State of Nagaland Act : Arrears of taxes. Indian Bare Acts :

State of Nagaland Act,1962

Act No : 27

Section : Arrears of taxes.

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.