Vidhi Codex

The Nagaland Amusement Tax (1st Amendment) Act, 1979

The Nagaland Amusement Tax (1st Amendment) Act, 1979

Tax19793 sections

This Act amends the Nagaland Amusement Tax Act of 1965 to update the tax rates for amusement activities within the state. It specifically modifies Section 5(b) by removing old tax calculations and introducing new percentage-based rates depending on the amount of payment. Under the new rules, the tax is set at thirty percent for payments under one rupee, fifty percent for payments between one and two rupees, and seventy-five percent for payments of two rupees or more. This change ensures the state government collects a higher proportion of revenue from amusement services based on the transaction value.

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  1. 0. Preamble
  2. 1. Short title and commencement.
  3. 2. In Section 5 (b) of the Nagaland Amusement Tax Act, 1965, the existing sub-clauses (i),

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