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State of Nagaland - Section

Section 197 in Nagaland Municipal Act, 2001

197. Cancellation of irrecoverable dues.

- The Municipality may, by order, strike off from the books of the Municipality, any sum due on account of the tax on lands and buildings or any other tax, fee or charges leviable under this Act, which becomes irrecoverable after all process of recovery have been exhausted.