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This Act was repealed on 16 September 2017 by section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 (a State tax law inconsistent with the amended Constitution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

20. (l) If any difficulty or doubt arises in giving effect to the provisions of this Act, the State Government may, by order published in the Gazette, make such provisions, not inconsistent with the purpose of this Act as appears, to it to be necessary or expedient for the removal of the difficulty or doubt and the order of the State Government m such cases shall he final. (2) Every order made under this section shall be aid as soon as may be after it is made. before the Assembly while it is in session for a total period of seven days which may be comprised in one session or in two successive sessions and if, before the expiry of the session in which it is so laid or the session immediately following the Assembly agree in making any modification in the order or the Assembly agree that the order should not be made, the order shall thereafter have effect only in such modified form or be of no effect as the case any so however that nay such modification or annulment shall he without prejudice to the validity of anything previously done under this order.