In exercise of the powers conferred by Section 5 of the Nagaland Value Added Tax Act, 2005, Act 4 of 2005 read with Rules 3(1)xi & xii & 4 of the Nagaland Value Added Tax Rules, 2005, it is hereby notified that the powers of the Commissioner of Taxes, Nagaland under sections 64, 65, 66, 67 and 84 of the Nagaland Value Added Tax Act, 2005, read with Rules 62, 64, 65, 66 of the Nagaland Value Added Tax Rules, 2005, are delegated to the Senior Inspector of Taxes and Inspector of Taxes.

This Notification shall come into force with immediate effect.

Sd/-

PAOLAL HANGSINGH, IAS

Commissioner of Taxes

Nagaland: Dimapur