The Nagaland Profession, Trades, Calling & Employments Taxation (Amendment) Act, 1999

The Nagaland Profession, Trades, Calling & Employments Taxation 
(Amendment) Act, 1999. 
(Act No. 7 of 1999) 
Received the Assent of the Governor of Nagaland on 17/7/1999 and 
Published in the Nagaland Gazette Extraordinary dated 25'h~ugust 1999. 
Further to amend the Nagaland Professions, Trades, Calling and 
Employments Taxation Act, 1968. 
PREAMBLE: Whereas, it is expedient further to amend the Nagaland 
Professions, Trades, Callings and Employments Taxation Act, 1968 (Nagaland 
Act 4 of 1968) hereinafter referred to as the Principal Act, in the manner 
hereinafter appearing. 
It is hereby enacted in the Fiftieth Year of the Republic of India as follows: 
1. SHORT TITLE, EXTENT AND COMMENCEMENT: 
(i) This Act may be called the Nagaland Professions, Trades, Callings and 
Employments Taxation (2ndAmendment)Act, 1999. 
(ii) It shall have the like extent as in the Principal Act. 
(iii) It shall come into force on such date as the State Govt. may by 
notification in the Official Gazette, appoint. 
2. AMENDMENT OFSECTION4: 
In the Principal Act, for Section 4, the following shall be substituted, namely: 
"4 Rates of Tax- The tax under Section 3 shall be payable by every person 
specified in that section and falling under one or the other of the classes 
mentioned in the 2nd column of the Schedule annexed to this Act at the rates 
mentioned against the class of such persons in the 3rd column of the 
Schedule. 
Provided that entry 13 in the Schedule shall apply only to such classes of 
persons as may be specified by the State Govt. by Notification from time to 
time. 
3. AMENDMENT OF SECTION 5: 
In the Principal Act, the existing Section 5 shall be substituted by the 
following, namely: 
"5 DETERMINATION OF TAX - The tax payable by any person under this 
Act shall be determined with reference to his total Gross Annual Income or 
standing in the Profession subject to the provisions of article 276 of the 
Constitution of India". 
4. AMENDMENT OF SCHEDULE: 
In the Principal Act, for the existing schedule, the following shall be 
substituted, Namely: 
"THE SCHEDULE 
(See Section 4) 
Schedule of Rates of Tax of Professions, Trades, Callings and Employments. ................................................ 
S1. No. Class of Persons Rate of Tax 
1 2 3 ................................................ 
Salary & Wage earners 
such class of persons whose 
monthly salary and wages are: 
1. (i) Less than Rs 2000 Nil 
(ii) Rs 2000 or more, but less than Rs. 3000 Rs. 35 Per mensem 
(iii) Rs 3000 or more, but less than Rs. 4000 Rs. 50 Per mensem 
(iv) Rs 4000 -do- Rs. 5000 Rs. 65 79 ), 
(v) Rs5000 -do- Rs. 6000 Rs. 80 y7 37 
(vi) Rs 6000 -do- Rs. 7000 Rs. 100 ,, ,, 
(vii) Rs 7000 -do- Rs. 8000 Rs. 120 ,, 79 
(viii) Rs 8000 -do- Rs. 9000 Rs. 140 ,7 ,, 
(ix) Rs 9000 -do- Rs. I0000 Rs. 160 77 ,) 
(x) Rs 10000 -do- Rs. 12000 Rs. 180 ,, ,, 
(xi) Rs 12000 or more Rs. 208 ,, ,, 
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 ~ccbuntants, 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 person 
mentioned at (i), (ii), (iii) and (iv) above is: 
(a) Less than three years Rs. 10001- per annum 
(b) Three years or more Rs. 25001- per annum 
(v) EstateAgents or brokers or 
building contractors 
Rs. 25001- per annum 
(vi) Director (other than nominated by 
Govt.) of companies registered under 
the companies Act 1956 Rs. 25001- per annum 
3. Dealers under the Nagaland Sales Tax Act, 
purchase Tax Act C.S.T. Act, whose annual 
gross turnover on all sales is: 
(a) Less than Rs. 50,0001- 
(b) Rs. 50,0001- to Rs. I lakh 
(c) Rs. 1 Lakh to Rs. 5 Lakh 
(d) Rs. 5 lakh to Rs. 10 lakh 
(e) Rs. 10, lakh to Rs. 25 lakh 
(f) Rs. 25 lakh to Rs 1 crore 
(g) Above one crore 
4. Owner (or leases) ofpetroll diesel filling 
station and service station 
5. Owners of RiceIAtta Flourloil Mills 
Rs, 1501- per annum 
Rs. 3501- per annum 
Rs. 7501- per annum 
Rs. 1,0001- per annum 
Rs. 1,5001- per annum 
Rs. 2,0001- per annum 
Rs. 2,5001- per annum 
Rs. 2,5001- per annum 
Rs. 2,5001- per annum 
6. Hholders ofpermits for transport vehicles 
Act. 1939 which are used or adopted to 
be used for hire or reward. 
Where any such persons holds permit or 
permits for any taxis, three wheeler, 
goods vehicles, trucks or buses 
(a) In respect ofthree wheelers (auto-rickshaw) Rs. 3001- per annum 
(b) In respect of each tail or three wheeler 
good vehicle. Rs. 1,0001- per annum 
(c) In respect ofeach truck or bus Rs. 25001- per annum 
7. Banking Companies as defined in the Banking 
Regulation Act, 1949 (I 0 of 1949) 
(a) Schedule Bank 
(b) Other Banks 
8. Companies registeredunder Companies Act, 
1956 (1 of 1956) and engaged on any 
profession trade or callings 
9. Partnership firms engaged in any, profession 
trade or callings 
(a) But not liable to pay income tax on 
the income of the firm 
(b) Firm liable to income tax 
Rs. 25001- per annum 
Rs. 25001- per annum 
Rs. 25001- per annum 
Rs. 25001- per annum 
Rs. 25001- per annum 
The Indian Stamp (Nagaland second Amendment) Act, 1999. 
(Act No. 8 of 1999) 
Received the assent of the Governor of Nagaland on 17/07/1999 and 
published in the Nagaland Gazette Extraordinary dated: 25th ofAugust, 1999. 
To amend the Indian Stamp Act, 1899 in its application to Nagaland. 
Preamble-Whereas it is expedient to amend the Indian Stamp Act, 1899 (Act, I1 of 
1899) herein after called the Principal Act, in its application to 
Nagaland in the Manner herein after appearing. 
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 be called the Indian Stamp (Nagaland Amend-ment) 
Act, 1989. 
2. It shall extend to the whole State or Nagaland. 
3. It shall come into force on such date as the State Government may, by 
notification in the official Gazette, appoint. 
2. Amendment of Schedule I of Act, I1 of 1899. In Schedule I to the 
Principal Act, the following shall be substituted. namely:- 
SCHEDULE - I 
Description of Instrument 
1. ACKNOWLEDGMENT of a debt exceeding 
twenty rupees in amount or value, written or 
signed by or on behalf of, a debtor in order to Fifty Paise 
supply evidence of such debt in any book 
(other than a banker's pass-book )- or on a 
separate piece of paper when such bookion 
paper is left in the crediter's possession 

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