State Act

The Nagaland (Ownership & Transfer of Land and its Resources Act,1990

67. (1) The amount of tax payable under section 66 shall be determined in accordance with the provisions of that section by such authority as maybe specified by the State Government by notification. (2) Before levying any tax, the specified authority shah cause a notice of demand to be served, in such manner as may be prescribed, on the holder of the concerned mining lease specifying therein the amount of the tax which has been determined under Sub-section (1) as being payable by him. (3) The amount specified in the notice of demand served under Sub-section (2) shall he paid within thirty days from the date of service of the notice aforesaid. (4) If any omission or default is made in payment of the tax specified in the notice of demand within the period of thirty days aforesaid, the amount of such tax shall be recoverable as a public demand