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Section 25 – The State of Nagaland Act 1962

The State of Nagaland Act 1962

Section 25. Arrears of taxes

The right to recover arrears of any tax or duty (being a tax or duty enumerated in the State List in the Seventh Schedule to the Constitution) which have fallen due in the Naga Hills-Tuensang Area shall pass to the State of Nagaland.

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The State of Nagaland Act 1962

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