State Act

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This Act was repealed on 16 September 2017 by section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 (a State tax law inconsistent with the amended Constitution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.

10. (1) Every registered hotelier or restaurateur shall furnish returns for such period, by such dates, and to such authority, as may be prescribed. (2) If any hotelier or restaurateur having furnished return under sub-section (1) discovers any omission or incorrect Statement therein, he may furnish a revised return before the expiry of three months next following the last date prescribed for furnishing the original return.