Vidhi Codex

Bare Act

The Nagaland Amusement Tax (Amendment) Act, 2001

Tax200110 sections

This Act amends the Nagaland Amusement Tax Act, 1965 to modernize how entertainment is taxed throughout the state. It broadens the definition of entertainment to include cable TV and private exhibitions while establishing a new sliding tax rate based on ticket prices, ranging from 30 paise to 80 paise per rupee. The legislation also requires all entertainment proprietors to register with tax authorities, adds a 10% tax on cinema shows, and increases penalties for non-compliance. These changes ensure the state government can collect revenue from a wider range of activities and enforce tax laws more effectively.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Shorttitle extent and commencement :- i
  3. 2. Amendment of Sub-Section (4) of Section 2:-
  4. 3. Amendment of Section 5(1):-
  5. 4. Amendment of Section 5 (1) (b):-
  6. 5. Amendment of Section 5(2) :
  7. 6. Insertion of Section 5A after Section 5:-
  8. 7. The registration shall be done in the manner prescribed by the Commissioner of Taxes.
  9. 8. Insertion ofa new Section 8A after Section 8:
  10. 9. Section 8A (2) : No action shall be taken under sub-section (1) ibid unless opportunity of being heard is given.

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