(1) For carrying out the purposes of this Act, the State Government shall appoint an officer to be the Commissioner of Profession Tax and such >.
other officers as mentioned in sub-section (2) to assist the Commissioner.
(2) There shall be the following taxing authorities to assist the Commissioner
(a) Addlt~oonal Commissioner of Profession Tax
(b) Deputy Commissioner of ProfessionTax
(c)Assistant Commissioner ofProfession Tax.
(d) Profession tax officer
(e) Inspector of Profession Tax.
(3) Delegation of powers: An officer appointed under sub-section (2) shall, withinthe limits of such area as the State Government may be notification specify, exercise such powers and perform such duties as may be delegated by the Commissioner, subject to such conditions as may be imposed by the State Government.
(4) The Superintendence and control for the proper execution ofthe provisions ofthisAct and rules made hereunder relating to the levy and collection of tax shall vest in the Commissioner. The Commissioner shall exercise such other powers and perform such other duties under this Act or rules made there under as may he conferred or imposed on him
(5) Any person appointed as the Comrnissioner of Taxes under sub-section (1) of Section 3 of the Nagaland Value Added Tax Act, 2005 (Act 4 of 2005) and continuing in office as such immediately before coming into force of this Act shall, on and from the first day of October, 201 1 be deemed to have been appointedunder this Act to be Commissioner of Profession Tax for carrying out the purposes of this Act.
(6) Any person appointed to assist the Cornmlssioner of Taxes under the NagalandValueAdded Tax Act, 2005 (Act 4 of 2005) such as the Addtionid Commissioner of Taxes, Deputy Commissioner of Taxes, Assistant Commiss~oner of Taxes Superintendent of Taxes, Inspector of taxes and any other officer and continuing in office as suchimmediately before coming into force of this Act, shall, on and from the first day of October, 201 1 be deemed have been appointed under this Act to be the Additional Commissioner of ProfessionTax, Deputy Commissioner of Profession Tax, Assistant Commissioner of Profession Tax, Profession Tax Officer and Inspector of Profession Tax.
(7) All officers and persons employed in the execution of this Act shall be subject to the supervision and control of the State Government and the Comrnissioner.
8. Insertion of new Section 7A in Nagaland act 4 of 1986.
In the Principal Act after Section 7 the following new Section 7A shall be inserted, namely:
7A. Instruction to sub-ordinate authorities (1 ) The State Government and the Commissioner may fiom time to time issue such orders, instructions and directions to all officers and persons employed in the execution of this Act, and all such officers and persons shall observe and follow such orders, instructions and directions of the State Government and the Commissioner.
Provided that no such orders, instructions or directions shall be issued so as to interfere with the discretion of any appellate authority in the exercise of its appellate functions.
(2) Without prejudice to the generality of the foregoing power, the Commissioner may, on his own motion, or on an application by an employer who has obtained a certificate of registration or by a person who has obtained a certificate of enrolment under this Act, if he considers it necessary or expedient so to do, for the purpose of maintaining uniformity in the work of assessment and collection of revenue, clarify the rate of tax payable under this Act and all officers and persons employed in the execution of this Act shall observe and follow such clarification:
Provided that no such application shall be entertained unless it is accompanied by proofof payment offee, paid in such mannel; as may be prescribed.
(3) Any officer and person employed in the execution of this Act shall observe and follow such administrative instruction as may be issued to him for his guidance by the Assistant Commissioner within whose jurisdiction he performs hisfunctions.
9. Amendment of Section 8:
In the Principal Acf for Section 8, and the marginal heading thereof, the following shall be substituted, namely:-
8. Returns I ) Every employer registerediperson enrolled under this Act shall f inish to the assessing authority a return in such form, for such periods and by such dates as may be prescribed, showing therein the salaries andwages paid by employer and the amount of tax deducted by him in respect thereof, and in the like manner taxes paid by enrolled person.
(2) Every return shall be accompanied by a Treasury Challen in proof of payment of the full amount of tax due according to the return, and a return without such proof of payment shall not be deemed to have been duly tiled.
(3) Where an employer, without reasonable cause, fads to file such return w i t h the prescribed time, the assessing authority may, after giving himareasonable o p p o h t y of being heard, impose upon a penalty not exceeding rupees ten for each calendar month of delay.
10. Amendment of Section 9:
In the Principal Act, for Section 9, the following shall be substituted, namely:-
9. Assessment of an assessee.
(1) If the assessing authority is satisfied that the return filed by any assessee is correct and complete, it shall accept the return.
(2) (a) If the assessing authority is not satisfied that the return filed is correct and complete, it shall serve upon the assessee anotice requiring him, on a date and time and place specified in the notice, to attend in person or through authorized representative and to produce or caused to be produced account and papers in support of the return.
(b) the assessing authority shall on examination ofthe account and papers, by an order in writing, assess the amount of tax payable by the assessee.
(c) If the assessee fails to comply with the terms of notice, or if in the opinion of the assessing authority the accounts and papers are incorrect or incomplete or unreliable such authority shall, after such inquiry as it may deemed fit or otherwise, by an order in writing assess the tax to the best of its judgment.
(3) The amount of tax due fiom any assessee shall be assessed separately for each year during which he is liable to pay tax:
Provided that the assessing authority may, subject to such conditions as may be prescribed andfor reasons to be recorded in writing, assess the tux due from any assessee during any part of a year:
Providedhrther that where a registered assessee fails to furnzsh a return for any part of a year; the assessing authority may, f i t thinh Jit, assess the tax due from such assessee separately for diSferentparts of such year
(4) If any assessee fails to get himselfregistered or beingregistered fails to file any return, the assessing authority shall, after giving the assessee areasonable opportunity of being heard and after holdmg such inquiry as it may deem fit or otherwise, pass an order assessing the amount of tax due to the best of its judgment.
(5) No assessment under sub-section (2), sub-section (30 or sub-section (4) shall be made after expiry of four years Gom the end of the year in respect ofwhich or part ofwhich the assessment is made:
Provided that any assessment in respect of a~ of the years or parfs of years ending on or before the 30" day of September,, 2011, shall, nohvzthstanding the provisions of this sub-section, be made on or before the 3P' duy of March, 2015.
(6) In making an assessment under sub-section (2) or sub-section (4), the assessing authority if it is satisfied that the default was due to willful nondisclosure of information or attempt to evade the tax by the assessee, the assessing authority may also diict to pay in addition to the tax assessed but which shall not exceed three times the tax so assessed:
Provided that no penalty under this sub-section shall be imposed unless the assessee affected has had a reasonable opportunity of showing cause against the imposition of such penalty.
(7) The amount of tax so assessed, shall be paid within fifteen days of receipt of the notice of demand from the assessing authority.
11. Deletion of Section 9A:
In the Principal Act, Section 9Ashall be deleted.
12. Amendment of section 10:
Inthe Principal Acf for Section 10 andthe& headmgthereof, the following shallbe substitute4 namely:-
10. Assessment of escaped or under assessed tax: If for any reason any tax payable under this act, has escaped assessment or has been under assessed or assessed at lower rate than the rate at which it is assessable, the assessing authority may at any time within four years from the expiry of the year to which the tax relates, proceed to assess or reassess the tax, as the case may be to the best of its judgment after issuing a notice to the assessee concerned and after making such inquiry as it considers necessary.
Provided that the tax shall be charged at the rate at which it would have been charged ifsuch tax had not escaped assessment or as the case may be had not been under assessed or assessed at a rate lower than the rate at which it was assessable.