In exercise of the powers conferred by Section 5 of the Nagaland Value Added Tax Act, 2005, Act 5 of 2005 read with Rules 3 & 4 of the Nagaland Value Added Tax Rules, 2005, it is hereby notified that the powers of the Commissioner of Taxes, Nagaland under Sections 42, 43, 44, 47, 48, 49 and 73 of the Nagaland Value Added Tax Act, 2005, read with Rules 66, 67, 68 and 69 of the Nagaland Value Added Tax Rules, 2005, are delegated to the Assistant Commissioner of Taxes, Dimapur Zone/Kohima Zone/Mokokchung Zone.

This Notification shall come into force with immediate effect.

Sd/-

PAOLAL HANGSINGH, IAS

Commissioner of Taxes

Nagaland: Dimapur