BUDGET (SUPPLEMENTARY PROVISIONS) ACT - 1974 (NRCD 274)

• Section - 1 - Liability To Pay Duties And Taxes.

  • Unless the Commissioner responsible for Finance otherwise directs by notice published in the Gazette, all departments of State and statutory corporations shall, notwithstanding anything to the contrary in any other enactment, be deemed to be liable to pay import duty, excise duty, sales tax and vehicle purchase tax imposed by any enactment.
    

• Section - 2 - NRCD 215 Repealed.

  • (1) The Customs and Excise (Amendment) Decree, 1973 (NRCD 215) is hereby repealed.
    
    (2) With effect from the 23rd day of August, 1974 the second Schedule to the Customs and Excise Decree, 1972 (NRCD 114) shall be deemed not to have been amended by section 1 of the Customs and Excise (Amendment) Decree, 1973 (NRCD 215).

• Section - 3 - NRCD 221 Repealed.

  • (1) The Hotels and Restaurants (Taxation) Decree, 1973 (NRCD 221) is hereby repealed and shall be deemed never to have had effect.
    
    (2) The Hotels and Restaurants (Taxation) Decree, 1973 (NRCD 198) shall continue in force.

• Section - 4 - NRCD 214 Repealed.

  • The Budget (Supplementary Provisions) Decree, 1973 (NRCD 214) is hereby repealed.