“(i) Legal Practitioners including solicitors and notaries public.

(ii) Medical practitioners including medical consultants and dentists. (iii) Technical and professional consultants, including Architects, Engineers, Chartered Accountants, Actuaries, Management Consultants and Tax consultants, Accountants. (iv) Chief Agents, Principal Agents, Special Agents, Insurance Agents and Surveyors or Loss Assessors registered or licensed under Insurance Act, 1938. Where the standing in the profession of any of the person mentioned is — (a) Less than years Rs. 1000/- Per annum (b) Three years or more Rs. 2500/- Per annum (v) Estate Agents or brokers Rs. 2500/- Per annum or building contractor. (vi) Director (other than nom- Rs. 25,00/ — per annum mated by Govt.) of com panies registered under the Companies Act. 1956. (vii) Dealers registered under the Nagaland Sales Tax Act, such Dealers whose annual gross turnover on .all Sales is (a) Less than Rs. 50,000/— Rs. 200/— per annum (b) Rs. 50,000/— to Rs. 1,00,000/ — Rs. 2000/ — per annum (c) More than Rs. 1,00,000/— Rs. 2500/— per annum (viii) Owners (or lessees) of pertrol/diesel filling station and service station. Rs. 2500/ — per annum (ix) Owners of Rice/Atta/flour/ Oil Mills. Rs. 2500/— per annum (x) Holders of permits for transport vehicle granted under the Motor vehicles Act, 1939 which are use or adopted to be used for hire or reward. Where any such persons holds permit or permits for any taxis, three whellers, goods, vehicles, trucks or buses. (a) in respect of three whellers (auto-rick shaw) ‘ Rs. 500/— per annum (b) in respect of each taxi or three wheeler goods vehicle. Rs. 1000/— per annum (c)in respect of each truck or bus. Rs. 2500/— per annum (xi) Deleted (xii) Banking Companies as defined in the Banking Regulation Act, 1949 (10 of 1949) (a) Schedule Bank Rs. 2500/— per annum (b) Other Banks Rs. 2500/— per annum (xiii) Companies registered under Companies Act, 1956 (1 of 1956) and engaged on any profession, trade or callings. Rs. 2500/— per annum (xiv) Firms registered under partnership Act, 1932 (9 of 1932) and engaged in any profession, trade or callings. (a) But not liable to pay income tax on the income of the firm. Rs. 1500/— per annum (b) Firm liable to income tax. Rs. 2500/— per annum (xv) Person other than those Rate of tax shall be as may mentioned in any preceed- be fixed by notification not ing entries, who are exceeding Rs. 500/— per engaged in any profession, annum. trades, or calling or employments and in respect of whom a notification is issued under section 3 of this Act. (xvi) Employers of establishments as defined in the Nagaland Shops and Es tablishments Act, 1985 who are not dealers covered by entry (vii) Such employers of establishments (1) Where there are no Nil employees. (ii) Where not more than five Rs. 200/- per annum employees are employed. (iii) Where more ‘than five Rs. 1500/— per annum employees hut not more than ten employees are employed. (iv) When more than ten Rs. 2500/— per annum employees are employed. notwithstanding anything contained in this Schedule where a person is covered by more than one entry in this Schedule, the lax payable taken together in a financial year shall not exceed two thousand and five hundred rupees.”