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Section 26: Amendment of Section 24

The Nagaland Professions,Trades,Calling & Employment Taxation (4th Amendment) Act,2012State Act of Nagaland · Act 5 of 2012

In the Principal Act, for the exisfing Section24 and the marginal headiig thereof, the following shall be substituted, namely

24. Information to be furnished by employer: the assessing authority may demand from any employer the names and complete addresses of all or any of the persons in relation to whom he is the employer and such employer shall thereuponfurnish the assessing authoritywiththe names andaddresses so demanded.

27. Insertion of new Section 24A.

Inthe Pricipal Act, after Section 24, the following shall be inserted as a new Section244 namely:

24A. Power to transfer proceedings:- The Commissioner or Profession Tax may, after giving the parties concerned an opportunity ofbeing heard, whenever it is possible so do to, and after recording his reasons for doing so, by order in writing, transfer any proceedings or class of proceedings under this Act, from himself to any other officer, and he may likewise transfer any such proceedis (including a proceeding pendig with any officer or already transferred under this Section) from any officer to any other officer or to himself.

Provided that nothing in this Section shall be deemed to requires any such opportunzty to be given where the transfer is from any officer to any officer to any other officer and the offices of both are situated in same place or locality

Where this provision sits

ActThe Nagaland Professions,Trades,Calling & Employment Taxation (4th Amendment) Act,2012
Section26
Marginal noteAmendment of Section 24
JurisdictionState of Nagaland
StatusIn force as published by the source

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