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 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