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This Act was repealed on 16 September 2017 by section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 (a State tax law inconsistent with the amended Constitution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

9. Where a registered hotelier or restaurateur (a) effect changes in the name of his business, (b) or is a firm and there is a change in the constitution of the firm without dissolution thereof, or (c) is a trustee of a trust, and there is change in the trustees thereof, or (d) is a guardian of a ward, and there is change in the guardian, then merely by reason of any of the circumstances of aforesaid, it shall not be necessary for the hotelier or the restaurateur or the firm with the changed constitution or the new trustees or new guardian, to apply for a fresh certificate of registration and on information being furnished in the manner required by section 8, the certificate of registration shall be amended.