Section 3 in Arunachal Pradesh Goods Tax Act, 2005
3. Imposition of tax.
(1)Imposition on persons who are dealers and importers. Subject to other provisions of this Act, every person who is -(a)a dealer and is -(i)registered under this Act; or(ii)required to be registered under this Act; or(b)an importer of goods;shall be liable to pay tax calculated in accordance with this Act, at the time and in the manner provided in this Act.(2)Imposed on sale and entry of goods. Every person who -(a)is dealer, shall be liable to pay tax on every sale of goods effected by him -(i)while he is a registered dealer under this Act; and(ii)on and from the day on which he was required to be registered under this Act;(b)is an importer, shall be liable to pay tax on every entry effected by or for him of goods for consumption, use or sale in local area of Arunachal Pradesh other than a non-taxable import.(3)Amount of tax. The amount of tax payable under this Act by a person(a)in respect of the sale of any goods, is the person's net tax for the tax period calculated under section 11 of this Act; and(b)in respect of the import of any goods, is the amount calculated by applying the rate stipulated in section 4 to -(i)the value of the goods at the time of their import into Arunachal Pradesh; or(ii)in the case of the import of goods which had previously left Arunachal Pradesh for repair, re-engineering, reconditioning, assembly or processing, the value of any goods purchased outside Arunachal Pradesh incorporated into the goods.(4)Time at which payment of net tax is due. The net tax of a dealer shall be paid within 28 days of the conclusion of the dealer's tax period.Explanation. - The net tax of a dealer (which is the dealer's tax reduced by tax credits and with adjustments) shall be paid at the same time as furnishing a return, but the obligation to pay arises by virtue of this provision and is not dependent on furnishing a return, nor on the issue of a notice of assessment to the dealer.(5)Time at which payment of tax on entry of goods is due. The tax due on the entry of goods shall be paid -(a)except as provided in (b),(i)if the goods enter Arunachal Pradesh in the possession of an Approved Road Transporter and the conditions in sub-section (12) are satisfied, at the earlier of -(A)the time at which the goods are delivered by the Approved Road Transporter to another person, or(B)15 days after the goods are brought into Arunachal Pradesh;(ii)if the goods enter Arunachal Pradesh in the possession of a transporter, by air or rail, at the time that the goods are delivered by the transporter to another person in Arunachal Pradesh;(iii)if goods, which have been deposited directly into an Approved Warehouse inside Arunachal Pradesh, are sold in Arunachal Pradesh or are delivered to a person in Arunachal Pradesh, or are otherwise used or consumed in Arunachal Pradesh, at the time of such sale, or removal, use or consumption whichever is the earliest; and(iv)in any other case, when the goods are imported into Arunachal Pradesh;(b)in the case of the import of a motor vehicle [excluding light motor vehicle including three and two whellers for personal use] [Inserted by 2006 And Act (Act no 11 of 2006) section 2] which is not registered in Arunachal Pradesh under the Motor Vehicles Act, 1988, at the time that the motor vehicle is so registered.(c)[ in the case of liquor (both imported or locally manufactured) tax shall be levied at single point i.e., first point.] [Inserted by 2007 and Act (Act no 13 of 2007) section 2](6)Manner of payment of tax. Tax shall be paid either:(a)in the manner specified in section 38; or(b)to an authorised officer at a check-post established under section 102.(7)Continuation of liability: Every dealer who has become liable to pay tax under this Act on sales of goods shall continue to be so liable unless his taxable turnover during the prior twelve months (and such further period as may be prescribed) has remained below the taxable quantum and on the expiry of such further period his liability to pay tax shall cease.Any dealer whose liability to pay tax under this Act ceases for any other reason may apply for earlier the cancellation of his registration, and on such cancellation, his liability to pay tax shall cease.Provided that a dealer shall remain liable to pay tax until the date on which his registration is cancelled.(8)Re-commencement of liability : Every dealer whose liability to pay tax under this Act has ceased or whose registration has been cancelled, shall, if his turnover calculated from the commencement of any year, including the year in which the registration has been cancelled, again exceeds the taxable quantum on any day within such year be liable to pay such tax on and from the date on which his turnover again exceeds the taxable quantum, on all sales effected by him on and after that day.(9)Where it is found that any person registered as a dealer ought not to have been so registered, then notwithstanding anything contained in this Act, such person shall be liable to pay tax for the period during which he was registered.(10)For the purposes of this section, where goods are:(a)imported into Arunachal Pradesh;(b)deposited directly into an Approved Warehouse inside Arunachal Pradesh; and(c)the conditions in section 26(6) are satisfied;the goods shall be deemed not to be for consumption, use or sale in Arunachal Pradesh.(11)Payment of tax by transporters or agents: Any tax which has not been paid by an importer may be paid by a transporter or other agent on the importer's behalf and where a transporter or agent has made such a payment:(a)it shall be treated for the purposes of this Act as a payment of tax made by the importer, and(b)is thereupon a debt owed by the importer to the transporter or agent.(12)For the purposes of sub-section (5), the conditions with which an Approved Road Transporter must comply are:(a)the person must be an Approved Road Transporter at the time that the goods are imported into Arunachal Pradesh and must carry and produce on demand evidence of this status;(b)the Approved Road Transporter must hold and produce on demand documents in the prescribed form which describe in detail the goods, the value of the goods and the identity of the recipient in Arunachal Pradesh; and(c)either the goods must be for delivery to a registered dealer in Arunachal Pradesh or the Approved Road Transporter is a registered dealer.(13)Presumption of ownership or importer. If any person who transports goods or holds goods in custody for delivery to or on behalf of any person, on being required by the Commissioner so to do, fails -(a)to furnish any information in his possession in respect of the goods; or(b)fails to permit inspection thereof;then without prejudice to any other action which may be taken against such person, a presumption may be raised that the goods in respect of which he has failed to furnish information or permit inspection,(i)were imported by him on his own behalf; or(ii)are owned by him and are held by him for sale in Arunachal Pradesh;and the provisions of this Act shall apply accordingly.
