section 19
Payment of tax
The Nagaland Professions, Trades, Calling & Employment Taxation (4th Amendment) Act, 2012(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
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