Section 25
Arrears of taxes.
The State of Nagaland Act, 1962
About this Act
An Act to provide for the formation of the State of Nagaland and for matters connected therewith.
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.