State Act
Section 14. Hotelier/Restaurateur declare the name of owner of business
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This Act was repealed on 16 September 2017 by section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 (a State tax law inconsistent with the amended Constitution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.
14. Every hotelier or restaurateur who is liable to pay tax and who is a Hindu undivided family, or an association or club or society or firm or company or who carries on business as the guardian or trustee or otherwise on behalf of another person, shall within the period prescribed send to the authority prescribed, a declaration in the manner prescribed stating the name of the person or persons who is the owner of the hotel or restaurant. Such declaration may he revised from time to time.