enactment Date": "2010-04-20",
        "Act Year": "2010",
        "Short Title": "The Arunachal Pradesh Entry Tax Act, 2010",
        "Department": "Legislative Assembly of Arunachal Pradesh",
        "Type": "STATE",
        "Location": "Arunachal Pradesh"
    },
    "updated_at": "2026-09-29 21:52:01"
}