(a) the person carries on a business and the business is or includes the transportation of goods by road; and
(b) the value of goods transported (whether on his own behalf or on behalf of others) during a year is or is likely to exceed Rupees five lakh.
(a) an Approved Road Transporter brings goods into Arunachal Pradesh, or any other transporter brings goods into Arunachal Pradesh by air or rail and tax is payable by the importer on the import of those goods, the Approved Road Transporter or other transporter must not release the goods into the possession of another person unless it receives adequate proof:
(i) of payment of the tax;
(ii) that the goods are to be deposited directly into the Approved Warehouse; or
(iii) that the goods are for delivery to a person outside Arunachal Pradesh;
(b) a transporter (not referred to in paragraph (a) attempts to bring goods into Arunachal Pradesh on which tax is payable but has not been paid, it shall not bring the goods into Arunachal Pradesh.
(a) the person carries on business and the business < is or includes the storage of goods; and
(b) the value of goods stored (whether on his own behalf or on behalf of others) during the year is or is likely to exceed Rupees five lakh. The permission may be given subject to such conditions as the Commissioner thinks fit.
(a) accept into the warehouse only goods which have entered Arunachal Pradesh no more than 12 hours before their deposit into the Warehouse;
(b) keep such records as may be prescribed concerning the origin, nature, value, quantity and ownership of the goods received into the Warehouse;
(c) keep such records as may be prescribed concerning the destination of goods removed from the Warehouse;
(d) not permit goods to remain in the Approved Warehouse for longer than one month; and
(e) observe all other conditions imposed on the operation of an Approved Warehouse that may be prescribed and are required by the Commissioner under sub-section (5).
(a) sells or otherwise disposes of his business or any part of his business or any place of business;
(b) discontinues his business or changes his place of business or warehouse, or opens a new place of business;
(c) changes the nature of his business; or
(d) enters into partnership or other association in regard to his business or adds, deletes or changes the particulars of the persons having interest in business; and if any such person dies, his legal representative shall in like manner inform the said authority.
(a) a person has ceased to carry on any activity which would entitle him to be approved as a Road Transporter or be permitted to operate an Approved Warehouse under this Act;
(b) an incorporated body is closed down or otherwise ceases to exist;
(c) the owner of a proprietorship business dies leaving no successor to carry on business:
(d) in case of a firm or association of persons, it is dissolved; or the person shall apply to the Commissioner for cancellation of his approval or permission in the manner and within the time prescribed.
27.
(1) The Commissioner may as a condition of:
(a) registering a person as a dealer;
(b) approving a person as an Approved Road Transporter;
(c) permitting a person to operate an Approved Warehouse; or
(d) making a refund under section 40; require a person or prescribed class of persons to furnish security for the proper performance of their responsibilities under this Act in the prescribed amount, in the prescribed manner and within such time as may be prescribed.
(2) Notwithstanding sub-section (1), the Commissioner may increase, vary, reduce or waive the prescribed amount of the security, having regard to -
(a) the nature and size of the activities of the person;
(b) the amount of any tax, interest or penalty for which the person may be or is likely to become liable at any time under this Act;
(c) the creditworthiness of the person;
(d) the nature of the security; and
(e) any other matter which the Commissioner considers relevant.
(3) Where the security or additional security furnished by a person is in the form of a surety bond and the surety dies or becomes insolvent, the person shall within one month of the occurrence of such event, inform the authority granting the Commissioner and shall within three months of such occurrence, execute a fresh surety bond.
(4) Where the surety bond has been executed by another registered dealer and the dealers registration is either cancelled or he has closed down his business, the person shall furnish a fresh security as may be prescribed or in the manner as stated in sub-section (3).
(5) The Commissioner may, for good and sufficient cause, order the forfeiture of the whole or any part of the security furnished by a person.
(6) Where the security furnished by any person is forfeited in whole or is rendered insufficient, he shall furnish a fresh security of the requisite amount or, as the case may be, shall make up the deficiency in such manner and within such period as may be specified.
(a) The Government Departments, CSD Canteens of Military and Para Military forces and 100% Government owned Corporations, Societies and autonomous bodies are exempted from furnishing of security.
(b) The dealers that were registered under Arunachal Pradesh Sales Tax Act, 1999, whose turnover exceeded Rs. 5.00 lakhs need not furnish additional security.]
Chapter V
Returns
Section 26 • Arunachal Pradesh Goods Tax Act, 2005
26. Approved road transporters and approved warehouses.
arunachal-pradesh-goods-tax-act-2005-sec-26.json
•
Section 26
{
"act_title": "Arunachal Pradesh Goods Tax Act, 2005",
"act_slug": "arunachal-pradesh-goods-tax-act-2005",
"section_label": "Section",
"section": {
"number": "26",
"title": "26. Approved road transporters and approved warehouses.",
"chapter": null,
"content": "(a) the person carries on a business and the business is or includes the transportation of goods by road; and\n(b) the value of goods transported (whether on his own behalf or on behalf of others) during a year is or is likely to exceed Rupees five lakh.\n(a) an Approved Road Transporter brings goods into Arunachal Pradesh, or any other transporter brings goods into Arunachal Pradesh by air or rail and tax is payable by the importer on the import of those goods, the Approved Road Transporter or other transporter must not release the goods into the possession of another person unless it receives adequate proof:\n(i) of payment of the tax;\n(ii) that the goods are to be deposited directly into the Approved Warehouse; or\n(iii) that the goods are for delivery to a person outside Arunachal Pradesh;\n(b) a transporter (not referred to in paragraph (a) attempts to bring goods into Arunachal Pradesh on which tax is payable but has not been paid, it shall not bring the goods into Arunachal Pradesh.\n(a) the person carries on business and the business < is or includes the storage of goods; and\n(b) the value of goods stored (whether on his own behalf or on behalf of others) during the year is or is likely to exceed Rupees five lakh. The permission may be given subject to such conditions as the Commissioner thinks fit.\n(a) accept into the warehouse only goods which have entered Arunachal Pradesh no more than 12 hours before their deposit into the Warehouse;\n(b) keep such records as may be prescribed concerning the origin, nature, value, quantity and ownership of the goods received into the Warehouse;\n(c) keep such records as may be prescribed concerning the destination of goods removed from the Warehouse;\n(d) not permit goods to remain in the Approved Warehouse for longer than one month; and\n(e) observe all other conditions imposed on the operation of an Approved Warehouse that may be prescribed and are required by the Commissioner under sub-section (5).\n(a) sells or otherwise disposes of his business or any part of his business or any place of business;\n(b) discontinues his business or changes his place of business or warehouse, or opens a new place of business;\n(c) changes the nature of his business; or\n(d) enters into partnership or other association in regard to his business or adds, deletes or changes the particulars of the persons having interest in business; and if any such person dies, his legal representative shall in like manner inform the said authority.\n(a) a person has ceased to carry on any activity which would entitle him to be approved as a Road Transporter or be permitted to operate an Approved Warehouse under this Act;\n(b) an incorporated body is closed down or otherwise ceases to exist;\n(c) the owner of a proprietorship business dies leaving no successor to carry on business:\n(d) in case of a firm or association of persons, it is dissolved; or the person shall apply to the Commissioner for cancellation of his approval or permission in the manner and within the time prescribed.\n27.\n(1) The Commissioner may as a condition of:\n(a) registering a person as a dealer;\n(b) approving a person as an Approved Road Transporter;\n(c) permitting a person to operate an Approved Warehouse; or\n(d) making a refund under section 40; require a person or prescribed class of persons to furnish security for the proper performance of their responsibilities under this Act in the prescribed amount, in the prescribed manner and within such time as may be prescribed.\n(2) Notwithstanding sub-section (1), the Commissioner may increase, vary, reduce or waive the prescribed amount of the security, having regard to -\n(a) the nature and size of the activities of the person;\n(b) the amount of any tax, interest or penalty for which the person may be or is likely to become liable at any time under this Act;\n(c) the creditworthiness of the person;\n(d) the nature of the security; and\n(e) any other matter which the Commissioner considers relevant.\n(3) Where the security or additional security furnished by a person is in the form of a surety bond and the surety dies or becomes insolvent, the person shall within one month of the occurrence of such event, inform the authority granting the Commissioner and shall within three months of such occurrence, execute a fresh surety bond.\n(4) Where the surety bond has been executed by another registered dealer and the dealers registration is either cancelled or he has closed down his business, the person shall furnish a fresh security as may be prescribed or in the manner as stated in sub-section (3).\n(5) The Commissioner may, for good and sufficient cause, order the forfeiture of the whole or any part of the security furnished by a person.\n(6) Where the security furnished by any person is forfeited in whole or is rendered insufficient, he shall furnish a fresh security of the requisite amount or, as the case may be, shall make up the deficiency in such manner and within such period as may be specified.\n(a) The Government Departments, CSD Canteens of Military and Para Military forces and 100% Government owned Corporations, Societies and autonomous bodies are exempted from furnishing of security.\n(b) The dealers that were registered under Arunachal Pradesh Sales Tax Act, 1999, whose turnover exceeded Rs. 5.00 lakhs need not furnish additional security.]\nChapter V\nReturns",
"footnote": "",
"is_definition": false,
"sort_order": 25
},
"prev_section": "25",
"next_section": "28"
}