In this Act unless the context otherwise requires:

(xxxviii) "Contractor" means the person carrying out or executing a works contract directly or otherwise.

Explanation 1: The manager or agent of a contractor who resides outside the State and carries out or executes a works contract in the State, shall in respect of such works contract, be deemed to be a works contractor for the purpose of the Act.

Explanation 2: Notwithstanding anything contained elsewhere in the Act, or in any other law for the time being in force, every person holding a formal document or instrument empowering such a specified person to act for and in the name of a local Naga authorized by or under "Power of Attorney" or any other authorization or document by whatever name called, executed or signed, carries out or executes a works contract in the State, shall be deemed to be a works contractor along with the local Nagas and shall be jointly or severally subject to the provisions of the Act.