THE NAGALAND AMUSEMENT TAX (1st AMENDMENT) ACT, 1979

THE NAGALAND AMUSEMENT TAX (1ST 
AMENDMENT) ACT, 1979 (NAGALAND ACT NO. 8 OF 1979) 

 (Received the assent of the Governor on 4th October, 1979 and published in the Nagaland Gazette Extraordinary dated 25th Oct, 1979)  
 

An 
 

Act 
to amend the Nagaland Amusement Tax Act, 1965 

 
It is hereby enacted in the thirtieth year of Republic of India as follows 
 
1.Short title and commencement. 

      (1) This Act may be called The Nagaland Amusement Tax (First Amendment) Act, 1979. 
(2) It shall come into force with effect from 1st day of October,1979. 

      (3) It shall extend to the whole State of Nagaland. 
      2. In Section 5 (b) of the Nagaland Amusement Tax Act, 1965, the existing sub-clauses (i), 

(i) and (iii) shall be deleted and the following sub-clauses shall be substituted : —“(i) less 
than one rupee — thirty percentum of such payment. (ii) one rupee or more but less than 
two rupees — fifty percentum of such payment. 
(iii) two rupees or more — seventy five  percentum of such payment.