LexThe Nagaland Professions, Trades, Callings & Employment Taxation (2nd AMENDMENT) Act,1989
Nagaland · state statute
Open in Lexace · Ask the AI about this actTHE NAGALAND PROFESSION, TRADES
CALLINGS AND EMPLOYMENTS TAXATION
(AMENDMENT) ACT, 1989
(THE NAGALAND ACT NO. 9 OF 1989)
Received the assent of the Governor of Nagaland on 301th June’89 and published in the
Nagaland Gazette extraordinary dt. 30th June ‘89.
An
Act
further to amend the Nagaland Professions, Trades, Callings and Employments Taxation Act.
1968.
It is hereby enacted in the Fortieth year of the Republic of India as follows —
1. Short title, extent and Commencement.
(1)This Act may he called the Nagaland Professions, Trades, Callings and Employments
Taxation (Amendment) Act, 1989.
(2)It shall come into force 1st day of July, 1989.
(3)It shall extend to the whole State of Nagaland.
2. Amendment of Section 22.
In sub-section (3) of section 22 of the Nagaland Professions Trades, callings and
Employments Taxation Act, 1968, herein —after called the Principal Act, for the words “five
hundred rupees” substitute with the words “one thousand rupees”.
3. Amendment of Schedule.
The existing Schedule annexed to the principal Act shall he deleted and the following shall he
substituted in its place.
THE SCHEDULE
(See Section)
1. Salary and Wage earners
Where the total gross annual income Amount of Tax.
1. Does not exceed Rs. 10,000/- Rs. NIL
2. Exceeds Rs. 10,000/ — hut does not exceed Rs. 15,000/— Rs. 100/
3. Exceeds Rs. 15,000/- hut does not
exceed Rs. 20,000/- Rs. 150/
4. Exceeds Rs, 20,000/— but does not
exceed Rs. 25,000/— Rs.200/-
5. Exceeds Rs. 25,000/— but does not
exceed Rs. 30,000/— Rs. 300/
6. Exceeds Rs. 30,000/- — but does not
exceed Rs. 50,000/— Rs, 500/
7. Exceeds Rs. 50,000/— but does not
exceed Rs. 75,000/— Rs. 750/—
8. Exceeds Rs. 75,000/— but does not
exceed Rs. 1,00,000/- Rs. 1000/
9. Exceeds Rs. I,(X),000/— but does
not exceed Rs. 1,50,000/— Rs. 1,500/—
10. Exceeds Rs. 1,50,000/— Rs. 2,500/
2. (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 licenced under Insurance Act, 1938.
Where the standing in the profession of any of the persons mentioned above is
: —
(a) Less than three years Rs. 85/— per annum.
(h) Three years or more hut less
than five years. Rs, 120/— per annum.
(c) Five years or more. Rs. 500/ — per annum.
(v) Estate Agents or brokers or
building contractors. Rs. 500/- per annum.
(vi) Directors (Other than
nominated by Government)
of Companies registered under
the Companies Act, 1956.) Rs. 500/- — per annum.
(vii) Dealers registered under the
Nagaland Sales Tax (Fifth
Amentment)Act, 1989. Such
Dealers whose annum gross
Turnover on all sales is :
(a) Less than Rs. 50,000/— Rs. 85!— per annum.
(b) Rs. 50,000!— to Rs. 1,00,000!— Rs. 225!— per annum.
(c) More than Rs. 1,00,000!— Rs. 500!— per annum.
(viii) Owners (or Iessess) of petrol!
diesel filling station and service
stations. Rs. 500/— per annum.
(ix) Owners of Rice/Atta/Flour!
Oil Mills. Rs. 500!— per annum.
(x) Holders of permits for
transports vehicles granted
under the Motor vehicles Act
1939, which are used or
adopted to be used for hire or
reward. Where any such per
sons holds permit or permits
from any tax is, three wheelers,
goods vehicles, trucks or
buses—
(a) in respect of each taxi three
wheelers or goods vehicle Rs. 120/— per annum.
(h) in respect of each truck or
bus, Rs. 255/— per annum.
(xi) Cooperative Socieites
registered or deemed to he
registered under the Assam
Coop. Societies Act, 1949 (Act
I of 1951) engaged in any
profession, trades or callings
(a) State level Societies Rs. 25!— per annum.
(b) District. Rs. 120/— per annum.
(xii) Banking Companies as defined
in the Banking Regulation Act,
l948 (Act It) of 1949)
(a) Schedule Bank. Rs, 500/— per annum.
(b) Other Banks Rs. 425/— per annum.
(xiii) Companies registered under
the Companies Act, 1956 (Act 1
of 1956) and engaged in any
profession, trade or callings. Rs. 500/— per annum.
(xiv) Firms registered under Indian
Partnership Act, 1932 (Act 9
of 1932) and engaged in any
profession, trade or callings. Rs. 425/— per annum.
(xv) Person other than those men- Rate of tax shall he as may
tioned in any proceeding be fixed by notification not
entries, who are engaged in exceeding. Rs. 500/— per
any profession, trades or call- annum.
ings or employments and in
respect of whom a notification
is issued under section 3 of
this Act.
Notwithstanding anything contained in the Schedule where a person is covered by more than
one entry in the Schedule the highest rate of tax specified under any of those entries shall be
applicable in his case.