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This Act was repealed on 16 September 2017 by section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 (a State tax law inconsistent with the amended Constitution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

(1) Subject to the provisions of this Act and the rules made thereunder, there shall he paid by every hotelier or restaurateur who is liable to pay tax under this Act, the tax or taxes leviable in accordance with the provisions of this Act. (2) If a person other than the owner (including part owner) is for the time being in charge of the hotel or restaurant then such person and the owner (including part owner) shall jointly and severally be liable to pay the tax.