Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 174] [Entire Act] State of Nagaland - Subsection Section 174(2) in Nagaland Municipal Act, 2001 (2)The fire tax shall be levied in respect of all lands and buildings in the municipal area in respect of which a tax on lands and buildings is levied or would have been levied, but for the exemption given by or under the provisions of this Act.