Amendment status not verified — confirm the current text below against the official source.
Taxine authorities: - (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.