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This Act was repealed on 16 September 2017 by section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 (a State tax law inconsistent with the amended Constitution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

15. (1) If any person; (a) (i) not being a hotelier or restaurateur to pay tax under this Act, collects any sum by way of tax, or (ii) being a registered hotelier or restaurateur collects any amount by way of tax in excess of the tax payable by him, or (iii) otherwise collects tax incontravention of the provisions of section 11, or (b) being a hotelier or restaurateur liable to pay tax under this Act or being a hotelier or restaurateur who was required so to-do by the assessing officer by a notice, served on him. fails in contravention of sub-section (1) of section 13, to keep a true account of his turnover of receipts or fails when directed so to do under that section to keep any accounts or record in accordance with the direction, he shall be liable to pay, in addition to any tax for which he may be liable, a penalty of an amount as follows:- (A) Where there has been contravention referred to in sub-clause (i) or (ii) of clause (a) a penalty of an amount not exceeding two thousand rupees or double the sum collected by way of tax, whichever is less. (B) Where there has been a contravention referred to in sub- clause (ii) of clause (a) or in clause (b) penalty of an amount not exceeding two thousand rupees, and in addition any sum collected by the person by way of tax in contravention of section 11 shall be forfeited to the State Government. (2) If the assessing officer, in the course of any proceeding under this Act or otherwise has reason to believe that any person has become liable to a penalty or forfeiture or both penalty or forfeiture of any sum under sub-section (1), be shall serve on such person a notice in the prescribed manner requiring him on a date and at a place specified in notice to attend and show cause why a penalty or forfeiture or both penalty and forfeiture of any sum as provided in sub-section (1) should not he imposed on him. (3) The assessing officer shall thereupon hold an enquiry and shall make such order as he thinks fit. (4) No prosecution for an office under this Act shall be instituted in respect of the same facts on which a penalty has been imposed under this section. (5) When any order of forfeiture is made the assessing officer shall publish or cause to be published a notice thereof for the information of the person concerned giving such details and in such manner as may be prescribed.