Brief History of the Department: Till attainment of Statehood, the then Naga Hills District was an administrative Unit under Assam. Among others, Sales Tax Law of Assam was extended to Naga Hills effective from 2-2-1948. However, it is not available on record, to ascertain whether any revenue was collected from the Naga Hills District.
(i) Year of Establishment: The Department of Taxes, Nagaland was established in August 1964, with the appointment of the Commissioner, Nagaland as the ex-officio Commissioner of Taxes vide Government Notification NO.SGN.182/63/29 (a) 14-6-63
(ii) Organizational set-up at the time of inception: A full fledged Commissioner of Taxes was created on 20th August 1976, with its Headquarters at Kohima. In the same year, the Headquarter was shifted down to Dimapur, the Commercial hub of the State, for better tax administration. A post of Superintendent of Taxes was also created and an Officer from Assam Taxation Service was brought on deputation to start the functioning of the Department along with skeleton staff.
(iii) Activities of the department at the beginning: With the establishment of the Department, the question of adoption of the existing Taxation Laws of Assam as applied to the erstwhile Naga Hills District to the newly formed State by the Nagaland Adoption of Laws Order, 1965 were examined but due to some confusion the provisions of Taxation Laws could not be enforced by adoption/modification. Meanwhile, the Government took a decision to have its own Laws which led to the enactment of the following Taxation Laws.
1. The Nagaland Sales Tax Act, 1967.
2. The Nagaland Finance (Sales Tax) Act, 1967.
3. The Nagaland (Sales of Petroleum & Petroleum Products, including Motor spirit and Lubricants) Taxation Act, 1967.
4. The Nagaland Passenger and Goods Taxation Act, 1967.
5. The Nagaland Profession, Trade, Callings and Employment Taxation Act, 1968.
The Laws, cited above could not be implemented immediately, even after the assent of the President. It was only with the enactment of Rules in respect of each of the Acts in 1970, that all the above Acts, except the Passengers and Goods Taxation Act, were implemented in the State. The Revenue Collection made during the first year of implementation i.e., 1970-71 stood as under:
Year |
NST |
Pro.Tax |
Am.Tax |
Total(in lakhs) |
1970-71 |
14.22 |
1.42 |
2.92 |
18.56 |
(iv) Subsequent expansion of the department from time to time till date:
Sl no |
Name of the Office |
Year of establishment |
1. |
Directorate |
1964 |
2. |
Superintendent of Taxes, Dimapur |
1964 |
3. |
Superintendent of Taxes, Kohima |
1973 |
4 |
Superintendent of Taxes, Mokokchung |
1973 |
5. |
Superintendent of Taxes ,Tuensang |
1973 |
6. |
Superintendent of Taxes(MS), Dimapur |
1976 |
7. |
Superintendent of Taxes, Mon |
1981 |
8. |
Inspector of Taxes, Kiphire |
1981 |
9. |
Inspector of Taxes, Peren |
1981 |
10. |
Superintendent of Taxes, Phek |
1986 |
11. |
Superintendent of Taxes, Wokha |
1986 |
12. |
Superintendent of Taxes, Zunheboto |
1986 |
13. |
Zonal Offices, Dimapur, Kohima and Mokokchung |
1992 |
14. |
Nagaland Taxation Check post, New Field gate, Golaghat Rd. and Dillia Road, Dimapur |
1993 |
15. |
Nagaland Taxation Check post, Zubza, Kohima |
2003 |
16. |
Nagaland Taxation Check post, Tsutapela, Mokokchung |
2005 |
| 17 | Nagaland Taxation Check post, Tuli, Mokokchung |
2011 |