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[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.