The State of Nagaland Act 1962
Section 23. Distribution of revenues
The President shall by order determine the grants-in-aid of the revenues of the States of Nagaland and the share of that State in the Union duties of excise, estate duty and taxes on income and for that purpose amend thereby the relevant provisions of the Union Duties of Excise (Distribution) Act,1962 (3 of 1962), the Additional Duties of Excise (Goods of Special Importance) Act,1957(58 of 1957) , the Estate Duty.(Distribution) Act,1962 (9 of 1962) , and the Constitution (Distribution of Revenues) Order 1962, G.O.63 in such manner as the thinks fit.