Levy and charge of tax

(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.