Mode recovery

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.