Gari talongtsü amshirtemi meteta alitsü kar Nagaland Motor Vehicles Taxation (3rd Amendment) Act 2009

~ I. Imkong Jamir, Advocate.

Nagaland Motor Vehicles Taxation Act 1967 schedule II & III nung gari talongtsü nung sorkar taa (tax) agitsü lateta aliba Nagaland Motor Vehicles Taxation (Amendment) Act 1999 ajanga temelenshi adok, saka maneni Nagaland Motor Vehicles Taxation (3rd Amendment) Act, 2009 ajanga yamai melenshiogo.
A. Gari taküm yimya nung telatet küm 15 tashi lir. (15 years of life of vehicle) aser nisung dang mener senzüba gari talongtsütem (non transport vehicles) nung Nagaland sorkari küm 15 atema khenyongi dang teküpboklen agüja aliba telemsa nung sorkar nem gari taliba jenjang nung taa (vehicle tax) agütsütsü.
SCHEDULE II – SECTION 5 (2)
1. Gari tsüng (tyre) 2 aketba (two wheelers) 5% (five percent) gari aliba jenjang nung
2. Gari tsüng 3 aketba (three wheelers) 10% (ten percent) gari aliba jenjang nung aser
3. Gari tsüng 4 aketba (four wheelers) 5% (five percent) gari aliba jenjang nung
B. Gari talongtsütem tanga state nung registration agir sorkar taa (One time Tax) agütsür alirtem Nagaland state nung bener arua amshira (on migration to Nagaland state) item talongtsütem nunga Nagaland sorkari khenyongi taa (one time tax) gari alir amshiba kümtem shia taliba jenjang nung 7% (rebate of depreciation at the rate of seven percent) katir gari kibur taa agütsütsü.
C. Gari ka küm 15 (15 years of life) abensara iba sülen tanaben asentenshitsü (renewal) küm 5 (five years) sorkari melatsü aser küm pungo atema gari kiburi 2 % (two percent) sorkar nem gari aliba jenjang shitakba nung taa (tax) agütsütsü.
SCHEDULE-SECTION 7 (C)
Nagaland state nung registration agia aliba talongtsütem motor cycle, scooter (two wheelers) aser gari tila (four wheelers) Nagaland state nungi agienra sorkari taa (tax) agiba teküboklen agüja aliba telemsa nung meyipa agütsütsü.
1. Küm asem sür tekübok (three years and below) : 65% (sixty five percent)
2. küm asem nungi terok (3-6 years) : 40% (forty percent)
3. Küm terok nungi tuku (6-9 years) : 25% (twenty five percent)
4. Küm tuku nungi terasem (9-13 years) : 15% (fifteen percent)
5. küm terpezü (14 years) : 5% (five percent)
6. Küm terpungo (15 years) : Nil
THE MOTOR VEHICLES ACT 1988
Nisung kari tanga state nung registration agia aliba talongtsü tanga state ka nungang bener oa ita terana (more than twelve months) dak tali yudir, Motor Vehicles Act 1988 section 47 nung zülua aliba ama talongtsü kiburi pai ayuba tesem nung aliba transport officer dang gari nung sentakba kaket ajak bener oa number tasen (new registration) meshitsüla.
Registered süa aliba talongtsü kibur tasen melentepra aser iba ya kasa state nung dang süra, anogo terpezü (14 days) tsüngda nung pei alidak tesem nung aliba transport officer dang iba melentepba ya tagütsüri (transferor) metetdaktsütsüla.
Tanga state nung registered süa aliba talongtsü süra anogo 45 (forty five) tsüngda nung tagütsüri melentepa osang ya registration agisüba tesem nung transport officer nem metetdaktsütsüla. Section 50 sub section (1)