Amendment of section, 2 of Nagaland Act II of 1967.

In the Nagaland Sales tax Act, 1967, hereinafter called the Principal Act, in section 2, in the explanation to clause (3) following Explanations shall be added and be numbered as Explanations H, III and IV after the existing Explanation being numbered as Explanation I, namely : —“Explanation Il-A factor, a broker, a commission agent, a delcredere agent, an auctioneer or any other mercantile agent, by whatever names called, and whether of the same description as hereinbefore mentioned or not who carries on the business of selling goods and who has in the customary course of business, has authority to sell goods belonging to others including the principal is a dealer.” “Explanation III : — “business” includes

1. (i) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce, manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with the motive to make gain or profit and whether or not any gain or profit accrues therefrom:
2. (ii) The execution of any works contract, or the transfer of the right to use any goods for any purpose; and
3. (iii) any transaction including the rendering of any services in connection with the incidental or ancillary to, such trade, commerce, manufacture, adventure, concern, works contract or lease”. “Explanation IV: — Not with standing any thing contained elsewhere in this Act, or in any other law for the time being in force, every person holding a formal document or instrument empowering such a specified person to act for and in the name of local. Naga authorised by, or under “Power of Attorney” or any other authorisation, document by whatever name called, executed or signed, carries on business as aforesaid, in the State shall be deemed to be a dealer along with the local Naga and shall he jointly and severally subject to the provisions of this Act”.

3. Insertion of section 3A— In the principal Act, after section 3, the following shall he inserted as

section 3A namely : —“3A.additional Commissioner-The State Government may appoint Additional Commissioner of Taxes who shall have jurisdiction over the whole of the State or where the State Government so directs over any local area thereof.

1. (2) An Additional Commissioner shall, save as otherwise directed by State (;ovcrnment have and exercise within his jurisdiction all the powers and perform all the duties conferred or imposed on the Commissioner by or under this Act.
2. (3) The Commissioner may transfer to or withdraw to himself an Additional Commissioner of Taxes any case or matter or -may transfer any such case or matter from an Additional Commissioner of Taxes competent to deal with the same to another Additional Commissioner of Taxes so competent.
3. (4) An Additional Commissioner of Taxes shall he deemed to he a public servant within the meaning of section 21 of the Indian Penal Code (XLV 1860)”