The Nagaland Professions, Trades, Calling & Employment Taxation (4th Amendment) Act, 2012

TheNagaland Professions, Trades, Callings and Employment Taxation (4thAmendment),Act 2012 (Act No. 5 of 2012) Received the assent of the Governor ofNagaland on 3 .I 1.20 12 and published in theNagaland Gazette Extra ordi on 9" January 2013. To further amend the Nagaland Professions, Trades, Calling and Employements TaxationAct. 1968. Whereas it is expedient to amend the Nagaland Profession, Trades, Callings and Employments Taxations Act, 1968 (hereinafter referred to as the principal Act) in the manner hereinafter appearing; It is hereby enacted in the sixty second year of the Republic of India as follows; 1. 'short title, extend and commencement: (1) this Act may be called the Nagaland Profession, Trades, Calling and Employment Taxation (fourth amendment) Act, 201 2 (2) it shall have the same extend as the principal effect.

(1) in the Principal Act, in Section 2 for clause (2) for clause (a), the following shall be subtitled, namely: (a) "assessee" means a person or employer by whom tax is payable under this Act;" (2) in the Principal Act, in Section 2, after clause (a), the following clause shall be inserted, namely: (a) "assessing authority" in a particular area means the Profession Tax officer referred to in Section 7" (3) inthe Principal Acf in Section2, for clause (b) the following shall subtitled, namely: (b) 'Commissioner" means the Commissioner ofl'rofessionTax appointed under Section 7" (4) in the Principal Act, in Section 2, for clause (c) and (d), respectively the following shall be subtitled, namely: (c) "employee" means a person employed on salary or wages and includes: (i) a Government servant receiving pay from the revenue of the Central Government or any State Government or the railway h d ; (u) a person in the service of a body, whether incorporation or not, which is owned or controlled by the Central Government or any State Government, where the body operates in any part of the State even though its headquarter may be outside the State; (iii) a person engaged in any employment ofan employer, not covered by items (i) and (ii) above; (d) "employer" in relation to an employee earning any salary or wages on regular basis under him, means the person or the officer who is responsible for disbursement of such salary or wages, and includes the head of the office or any establishment as well as the manager or agent of the employer," (5) in the Principal Act, in Section 2, for the clause (e) and (f) , respectively the following shall be substituted, namely: "month" means a month reckoned accordingly to the En;':sh calenderer." "notification" means a notification published in the Official Gazette," (6) in the Principal Act, in Section 2, clause (g) shall be deleted. (7) in the principal act,, in section 2, after clause (g) so deleted, the following new clause shall be inserted, namely: 'person" means any person who 1s engaged in any profession, trade, calling or employment in Nagaland, and includesa Hindu Undivided family, firm, company, corporation or any other corporate body and society, club or association, so engaged, but does not include any person who earns wages on a casual basis; 'prescribed" means prescribed by rules made under this Act; "profession tax" means the tax on professions, trades, callings and employments levied under this Act; " salary or wages" includes pay, dearness allowance and all other remuneration received by an person on regular basis, whether payable in cash or in kind, and also includes perquisites and profits in cash or in kind, and also includes perquisites and profits in lieu of salary, as defined in Section 17 ofthe Income Tax Act, 1961 (43 of 1961) W means the profession tax" ''year" means a financial year"

(1) as ii-omthef~st day ofOctober, 201 1 subject to the provisions ofArticle 276 ofthe Constitution of India there shall be levied and collected a tax on professions, kades, callings and employments in accordance with the provisions ofthis Act. Every person who carries on a trade either by himself or by an agent or representative, or who follows a profession or calling, or who is employment shall be liable to pay to the State Government a tax at the rate mentioned against the class of suchpersons in the third column ofthe Schedule annexed to this Act: Provided that Entry 21 in the Schedule shall apply only to .t uch clus e \ of persons as may be speciJied by the State Governrnent by notificationfi-om time to time (2) Notwifhstanding anythmg contained i n h s section the provisions ofthis Act shall not apply to the members who are subject to the ArmyAct, 1950, the air Force Act, 1950 or the Navy Act, 1957 and are serving in any part of Nagaland.

[Deleted]

The tax payable under this Act b any person earning a salary or wage shall be deducted by his employer &om the salary or wage payable to such person before such salary orwage is paid to him, and such employer shall kspectively ofwhether such deduction has been made or not when the salary or wage is paid to such persons, be liable to pay the tax on behalf of all such persons: Provided that where the employer is an oscer of the State Government or the Central Government the manner in which such employer shall discharge the said liability shall be such as may be prescribed Provided further that where any person earning a salary or wage is also covered by one or more entire other than entry I in the rchedule or IS simultaneously engaged in the employment of more than one employer, and such person furnishes to his inter-alia, that he shall obtain a certificate of enrolment under sub-section (2) of Section 6 and pay the tax from the salary or wage payable to such person andsuch employer or employers, as the case may be, shall not be liable to pay tax on behayof such person

(1) Every employer (not being an officer of the Government) liable to pay tax under Section 5 shall obtain acertificate ofregistration from the assessing authority inthe prescribed manner. (2) Eve~y person liable to pay tax under this Act (other than a person earning salary or wages, in respect of whom the tax is payable by his employer), shall obtain a certificate of enrolment from the assessing authority in the prescribed manner. (3) Notwithstanding anything contained in this Section and Section 5. where a person is a citizen of India and is in employment of any diplomatic or consular office or trade Commissioner of any foreign country situatid UI any part of Nagaland such person, if liable tpo pay tax, shall obtain a certificate of enrolment a provided in sub-section (2) and pay the tax himseIf. (4) (a) Every employer required to obtain a certificate of registration shall within ninety date of his beconling liable to pay tax, apply for a certificate of regstrabon tothe assess- authority inthe prescribed form, and the assessing authority, shall after making such enquuy ass may be necessruy, within thiny days of the receipt of the application. grant him, such certificate, if the application is in order. (b) Every person referred to in sub-section (2) or sub-section (3) shall, within ninety days of his becoming liable to pay tax, pay into Government treasury, the tax payable by him under this Act and apply for a certificate of enrolment to the assessing authority in the prescribed form along with a receipt copy of the challan as a proof of payment of such tax. (c) The assessing authority within thirty days of the receipt of the application referred to in clause @), shall, grant the person a certificate of enrolment in the prescribed manner. (d) The assessing authority may from time to time amend any certificate of registration or enrolment in the prescribed manner when a registered employer or enrolled person applies to the assessing authority in the prescribed form of such amendment. (5) The assessing authority shall remaininevery certificate of registration or enrolment the amount of tax payable by the holder according to the schedule and the date by which it shall be paid, and such certificate shall serve as a notice of demand for the purposes of Section 18. (6) Where an employer or aperson liable for registration or enrolment wilklly fails to apply for such certificate within the required time as provided for in sub-section (4) the assessing authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding nlpees hundred for each colander month of delay in case of an employer and not exceeding rupees fifty for each calendar of delay in the case of others. (7) Where an employer or a person liable for registration or enrolment has deliberately given false information in any application submitted under this section the assessing authority may, after giving him areasonable opportunity of being heard, impose upon him a penalty not exceeding rupees one thousand.

(1) For carrying out the purposes of this Act, the State Government shall appoint an officer to be the Commissioner of Profession Tax and such other officers as mentioned in sub-section (2) to assist the Commissioner. (2) There shall be the following taxing authorities to assist the Commissioner (a) Addlt~oonal Commissioner of Profession Tax (b) Deputy Commissioner of ProfessionTax (c)Assistant Commissioner ofProfession Tax. (d) Profession tax officer (e) Inspector of Profession Tax. (3) Delegation of powers: An officer appointed under sub-section (2) shall, withinthe limits of such area as the State Government may be notification specify, exercise such powers and perform such duties as may be delegated by the Commissioner, subject to such conditions as may be imposed by the State Government. (4) The Superintendence and control for the proper execution ofthe provisions ofthisAct and rules made hereunder relating to the levy and collection of tax shall vest in the Commissioner. The Commissioner shall exercise such other powers and perform such other duties under this Act or rules made there under as may he conferred or imposed on him (5) Any person appointed as the Comrnissioner of Taxes under sub-section (1) of Section 3 of the Nagaland Value Added Tax Act, 2005 (Act 4 of 2005) and continuing in office as such immediately before coming into force of this Act shall, on and from the first day of October, 201 1 be deemed to have been appointedunder this Act to be Commissioner of Profession Tax for carrying out the purposes of this Act. (6) Any person appointed to assist the Cornmlssioner of Taxes under the NagalandValueAdded Tax Act, 2005 (Act 4 of 2005) such as the Addtionid Commissioner of Taxes, Deputy Commissioner of Taxes, Assistant Commiss~oner of Taxes Superintendent of Taxes, Inspector of taxes and any other officer and continuing in office as suchimmediately before coming into force of this Act, shall, on and from the first day of October, 201 1 be deemed have been appointed under this Act to be the Additional Commissioner of ProfessionTax, Deputy Commissioner of Profession Tax, Assistant Commissioner of Profession Tax, Profession Tax Officer and Inspector of Profession Tax. (7) All officers and persons employed in the execution of this Act shall be subject to the supervision and control of the State Government and the Comrnissıoner.

(1) Every employer registerediperson enrolled under this Act shall finish to the assessing authority a return in such form, for such periods and by such dates as may be prescribed, showing therein the salaries andwages paid by employer and the amount of tax deducted by him in respect thereof, and in the like manner taxes paid by enrolled person. (2) Every return shall be accompanied by a Treasury Challen in proof of payment of the full amount of tax due according to the return, and a return without such proof of payment shall not be deemed to have been duly tiled. (3) Where an employer, without reasonable cause, fads to file such return w i t h the prescribed time, the assessing authority may, after giving himareasonable o p p o h t y of being heard, impose upon a penalty not exceeding rupees ten for each calendar month of delay.

(1) If the assessing authority is satisfied that the return filed by any assessee is correct and complete, it shall accept the return. (2) (a) If the assessing authority is not satisfied that the return filed is correct and complete, it shall serve upon the assessee anotice requiring him, on a date and time and place specified in the notice, to attend in person or through authorized representative and to produce or caused to be produced account and papers in support of the return. (b) the assessing authority shall on examination ofthe account and papers, by an order in writing, assess the amount of tax payable by the assessee. (c) If the assessee fails to comply with the terms of notice, or if in the opinion of the assessing authority the accounts and papers are incorrect or incomplete or unreliable such authority shall, after such inquiry as it may deemed fit or otherwise, by an order in writing assess the tax to the best of its judgment. (3) The amount of tax due fiom any assessee shall be assessed separately for each year during which he is liable to pay tax: Provided that the assessing authority may, subject to such conditions as may be prescribed andfor reasons to be recorded in writing, assess the tux due from any assessee during any part of a year: Providedhrther that where a registered assessee fails to furnzsh a return for any part of a year; the assessing authority may, f i t thinh Jıt, assess the tax due from such assessee separately for diSferentparts of such year (4) If any assessee fails to get himselfregistered or beingregistered fails to file any return, the assessing authority shall, after giving the assessee areasonable opportunity of being heard and after holdmg such inquiry as it may deem fit or otherwise, pass an order assessing the amount of tax due to the best of its judgment. (5) No assessment under sub-section (2), sub-section (30 or sub-section (4) shall be made after expiry of four years Gom the end of the year in respect ofwhich or part ofwhich the assessment is made: Provided that any assessment in respect of a~ of the years or parfs of years ending on or before the 30" day of September,, 2011, shall, nohvzthstanding the provisions of this sub-section, be made on or before the 3P' duy of March, 2015. (6) In making an assessment under sub-section (2) or sub-section (4), the assessing authority if it is satisfied that the default was due to willful non- disclosure of information or attempt to evade the tax by the assessee, the assessing authority may also diict to pay in addition to the tax assessed but which shall not exceed three times the tax so assessed: Provided that no penalty under this sub-section shall be imposed unless the assessee affected has had a reasonable opportunity of showing cause against the imposition of such penalty. (7) The amount of tax so assessed, shall be paid within fifteen days of receipt of the notice of demand from the assessing authority. laboratories and photo studios: 2500 per m u m (Q Persons owning/running STD/ISD/ FAX Booths: 1 500 per m u m (g) Persons using photo copying machines for job work: l000 per m u m

If for any reason any tax payable under this act, has escaped assessment or has been under assessed or assessed at lower rate than the rate at which it is assessable, the assessing authority may at any time within four years from the expiry of the year to which the tax relates, proceed to assess or reassess the tax, as the case may be to the best of its judgment after issuing a notice to the assessee concerned and after making such inquiry as it considers necessary. Provided that the tax shall be charged at the rate at which it would have been charged if such tax had not escaped assessment or as the case may be had not been under assessed or assessed at a rate lower than the rate at which it was assessable. Owners or lessees of- (a) Beauty Parlours (non air conditioned ): 1000 per annum (b) Beauty Parlours (airconditioned): 2500 per m u m (c) Air-conditioned hairdressing Saloons: 2500 per annum (d) Hair cutting Saloons: 900 per annum (e) Air-conditioned Restaurants: 2500 per annum (f) Owner/occupier or lessee of residential hostel of 3 Star category and above: 2500 per m u m (g) Owner/occupier or lessee of residential hostel below 3 star category: 1500 per annum

[Deleted] In the Principal Act, in Section 11 the word "three" betweenthe words "within" and "years" the following shall be substituted, namely:- 'four' (i) Cinema Houses and Theatres: 1000 per annum (ii) Video Parlors and video Rental Libraries: 2500 per m u m

[Deleted] (i) Individuals or Institutions conducting Chit Funds and Lotteries: 1000 per annum (ii) Authorised Stockiest of Lottery Tickets: 2500 per annum (iii) Persons providing entertainment using Dish Antennae & Cable TV: 2000 per annum (iv) Persons operating Courier Service: 2500 per annum (v) Persons operating Mobile Phones: 2500 per annum (vi) Persons operating Internet Service & Internet Cafes and e-commerce business: 2500 per m u m

[Deleted] (1 ) Co-operative Societies registered or deemed to Be registered under the Assam Co-operative Societies Act, 1945 (Assam Act 1 of 1950) and engaged in any profession, trades or calling- (a) Apex Societies (State Level): 2500 per m u m (b) Central Societies (District Level): 1500 per annum (2) Any other Societies: 500 per annum

(1) For carrying out the purposes of this Act, the State Government may appoint any of its department officer as its agent (hereinafter called "the collecting agent") responsible for levy and collection of the tax under this act from such person or class of persons as may be prescribed. (2) Upon such appointment, it shall be the duty of such collecting agents to carry out such functions under this Act in the manner prescribed, and to render full and complete account of the tax levied and collected to the Commissioner in such manner and at such time as he may require. (3) The collecting agent and every officer authorized by it in this behalf shall for the purposes of collecting of the tax, have all the powers of the assessing authority and also any of the powers that may be prescribed. (4) It shall lawful for the Commissioner or any officer duly authorized by him to have access to and to require production and examination of any books register, accounts or documents maintained or required to be maintained by the collecting agent for the produce such books, register, account or documents for inspection. Banking Companies as defined in the Banking Regulation Act, 1949 (X of 1949): 2500 per annum

(1) Any assessee (not being an officer of the State Government or Central Government) Aggrieved by any order passed by any authority under the provisions of this Act, not being an order passed under sub-section (4) of Section 9, may within thirty days from the date on which the order was served on him, appeal to the appellate authority. Provided that the appellate authority may for sufficient cause shown admit an appeal referred after the expiry of the period of thirty days aforesaid. (2) No appeal shall be entertained, unless the amount of tax or penalty or interest in respect of which the appeal has been preferred has been paid in full. (3) The appeal shall be in such form and verified in such manner as may be prescribed and shall be accompanied by a fee calculated at the rate of two percent of the tax, penalty or interest under dispute, subject to a minimum of rupees fifty and a maximum of rupees one thousand. (4) The appellate authority may after giving the appellate an opportunity of being heard and subject to such rules of procedure as may be prescribed (a) confirm, reduce, enhance or annual or otherwise modify the assessment, penalty or interest as the case may be; (b) set-aside the assessment, penalty or interest as the case may be and direct the assessing authority to pass a fresh order after such further inquiry as may be directed; or (c) Pass such other orders as it may think fit. (5) Every order passed in appeal under this Section shall, subject to the provisions of Section 16, be final. Companies registered under the companies Act, 1956 (1 of 1956) and engaged in any professions, trades or callings: 2500 per annum

Partnership firms when engaged in any profession, trades or callings. Such firms whose gross turnover is- (i) Rs. 25 lakhs or less: 1000 per m u m (ii) Rs. 25 lakhs above: 2000 per annum

(1) The Assistant Commissioner may, on his own motion call for and examine records of any proceeding under this Act, and if he considers that any order passed therein by any officer who is not above the rank of profession tax officer is erroneous and in so far as it is prejudicial to the interest of revenue, he may, if necessary, stay the operation of such order for such period as he deems fit and after giving the assessee an opportunity of being heard and after order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment or cancelling the assessment or directing fresh assessment. (2) The Deputy Commissioner (other than Appellate Authority) may, on his own motion call for and examine records of any proceeding under this Act, and if he considers that any order passed therein by any sub-ordinate office who is not above the rank of Assistant Commissioner is erroneous and in so far as it is prejudicial to the interest of revenue, he may, if necessary stay the operation of such for such period as he deems fit and after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order, enhancing or modifying the assessment or cancelling the assessment or directing a fresh assessment. (3) The Additional Commissioner may, on his own motion call for and examine records of any proceeding under this Act, and if he considers that any order passed therein by any sub-ordinate officer who is not above the rank of Deputy Commissioner is erroneous and in so far as it is prejudicial to the interest of revenue, he may, if necessary, stay the operation of such order for such period as he deems fit and after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment or cancelling assessment or directing a fresh assessment. Holders of permits for transport vehicles, granted under the Motor Vehicle Act, 1939 (4 of 1939) which are used or adapted to be used for hire or reward where any such assessee holds permit or permits for any taxis including auto-rickshaws, three wheeler goods vehicles, trucks or buses:- (i) In respect of autorickshaws: 250 per m u m (ii) In respect of each taxi and three wheeler goods vehicle: 500 per annum (iii) in respect of each truck of pay load up to 5 tonnes: 1500 per m u m (iv) in respect of each truck of pay load above 5 tonnes: 2000 per annum (v) in respect of each bus: 2000 per m u m

In the Principal Act, in Section 18, between the words "Penalty" and "is" the following shall be inserted, namely:- "Or Interest" Transport Companies and Transport Contractors Air Travel Agents: 2500 per annum

(1) The tax payable under this Act by enrolled persons for each year as specified in their certificate of enrolment shall be paid:- (a) In respect of a person who stands enrolled before the commencement of a year and is enrolled on or before the 31st day of August of a year, Before the 30th day of September; (b) in respect of a person who is enrolled after the 31st day of August of a year, Within one month of the date of enrollment; Provided that a person liable to be enrolled shall be deemed to have enrolled for the purpose of payment of tax under this Act, notwithstanding that he has failed to do so. (2) Payment of tax by certain assessee: In other cases the amount of tax due shall be paid in accordance with the provisions of sub-section (5) of Section 6 or, as the case may be, sub-section (2) of Section 8. (3) The tax payable shall be paid in the prescribed manner. (4) All other dues under this Act shall be paid in the prescribed manner by such date as may be specifies in the notice of demand and where no such date is specified, it shall be paid within 15 days from the date of the notice of demand. Owner or lessees of weighbridges: 2500 per annum

All arrears of tax, penalty, interest and fees due under this Act fi-om any person shall, without prejudice to any mode of collection, be recovered; (a) as if it were an amear of land, or (b) on application to any Magistrate, by such Magistrate, as if it were a fine imposed by him (1) Employers or Shop-Keepers as defined in the Nagaland Shops and Establishment Act, 1985 who are not dealers covered by entry 7 such employers or establishments:- (i) where there are no employees: 150 per annum (ii) where not more than five employees are employed: 200 per annum (iii) where more than five employees, but not more than ten employees are employed: 1500 per m u m (iv) where more than ten employees are employed: 2500 per annum (2) Occupiers of Factories as defined in the Factories Act. 1948 (63 of 1948), who are not dealers covered by entry 7, such occupiers of factories:- (i) where not more than ten workers are working: 1500 per m u m (ii) where more than ten workers are working: 2500 per annum. Explanation: For the purpose of determining the liability and the rate of tax under this entry, the higher number of employees or workers at any time during the year shall be reckoned as the basis.

The assessing authority shall refund to aperson the amount of tax, penalty, interest and fees (if any) paid by such person in excess of the amount due from him, the refund may be made either by cash payment or at the option of such person, by deduction of such excess form the amount of tax, penalty, interest and fee due fiom him. Provided that such excess shall first be applied towards the recovery of any amount due in respect ofwhich a notice under Section 18 has been served and thereafter the balance, ifany, shall be re@nded. Person other than those mentioned in any preceding entries, who are engaged in any professions, trades, callings and employments: 500 per annum or As may be fixed by notification under section 3 not exceeding Rs. 2,500/- per annum. Explanation No I. Notwithstanding anything contained in the Schedule where an assessee is covered by more than one entry in this Schedule, the highest rate of tax specified under any of those entries shall be applicable in his/her case.

In the Principal Act, after Section 20 so substituted, the following shall be inserted

as new Section 20A and 20B, namely:- 20A. Special mode of recovery:

1. (1) Notwithstanding anything to the contrary contained in any law or in any contract, the assessing authority may, at any time or from time to time by notice in writing, a copy ofwhich shall be forwarded to the assessee at his last address known to the assessing authority, require:- (i) any person from whom any amount of money is due or may become due to an assessee on whom notice of demand has been served under this Act, or; (in any person who holds may subsequently hold money for or on account of such assessee, to pay the assessingauthority, eitherforthwithupon the money becoming due or being held at or within the time specified in the notice (but not money becomes due or is held as aforesaid), so much of the money as is sufficient to pay the amount due by the assessee in respect of arrear of tax, penalty and interest under this Act, or the whole of the money when it is equal to or less than that amount. Explanation: For the purposes of this Section, the amount of money due to an assessee from, or money held for or on account of an assessee by, any person, shall be calculated after deductingthereon such clams (ifany) ladly subsisting, as may fallen due for payment by such assessee to such person.
2. (2) The assessing authority may, at any time or from time to time, amend or revoke any such notice or extend the time for making any payment in pursuance of the notice.
3. (3) Any person making any payment in compliance with a notice under this section shall be deemed to have made the payment under authority of the assessee; the receipt of the assessing authority shall constitute agood and sutficient discharge ofthe liability of such person, to the extent of the amount referred to in the receipt. (4) Any person discharging any liability to the assessee after receipt of the notice referred to in this section, shall be personally liable to the assessing authority to the extent of the liability discharged, or the extent of the liability of the assessee for tax, penalty and interest, whichever is less. (5) Where a person to whom a notice under this section is sent proves to the satisfaction of the assessing authority that the sum demanded or any part thereof is not due to the assessee or that he does not hold any money for or on account of the assessee, then, nothing contained in this section shall be the case may be, to the assessing authority. (6) Any amount of money which a person is required to pay to the assessing authority or for which he is personally liable to the assessing authority under this section, if it remains unpaid, be recovered from such person as an mar of land revenue. 20B. Recovery of tax where trade, calling etc. of employer is transferred: Where the ownership of the profession, trade, calling or employment of an assessee liable to pay tax is transferred, any tax, penalty or interest or other amount payableunder this Act, in respect of such business, remainingunpaid at the time of the transfer, may without prejudice to any action that may be taken for its recovery kom the transferor, be recoverable fiom the transferee as if he were the assessee liable to pay such tax, penalty, interest or any other;

In the principal Act, for the Section 21, the following shall be substituted, namely:- 21. Refunds:- The assessing authority shall refund to aperson the amount of tax, penalty, interest and fees (if any) paid by such person in excess of the amount due from him, the refund may be made either by cash payment or at the option of such person, by deduction of such excess form the amount of tax, penalty, interest and fee due fiom him. Provided that such excess shall first be applied towards the recovery of any amount due in respect

ofwhich a notice under Section 18 has

been served and thereafter the balance, ifany, shall be re@nded.

the assessing authority may demand from any employer the names and complete addresses of all or any of the persons in relation to whom he is the employer and such employer shall thereuponfurnish the assessing authoritywiththe names andaddresses so demanded.

In the Principal Act, after Section 23, the following shall be inserted asnew sections 23A and 23B, namely; (1) If the assessing authority is satisfied that the books of account and other documents maintained by an employer in the normal course ofhis business are not adequate for verification ofthe returns filed by the employer under thisAct, it shall be lawful forthe assessing authority to direct the employer - to maintain the books of account or other documents in such manner as he may, in writing direct and thereupon the employer shall maintain such books of account or other documents accordingly,

(2) Where anemployer fails to maintainthe books ofaccount or other documents as directedunder sub-section (1), the assessing authority may, after giving him an opportunity ofbeig heard, impose uponhim a penalty not exceeding rupees fifteen for each day of delay.

23B. Production and inspection of accounts and documents and search of

premises: Any authority referred to in Section 7 of this Act may inspect and search any perniseswhere any profession trade, calling or employment liableto taxation under this Act is carried on or is suspected to be cmied on and may require productionand examination of books, registers, accounts or documents relating thereto, and may seize such books, registers, accounts or documents as may be necessary Provided that ifsuch authorify removes form such premises any book,

removed by it and removed by it and retain the same only for so long as may

be necessary for the purposes of examination thereof or for prosecution;

In the Principal Act, for the existing Section 24 and the marginal headiig thereof, the following shall be substituted, namely: 24. Information to be furnished by employer: the assessing authority may demand from any employer the names and complete addresses of all or any of the persons in relation to whom he is the employer and such employer shall thereupon furnish the assessing authority with the names and addresses so demanded.

In the Pricipal Act, after Section 24, the following shall be inserted as a new Section 24A namely: 24A. Power to transfer proceedings:- The Commissioner or Profession Tax may, after giving the parties concerned an opportunity of being heard, whenever it is possible so do to, and after recording his reasons for doing so, by order in writing, transfer any proceedings or class of proceedings under this Act, from himself to any other officer, and he may likewise transfer any such proceedis (including a proceeding pendig with any officer or already transferred under this Section) from any officer to any other officer or to himself. Provided that nothing in this Section shall be deemed to requires any such opportunzty to be given where the transfer is from any officer to any officer to any other officer and the offices of both are situated in same place or locality

In the Principal Act, after Section 28, the following shall be inserted as new Section 28A and 28B, namely:- 28A. Local authorities not to levy profession tax: Notwithstanding anything contained in any enactment Government the constitution or establishment of a local authority, no local authority shall, on or after the commencement of this Act, levy and tax on pmfessions, trades, callings or employments. 28B Appearance before any authority in proceedings: Any person who is entitled to appear before any authority other than the High Court , in connection with any proceedings under this Act, may be represented becore such authority. a) by legal practitioner; or b) by a chartered Accountant; or c) by a Tax Consultant enrolled as such underthe Nagaland Value Added Tax Act, 2005

Notwithstanding anything contained in any enactment Government the constitution or establishment of a local authority, no local authority shall, on or afterthe commencement of this Act, levy and tax onpmfessions, trades, callings or employments. 28B Appearance before any authority in proceedings: Any person who is entitled to appear before any authority other than the High Court , in connection with any proceedings under this Act, may be represented becore such authority. a) by legal practitioner; or b) by achartered Accountant; or c) by aTax Consultant enrolled as such undertheNagaland ValueAddedTax Act, 2005

In the Principal Act, after sub-section (1) of Section 29, the following shall be inserted as a proviso to that section, namely:- Provided that it shall not he necessav to make previous publication, as aforesaid of any rules required to be made on the first occasion in order to give effect to the provisions of the Nngaland Professions, Dudes, Callings and Employments Taration (Fourth Amendmend Act, 2011.

In the Principal Act, for the existing entries 1 to 13 in the Schedule, the following shall be substituted and thereafter added the following new entries as entry 14,