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State of Nagaland - Section

Section 147 in Nagaland Municipal Act, 2001

147. Notice of demolition or removal of building.

(1)When any building or any portion thereof, which is liable to the payment of taxes, is demolished or removed otherwise than by an order of the Chief Officer of the Municipality, the persons primarily liable for payment of he taxes, shall give notice thereof in writing to the Chief Officer.
(2)Until such notice is given, such persons shall continue to be liable to the payment of such tax, as they would have been liable to pay in respect of such building if same or any portion thereof, had not been demolished or removed.