Vidhi Codex

Bare Act

The Nagaland Tax on Luxuries & Sumptuous Food (Hotel and Restaurants) Act, 1989

Tax198918 sections

This Act imposes a tax on the turnover of receipts for hoteliers and restaurateurs in Nagaland. It specifically targets luxuries and sumptuous food provided in these establishments. The tax applies to the monetary consideration received for services like accommodation and dining. Rates are determined based on the cost of luxury items, with lower rates for cheaper services and higher rates for more expensive ones. The law aims to generate additional revenue for the state government by ensuring that those who offer high-end services contribute to public funds.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Short title, extent and commencement
  3. 2. Definitions
  4. 3. Liability to tax
  5. 6. Registration
  6. 7. Non transferability of registration certificate
  7. 8. Information to be furnished regarding changes in business etc.
  8. 9. Certificate of registration to continue in certain circumstances
  9. 10. Returns
  10. 11. Prohibition against collection of tax in certain cases
  11. 12. Bill or cash memorandum to be issued to customer
  12. 13. Accounts
  13. 14. Hotelier/Restaurateur declare the name of owner of business
  14. 15. Imposition of penalty for contravening certain provisions
  15. 16. Payment of tax
  16. 17. Rounding of the tax etc.
  17. 18. Offences and penalties
  18. 19. Power to make rules

PDF: pending for this language.