Amendment status not verified — confirm the current text below against the official source.
(i) Legal practitioners including solicitors and notaries public. (ii) Medical practitioners including medical consultants and dentists. (iii) Technical and professional consultants including Architects, Engineers, Chartered Accountants, Actuaries, Management Consultants and tax consultants, Accountants, (iv) Chief Agents, principal Agents, Special Agents, insurance Agents and Surveyors or loss Assessors registered or licenced under Insurance Act, 1938. Where the standing in the profession of any of the persons mentioned above is : — (a) Less than three years Rs. 85/— per annum. (h) Three years or more hut less than five years. Rs, 120/— per annum. (c) Five years or more. Rs. 500/ — per annum. (v) Estate Agents or brokers or building contractors. Rs. 500/- per annum. (vi) Directors (Other than nominated by Government) of Companies registered under the Companies Act, 1956.) Rs. 500/- — per annum. (vii) Dealers registered under the Nagaland Sales Tax (Fifth Amentment)Act, 1989. Such Dealers whose annum gross Turnover on all sales is : (a) Less than Rs. 50,000/— Rs. 85!— per annum. (b) Rs. 50,000!— to Rs. 1,00,000!— Rs. 225!— per annum. (c) More than Rs. 1,00,000!— Rs. 500!— per annum. (viii) Owners (or Iessess) of petrol! diesel filling station and service stations. Rs. 500/— per annum. (ix) Owners of Rice/Atta/Flour! Oil Mills. Rs. 500!— per annum. (x) Holders of permits for transports vehicles granted under the Motor vehicles Act 1939, which are used or adopted to be used for hire or reward. Where any such per sons holds permit or permits from any tax is, three wheelers, goods vehicles, trucks or buses— (a) in respect of each taxi three wheelers or goods vehicle Rs. 120/— per annum. (h) in respect of each truck or bus, Rs. 255/— per annum. (xi) Cooperative Socieites registered or deemed to he registered under the Assam Coop. Societies Act, 1949 (Act I of 1951) engaged in any profession, trades or callings (a) State level Societies Rs. 25!— per annum. (b) District. Rs. 120/— per annum. (xii) Banking Companies as defined in the Banking Regulation Act, l948 (Act It) of 1949) (a) Schedule Bank. Rs, 500/— per annum. (b) Other Banks Rs. 425/— per annum. (xiii) Companies registered under the Companies Act, 1956 (Act 1 of 1956) and engaged in any profession, trade or callings. Rs. 500/— per annum. (xiv) Firms registered under Indian Partnership Act, 1932 (Act 9 of 1932) and engaged in any profession, trade or callings. Rs. 425/— per annum. (xv) Person other than those men- Rate of tax shall he as may tioned in any proceeding be fixed by notification not entries, who are engaged in exceeding. Rs. 500/— per any profession, trades or call- annum. ings or employments and in respect of whom a notification is issued under section 3 of this Act. Notwithstanding anything contained in the Schedule where a person is covered by more than one entry in the Schedule the highest rate of tax specified under any of those entries shall be applicable in his case.