Nagaland Municipal Act: 3 ULBs call for deletion of provisions on land & building tax; ownership

Proposes nomination in lieu of 33% women reservation

Dimapur, September 19 (MExN):  Three urban local bodies (ULBs) in Nagaland have reiterated the demand for “amendment/review of the Nagaland Municipal Act, 2001” (the Act) while highlighting Sections or Clauses, which they said infringes upon rights provided under Article 371 (A) of the Constitution of India.

Among others, the 3 ULBs called for deleting Section 120 (1) (a) of the Act dealing with “tax on land and building” and other provisions relating to ownership of land and building. Specifically, it included six clauses dealing with Tax on land and building and the power of municipality to levy any tax. 

In addition, they contended that Section 215-220 pertaining to tube wells, wells, spring and other water-course were in “total contravention of traditional Naga customary procedures, social practices and ownership of land and its resources,” and hence, directly infringes upon Article 371-A.

The Association of Kohima Municipal Ward Panchayat (AKMWP), All Ward Union Mokokchung Town (AWUMT) and the Dimapur Urban Council Chairmen Federation (DUCCF) were responding to clarification sought by the Government of Nagaland on July 27 as to “Which are the particular Sections, Clause(s) that infringes Article 371 (A) of the Indian Constitution” in reference to the amendment of the Act.

According to the 3 ULBs, if the aforesaid sections or provisions are implemented, the Naga people who are the “absolute owners of their land shall become landless,” an infringement to the protection guaranteed to the Naga people under Article 371-A.

‘The absolute right/protection given under Article 371-A of the Constitution of India covers the entire State of Nagaland without any classification on rural and urban areas,’ they argued. 

It was further pointed out that the use of “Omission” or “Omitted” with regard to “Tax on land and building” during the 3rd Amendment of the Act in 2016 was “ambiguity and cryptic proposition” and thus, should be rectified by a word “Deleted.”

In a rejoinder to the Principal Secretary, Municipal Affairs Department & Urban Development Nagaland, the three ULBs also linked the violent protest against ULBs elections in the past to the introduction of “Women’s political culture.”

The three ULBs asserted that while considering the “gender equality vis-a-vis Customary laws, the Naga customary law does not allow women to equally participate in the political and socio-economic decision making.” 

Accordingly, the 3 ULBs suggested that State government may formulate a policy for women nominee(s) with “voting right in as much as deletion of the provisions provided in the said Act on the Tax on land & buildings and nomination of women in the Municipality is the aspiration and demands of the Nagas.”

“In Naga society, land is never inherited by women because of the fact that inheritance flows exclusively through the male line and therefore, any issues over land are not a matter for Naga women,” they argued. 

“If the ULB elections proceed without resistance, it is the women who are part of the policy making to tax the Nagas and further take important decisions on land and taxation.”

“Because of Article 371-A, Nagas can make laws on their own land including laws on taxation, resources, women and people,” they asserted.

The ULBs further cited the fundamental principal of social justice as protected under Article 371-A on delivering justice to Naga people.

While the growth of society requires change and some customs and practices of the Nagas may conflict with the formal law and other provisions of the Constitution and therefore, the Government organs of the State have been casted with special responsibility to “endeavour and understand Naga customary laws, usages and practices since time immemorial,” the trio stated. 

Meanwhile, the three ULBs, while stating that the proposition set-out in Article 371-A (1) (a) gives the Legislative Assembly the power to decide on application of Acts of Parliament in the State, questioned whether it is for the Legislature to decide what constitutes ‘Social Reform.’

They further contended that Judicial intervention in grey areas such as tribal legislative and policy making process may put the judiciary in a difficult position for giving an adversarial judgment for it may lead to social chaos and frustration of the order. 

 “The policy makers and administrators should be vigilant in understanding the social fabric of the society in implementation of any law or policy.”

Hence, the three Associations called upon the State Government to activate the constituted Committee in 2017 to “amend/revise the 20 years old Nagaland Municipal Act, 2001 with specific reference to the ‘Tax on land & building’ including the proposed 33% Women Reservation.”

If not, it would set a precedent “detrimental to the rights of the Naga people as enshrined in the Indian Constitution.”
Till the Act is reviewed/amended, the Associations shall not compromise and will not allow or participate in the election process of the municipality in the State, they added. 



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