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

Section 19

Amendment status not verified — confirm the current text below against the official source.

(1) The State Government may, by notification in the Official Gazette, make rules retrospectively to carry out the purpose of this Act; provided that they are consistent with this Acts. (2) In particular and without prejudice to the generality of the foregoing provision, the State Government may make rules for all or any of the following matters, namely:- (a) the manner of payment of tax; (b) the form in which accounts and registers shall be maintained by a hotelier or restaurateur; (c) any other matter which is required or allowed by this Act to be prescribed. (3) Every rule made under this section shall be laid, as soon as may be after it is made, before the Nagaland Legislative Assembly while it is in session for a total period of seven days, which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, the Nagaland Legislative Assembly agree in making any modification in the rule or the Nagadand Legislative Assembly agree that the rule should not be made, rule shall thereafter have effect only in such modified form or be of no effect as the case may be; so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under this rule, Power to remove difficulties

Section 19 – The Nagaland Tax on Luxuries & Sumptuous Food (Hotel and Restaurants) Act, 1989 | DailyLaw.ai