The Nagaland Professions,Trades, Cellings & Employments Taxation (Amendment) Act,1993

THE NAGALAND PROFESSIONS, TRADES, 
CALLINGS AND EMPLOYMENTS TAXATION 
(AMENDMENT) ACT, 1993 
 
(THE NAGALAND ACT NO. 3 OF 1993) 
 
(Received the assent of the Governor of Nagaland on 3 August, 1993 and published in the Nagaland Gazette 
Extraordinary dated 26th Aug 1993. 
 
 
                                                                           An 
 
                                                                           Act 
 
further to amend the Nagaland Professions, Trades, Callings and 
Employments Taxation Act, 1968. 
It is hereby enacted in the forty-fourth. 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, 1993. 
(2) It shall extend to the whole State of Nagaland. 
(3) It shall come into force from the 1st day of September, 1993. 
 
2. Amendment of Schedule. 
Item 2 of the Schedule annexed to the Nagaland Professions, Trades, Callings and Employments Taxations 
Act, 1968, shall he substituted by the following -    
 
 
 
 
                                                                                    SCHEDULE 
 
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 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 call-
ings. 
(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.”   
 

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