Preamble

THE NAGALAND TAX ON LUXURIES AND SUMPTUOUS FOOD (HOTELS AND RESTAURANTS) ACT, 1989.

(THE NAGALAND ACT NO. 5 OF 1989)

Received the assent of the Governor of Nagaland on 30 th June ‘89 and published in the Nagaland Gazette extraordinary Dated: 30th June ‘89

An

Act

to provide for the imposition of a tax on luxuries and sumptuous food in hotels and restaurants.

Preamble Whereas it is necessary to make an addition to the revenue of Nagaland and for that purpose, it is expedient to impose a tax on the luxuries and sumptuous food in hotels and restaurants and to provide for matters connected therewith. It is hereby enacted in the Fortieth year of the Republic of India as follows :-