State Act
7
Section 7. Non transferability of registration certificate
The Nagaland Tax on Luxuries & Sumptuous Food (Hotel and Restaurants) Act, 1989
Act no. 5 of 19891989Repealed 16 September 2017Nagaland (State Act)
This Act was repealed on 16 September 2017 by section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 (a State tax law inconsistent with the amended Constitution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.
7. Save as otherwise provided in Section 9 certificate of registration shall be personal to the hotelier or restaurateur to whom it is granted and shall not be transferable.