Vidhi Codex

Bare Act

The Nagaland Amusement Tax (2nd Amendment) Act, 1989

Tax19894 sections

This law amends the Nagaland Amusement Tax Act of 1965 to update how amusement taxes are calculated and enforced. It changes the tax rates so that payments under one rupee are taxed at forty percent, payments between one and two rupees are taxed at sixty percent, and payments over two rupees are taxed at eighty percent. Additionally, the Act increases the penalty for non-payment from five hundred rupees to two thousand rupees. These changes aim to ensure the state collects more revenue from amusement activities and discourages tax evasion by raising the financial consequences of non-compliance.

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  1. 0. Preamble
  2. 1. Short title, extent and commencement.
  3. 2. In Clause (b) of sub-Section (1) of Section 5 of the Nagaland Amusement Tax Act. 1965,
  4. 3. Amendment of Section 8

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