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Home›State Acts›The Nagaland Tax on Luxuries & Sumptuous Food (Hotel and Restaurants) Act, 1989›section 1

section 1

Short title, extent and commencement

The Nagaland Tax on Luxuries & Sumptuous Food (Hotel and Restaurants) Act, 1989
Tax198918 sections
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Statutory text

(1) This Act may he called the Nagaland Tax on Luxuries and Sumptuous Food (Hotels and restaurants) Act, 1989. (2) It. extends to the whole of the State of Nagaland. (3) It shall be deemed to have come into force from the 1st day of July, 1989.

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Contents

18 matching sections

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