CourtMesh

Section 28: Insertion of new Section 28A and 28B

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

In the Principal Act, after Section28, the following shall be inserted as new Section 28Aand28B,namely:-

28A. Local authorities not to levy profession tax: Notwithstanding anything contained in any enactment Government the constitution or establishment of a local authority, no local authority shall, on or afterthe commencement of this Act, levy and tax onpmfessions, trades, callings or employments.

28B Appearance before any authority in proceedings: Any person who is entitled to appear before any authority other than the High Court , in connection with any proceedings under this Act, may be represented becore such authority.

a) by legal practitioner; or b) by achartered Accountant; or c) by aTax Consultant enrolled as such undertheNagaland ValueAddedTax Act, 2005

Where this provision sits

ActThe Nagaland Professions,Trades,Calling & Employment Taxation (4th Amendment) Act,2012
Section28
Marginal noteInsertion of new Section 28A and 28B
JurisdictionState of Nagaland
StatusIn force as published by the source

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

  • Search 49,000+ Central and State enactments by what a provision says, not by its number
  • Jump from any section to every judgment that has applied it
  • Search 300 million+ Indian court records alongside the statute
  • Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Nagaland Professions,Trades,Calling & Employment Taxation (4th Amendment) Act,2012 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.