Vidhi Codex

Bare Act

The Nagaland Amusement Tax Act, 1965

Tax196519 sections

The Nagaland Amusement Tax Act, 1965 provides a legal framework for levying taxes on payments made for admission to public entertainments across Nagaland, including cinema screenings, theatrical performances, circuses, sports events, and games. It holds venue owners, managers, and event organizers responsible for collecting and paying these entertainment taxes to the state government, primarily through revenue-stamped tickets or approved admission counters, with an additional per-show tax imposed on movie screenings. The law matters because it generates public revenue from commercial recreation while providing tax exemptions for educational, charitable, agricultural, public health, or labor-welfare events to support community interests.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Taxing authorities
  4. 4. Delegation of Commissioner’s powers
  5. 5. Tax on payments for admission to entertainments
  6. 6. Additional tax on cinematograph exhibitions
  7. 7. Admission to entertainments
  8. 8. Penalty for non-payment of tax
  9. 9. Section 7 and 8 not to apply in certain case
  10. 10. Manner of payment
  11. 11. Exemption
  12. 12. Refunds in certain circumstances
  13. 13. Recoveries
  14. 14. Inspection
  15. 15. Rules
  16. 16. Cognizance by courts
  17. 17. Power to Government to delegate certain powers
  18. 18. Repeals and savings
  19. null. Liability to pay tax

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