The Nagaland Professions, Trades Callings & Employments Taxation (Amendment) Act,2001

The Nagaland Professions, Trades Callings & Employments Taxation 
(Amendment) Act, 2001. 
(Act No. 5 of 2001). 
Received the assent of the Governor of Nagaland on 26/03/2001 and 
published in the Nagaland Gazette Extraordinary dated: 1 1 th ofApril, 200 1. 
Whereas circumstances exists which render it necessary to amend the 
Nagaland Profession, Trades, Callings and Employments Taxation Act, 1968 (Act 
No. 4 of 1968) for the purpose and in the manner hereinafter appearing; it is hereby 
enactedin the 52ndyear of the Republic ofIndia as follows:- 
1. Short title, extent and commencement:- 
i. This Act may be called the Nagaland Professions, Trades, Callings and 
Employments Taxation (Amendment) Act, 200 1. 
ii. It shall extend to the whole State ofNagaland. 
iii. It shall come into force from the 1 st April, 2001. 
2. Substitution in Section 2 (a) :- 
In Section 2 (a) the word "Superintendent" shall be substituted by the word 
"Assessing Officer". 
3. Insertion of Section 9 A. 
A new Section, namelv, section 9 A shall be inserted as under 
Section 9 A : The assessing authority shall assign an account number to each 
assessee who is liable to pay the tax under this Act in the manner as may be 
prescribed by the Commissioner. 
4. Amendment of Sub-Section (2) of Section 20:- 
Sub-section (2) of section 20 shall be substituted as follows: 
Section 20 (2) :- Where a person is in default of any amount of tax payable 
under this Act, he shall be liable to pay a penalty equal to the tax due and a 
simple interest @ 15% on the amount oftax payable. 

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