Arunachal Pradesh Entry Tax Act, 2010

{
    "id": 14995,
    "slug": "arunachal-pradesh-entry-tax-act-2010-2010",
    "title": "Arunachal Pradesh Entry Tax Act, 2010",
    "short_title": "Arunachal Pradesh Entry Tax Act, 2010",
    "act_number": "(Act No. 5 of 2010)",
    "act_year": 2010,
    "act_type": "STATE",
    "location": "Arunachal Pradesh",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Arunachal Pradesh Entry Tax Act, 2010",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title, extent and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) \"Assessing Authority\" in relation to any importer means the authority competent to assess such importer;\n(b) \"Entry of goods into a local area\" with all its grammatical variations and cognate expressions, means, entry of goods into a local area from any place outside that local area including a place outside the State for consumption, use or sale therein;\n(c) \"Entry Tax\" means a tax on the entry of goods into a local area for consumption, use or sale.\n(g) \"Local area\" means any area of the State within the limits of any local authority including any area-\n(i) Panchayats at district, intermediary and village level constituted under the Arunachal Pradesh Panchayati Raj Act, 1997.\n(ii) Any local authority like Municipality, District Urban Development Authority, etc. constituted under an Act or Order of the State Government;\n(h) \"Motor Vehicle\" means a motor vehicle as defined in clause (28) of section 2 of the Motor Vehicles Act, 1988 including motor cars, motor taxi cabs, motor cycles, motor cycle combinations, motor scooters, motorette, motor omnibuses, motor vans, motor lorries and chassis of motor vehicles and bodies or tankers built or meant for mounting on chassis of motor vehicles, tractors, bulldozers, excavators, cranes, dumpers, three wheelers, road rollers and earthmovers;\n(i) \"prescribed\" means prescribed by rules made under this Act;\n(j) \"Schedule\" means Schedule under the Arunachal Pradesh Goods Tax Act, 2005;\n(k) \"Section\" means a section of this Act;\n(l) \"Specified Goods\" means goods specified in the Schedule;\n(m) \"State Government\" means the Government of Arunachal Pradesh.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Levy of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Levy of tax on motor vehicle.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Composition of tax liability.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Exemption from tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Principles governing entry tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Authorities and Administration of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Applicability of the provisions of the Arunachal Pradesh Goods Tax Act, 2005.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Utilization of the proceeds of entry tax levy under the Act.",
            "chapter": null,
            "content": "(a) construction, development and maintenance of roads and bridges for linking the market and commercial areas to their hinter ands as well as important public buildings,\n(b) creation, development and maintenance of infrastructure for supply of electrical energy, water supply and sanitation and other infrastructure for furtherance of trade, commerce and intercourse,\n(c) any other purpose connected with the development of trade and commerce or for facilities relating thereto which the State Government may specify by notification,\n(d) providing finance, aids, grants and subsidies to local bodies and Government agencies for the purposes specified in clauses (a), (b) and (c).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Constitution of Board and its function.",
            "chapter": null,
            "content": "(a)\nChief Secretary, Arunachal Pradesh.\n: Chair person\n(b)\nSecretary/Commissioner (Finance), Arunachal\n\t\t\t\tPradesh :\n: Ex-Officio Member\n(c)\nSecretary/Commissioner (Planning), Arunachal\n\t\t\t\tPradesh\n: Ex-Officio Member\n(d)\nSecretary/Commissioner (PWD), Arunachal Pradesh\n: Ex-Officio Member\n(e)\nSecretary/Commissioner (UD), Arunachal Pradesh\n: Ex-Officio Member\n(f)\nSecretary/Commissioner (RD), Arunachal Pradesh\n: Ex-Officio Member\n(g)\nSecretary/Commissioner (Tax &\n\t\t\t\tExcise),Arunachal Pradesh\n: Ex-Officio Member\n(h)\nExcise & Taxation Commissioner Arunachal\n\t\t\t\tPradesh\n: Member Secretary\n(i) It shall ensure that the funds generated under this Act shall be utilized exclusively for facilitating trade, commerce and industry in the State.\n(ii) It shall identify the areas, which require immediate development or maintenance of infrastructure facilities out of proceeds of tax.\n(iii) It shall accordingly recommend allotment of proceeds of tax for the purposes specified in sub-section ( 1) of section 10.\n(iv) It shall ensure that the proceeds of tax collected under this Act are not much more than the amount actually required for development of local areas.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Power of Government to make rules.",
            "chapter": null,
            "content": "(a) the manner and procedure of deposit of tax under appropriate Head of Accounts and the manner in which the proceeds of the tax shall be utilized;\n(b) all matters expressly required or allowed by this Act to be prescribed;\n(c) the fees to be paid in connection with the registration, memorandum of appeals, petition for revisions, certified copies of orders, petitions, other matters and any other matter ancillary or incidental thereto; and\n(d) any other matter for which there is no provision or no sufficient provision in this Act and for which provision is, in the opinion of the State Government, necessary for giving effect to the purposes of this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Validation.",
            "chapter": null,
            "content": "(a) no suit or other proceedings shall be maintained or continued in, or before any court, tribunal or other authority for the refund of any amount received or realized by way of such tax ;\n(b) no court, tribunal or other authority shall enforce any decree or order directing the refund of any amount received or realized by way of such tax;\n(c) any proceeding, act or thing which could have been validly taken, continued or done for the levy or collection of such tax at any time under the provisions of the said Act but which had not been taken, continued or done, may be taken, continued or done.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. Repeal and Saving.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        }
    ],
    "metadata": {
        "Act ID": "Last Updated 15th February, 2020 [aru037]",
        "Act Number": "(Act No. 5 of 2010)",
        "Enactment Date": "",
        "Act Year": "2010",
        "Short Title": "Arunachal Pradesh Entry Tax Act, 2010",
        "Type": "STATE",
        "Location": "Arunachal Pradesh"
    },
    "updated_at": "2026-09-29 21:55:19"
}