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This Act was repealed on 16 September 2017 by section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 (a State tax law inconsistent with the amended Constitution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

(5) The authorities competent to assess, recover, and enforce payment of tax under this Nagaland Sales Tax Act, 1967, hereinafter referred to as the sales tax law, shall, within their local jurisdiction under the sales tax law, be competent to assess, recover and enforce payment of tax due from any hotelier or restaurateur whose place of business is located within such jurisdiction as if the tax were a tax under the sales tax law and the hotelier or restaurateur, a dealer, within the meaning of the sales tax law, carrying on business within such jurisdiction and, subject to the provisions of this Act and the rules notifications and orders made thereunder, the said authorities, for this purpose, may exercise all or any or the powers they have under the sales tax law, and the provisions of the sales tax law, including provisions relating to inspection, assessment, registration of the transfer of a business imposition of tax liability of a person carrying on business, on the transferred of, or successor to, such business transfer of liability of any firm or Hindu undivided family to pay tax in the event of dissolution of such firm or partition of such family, appeals, revisions, references, refunds, rebates, payments of interest, compounding, of offences and treatment of documents furnished by a dealer as confidential, shall nutais mutandis apply accordingly.