Definitions

In this Act, unless there is anything repugnant in the subject or context. (a) “assessing authority” in a particular area means the Superintendent referred in section 7 exercising jurisdiction in that area. (b) “person” includes a company, firm or other association of persons; (c) “prescribed” means prescribed by rules made under this Act; (d) “previous year” means twelve months ending on the 31st March next preceding the year for which the assessment is to be made; (e) “Principal officer” means with reference to – (i) a Government, the head of an office or the disbursing officer, (ii) a local authority, company, firm or other association of persons, the Chairman, Secretary, Treasurer, Manager or Agent of such local authority, Company, firm or other association or person; (f) “State” means the State of Nagaland; and (g) “total gross income” means aggregate of income derived from all sources.