Amendment status not verified — confirm the current text below against the official source.
(1) Employers or Shop-Keepers as defined in the Nagaland Shops and Establishment Act, 1985 who are not dealers covered by entry 7 such employers or establishments:- (1) where there are no employees 150 per annum (ii) where not more than five employees are employed 200 per annum (ki, where more than five employees, but not morethan ten employees are employed 1500 per m u m (iv) where more than ten employees are employed 2500 per annum (2) Occupiers of Factories as defined m the Factories Act. 1948 (63 of 1948), who are not dealers covered by entry 7, such occupiers of factories:- (i) where not more than ten workers are working 1500 per m u m (ii) where more than ten workers are working 2500 per annum Explanation: For the purpose of determining the liability and the rate of tax under this entry, the higher number of employees or workers at any time during the year shall be reckoned as the basis. 2 1. Person other than those mentioned in any preceding entries, who are engaged in any professions, trades, callings and employments. 500 per annum or As may be fixed by notification under section 3 not exceeding ' 25001- per annum Explanation No I. Notwithstanding anything contained in the Schedule where an assessee is covered by more than one eniry in this Schedule, the highest rate of tax specified under any of those entries shall be applicable in hisher case"