State Act
Section 1. Short title, extent and commencement.
The Nagaland Tax on Luxuries & Sumptuous Food (Hotel and Restaurants) Act, 1989
This Act was repealed on 16 September 2017 by section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 (a State tax law inconsistent with the amended Constitution ceased to be in force one year after 16 September 2016; Entry 62 of the State List no longer covers taxes on luxuries other than entertainments and amusements levied by local bodies); it may still apply to matters that began before then.
1. (1) This Act may he called the Nagaland Tax on Luxuries and Sumptuous Food (Hotels and restaurants) Act, 1989. (2) It. extends to the whole of the State of Nagaland. (3) It shall be deemed to have come into force from the 1st day of July, 1989.