Insertion of new Section 28A and 28B

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