In the Principal Act, for section 5 and the margoinal heading thereof, the following shall be substituted, namely.
5. Employer's liability to deduct and pay tax on behalf of employees:
The tax payable under this Act b any person earning a salary or wage shall be deducted by his employer &om the salary or wage payable to such person before such salary orwage is paid to him, and such employer shall kspectively ofwhether such deduction has been made or not when the salary or wage is paid to such persons, be liable to pay the tax on behalf of all such persons:
Provided that where the employer is an oscer of the State Government or the Central Government the manner in which such employer shall discharge the said liability shall be such as may be prescribed
Provided further that where any person earning a salary or wage is also covered by one or more entire other than entry I in the rchedule or IS simultaneously engaged in the employment of more than one employer, and such person furnishes to his inter-alia, that he shall obtain a certificate o f enrolment under sub-section (2) of Section 6 and pay the tax from the salary or wage payable to such person andsuch employer or employers, as the case may be, shall not be liable to pay tax on behayof such person
6. Amendment of Section 6:
Inthe principal Act, for Section 6, the following shall be substituted, namely:
6. Registered and enrolment:
(1) Every employer (not being an officer of the Government) liable to pay tax under Section 5 shall obtain acertificate ofregistration from the assessing authority inthe prescribed manner.
(2) Eve~y person liable to pay tax under this Act (other than a person earning salary or wages, in respect of whom the tax is payable by his employer), shall obtain a certificate of enrolment from the assessing authority in the prescribed manner.
(3) Notwithstanding anything contained in this Section and Section 5. where a person is a citizen of India and is in employment of any diplomatic or . .
consular office or trade Commissioner of any foreign country situatid UI any part of Nagaland such person, if liable tpo pay tax, shall obtain a certificate of enrolment a provided in sub-section (2) and pay the tax himseIf.
(4) (a) Every employer required to obtain a certificate of registration shall within ninety date of his beconling liable to pay tax, apply for a certificate of regstrabon tothe assess- authority inthe prescribed form, and the assessing authority, shall after making such enquuy ass may be necessruy, within thiny days of the receipt of the application. grant him, such certificate, if the application is in order.
(b) Every person referred to in sub-section (2) or sub-section (3) shall, within ninety days of his becoming liable to pay tax, pay into Government treasury, the tax payable by him under this Act and apply for a certificate of enrolment to the assessing authority in the prescribed form along with a receipt copy of the challan as a proof of payment of such tax.
(c) The assessing authority within thirty days of the receipt of the application referred to in clause @), shall, grant the person a certificate of enrolment in the prescribed manner.
(d) The assessing authority may from time to time amend any certificate of registration or enrolment in the prescribed manner when a registered employer or enrolled person applies to the assessing authority in the prescribed form of such amendment.
(5) The assessing authority shall remaininevery certificate of registration or enrolment the amount of tax payable by the holder according to the schedule and the date by which it shall be paid, and such certificate shall serve as a notice of demand for the purposes of Section 18. . -
(6) Where an employer or aperson liable for registration or enrolment wilklly fails to apply for such certificate within the required time as provided for L A .
in sub-section (4) the assessing authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding nlpees hundred for each colander month of delay in case of an employer and not exceeding rupees fifty for each calendar of delay in the case of others.
(7) Where an employer or a person liable for registration or enrolment has deliberately given false information in any application submitted under this section the assessing authority may, after giving him areasonable opportunity of being heard, impose upon him a penalty not exceeding rupees one thousand.
7. Amendment of Section 7:
In the Principal Act, for section 7, the following shall be substituted namely: