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This Act was repealed on 16 September 2017 by section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 (a State tax law inconsistent with the amended Constitution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

8. (1) If a hotelier or restaurateur liable to pay tax under this Act, (a) sells or otherwise disposes of his business or any part thereof, or effects or makes any other change to his knowledge in the ownership of the business or, (b) discontinues his business, or changes the place thereof opens a new place of business, or (c) changes the name or nature of his business, or (d) enters into a partnership or other association, in regard to his business, he shall, within the prescribed time, inform the prescribed authority accordingly. (2) Where any such hotelier or restaurateur dies, his executor administrator or other legal representative of where any such hotelier or restaurateur is a firm and there is a change in the constitution of the firm or the firm is dissolved every person who was a partner thereof shall in like manner, inform the said authority of such death, change in the constitution or as the may he, dissolution.