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This Act was repealed on 16 September 2017 by section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 (a State tax law inconsistent with the amended Constitution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

13. (1) Every hotelier or restaurateur liable to pay tax under this Act, and every hotelier or restaurateur who is required so to do by the assessing officer by notice served on him in the prescribed manner shall keep a true account of the luxury or sumptuous food provided by him in the hotel or the restaurant. (2) if the assessing officer considers that the accounts keep are not sufficiently clean or intelligible to enable him to determine whether or not a hotelier or restaurateur is liable to tax during any period, or are so kept are not to enable a proper scrutiny of the returns or the Statement furnished, the assessing officer may require such hotelier or restaurateur by notice in writing to keep such accounts in such form or manner as in his opinion is necessary for the purpose of proper assessment and as he may subject to anything that may be prescribed in that behalf, in writing direct. (3) The Commissioner may subject to such conditions or restrictions as may be prescribed in this behalf, by notice in writing direct any hotelier or restaurateur or by notification in the official gazette, direct any class of botchers or restaurateurs to maintain accounts and records showing such particulars regarding their business in such form and in such manner, as may be specified by him. (4) Every registered hotelier or restaurateur shall ordinarily keep all his accounts, registers and documents relating to his business at the place or places of business specified in his certificate of registration or, with the previous approval of the assessing officer, at such other place as may be approved by the assessing officer.