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 157] [Entire Act] State of Nagaland - Subsection Section 157(2) in Nagaland Municipal Act, 2001 (2)In the event of the failure to produce the receipt within the said period of one year from the date of import of the goods, presumption will arise that octroi has not been paid.