The Nagaland Amusement Tax (Amendment) Act, 2001
nagaland · 2001
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1Short title extent and commencement :- i
- S. 2Section amends the definition of "entertainment" to include paid access to exhibitions, amusements, games, sports, and cable TV.
- S. 3Section amends the Nagaland Amusement Tax Act to specify entertainment tax rates for various types of entertainment in Nagaland.
- S. 4Section 4 amends the Nagaland Amusement Tax Act to set the maximum tax for entertainment to 30 paise.
- S. 5The section allows the Nagaland state government to set fixed or alternative rates for entertainment tax and permit proprietors to choose these rates.
- S. 6Section 6 requires proprietors of entertainment places to register for amusement tax with the local assessing officer.
- S. 7Section 7 amends the Nagaland Amusement Tax Act to impose a 10% tax on admission revenue for cinema exhibitions.
- S. 8Section 8A imposes penalties for violating specified sections and requires a hearing before enforcement.
- S. 9The section raises the tax amount from 200 rupees to 2000 rupees for amusement tax under Nagaland's 2001 Act.
- S. 11Above Rs
- S. 111Above Rs