Nagaland Municipal Act 2001: Three urban organizations for deletion of sections that infringe on Article 371A

Mokokchung, September 19 (MTNews): Representatives of three urban civil society organizations have on Monday submitted a representation to the government reiterating their earlier memorandum seeking amendment or reviewing of the Nagaland Municipal Act, 2001 with specific references to certain provisions and sections that infringes upon Article 371-A of the Constitution of India.

Representatives of the Association of Kohima Municipal Ward Panchayat (AKMWP), All Ward Union Mokokchung Town (AWUMT) and the Dimapur Urban Council Chairmen Federation (DUCCF) met the Principal Secretary, Municipal Affairs Department & Urban Development, Nagaland in Kohima.

The three urban organizations acknowledged the government’s response to their memorandum submitted earlier in July 2022, in which 2022 the government sought clarification for amendment of the Nagaland Municipal Act, 2001 where the government asked “Which are the particular Sections, Clause(s) that infringes Article 371-A of the Constitution of India.”

Consequent upon the government’s response, the three urban organizations said in the representation submitted today that they had convened a series of consultative meetings with various Organisations, Stakeholders and Tribal Bodies for opinions and suggestions.

“While considering the Principal Act (Nagaland Municipal Act, 2001) which infringes on Social, Customary and Traditional practices of the Nagas, the three Bodies urge the government of Nagaland for amendment/review those Sections, Clause(s) of the said Act before ULB election is conducted,” the representation read.

In the representation, the three organizations requested for amendment/review of the Nagaland Municipal Act, 2001 by deleting Section 120 (1) (a) of the said Act referring to “A tax on land and building” and those provisions relating to Ownership of Land and Building.

Further, the three bodies highlighted a total of nine Sections and Clauses in the Nagaland Municipal Act, 2001 which they said are required to be amended or reviewed.

Sections and Clauses in the Nagaland Municipal Act, 2001 which are required to be amended/reviewed as per the representation:

i. Section 120 (1) (a): Tax on land and building may levy from the residents of Towns to raise revenue for Municipal/Town Council performances of its functions.

ii. Section 120 (3): Tax on land and building be specified by the government from time to time.

iii. Section 120 (4) & (5); the government direct the Municipality to levy any tax and if the Municipality fails to carry out order, the government shall operate on behalf of the Municipality to levy the tax.

iv. Section 123 (2): The rate of the tax on land and building shall be determined by the government.

v. Section 123 (ii): Tax on land and building shall not exceed 15% of the annual value.

vi. Section 125 (iv): Vacant land annual value shall be fixed at 5% of the estimated market value of land.

vii. Section 144 & 182: The recovery of taxes on the land and building “by attachment of land and building of the occupier for failure to pay tax”.

viii. Section 194 (1): that the defaulting tax on land and building will be publish twice within one month (30 days) and the land and building will be sold by public auction to the highest bidder.

ix. Section 215-220 Pertaining to tube wells, wells,spring and other water-course.

Stating that highlighted sections of the Nagaland Municipal Act, 2001 infringes on Article 371A of the Indian constitution, the three bodies said that 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.

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 that it should be replaced by the word “Deleted.”

Further highlighting the “fundamental principal of social justice as protected under Article 371-A of the Constitution of India,” it was stated that the Act will set a precedent, if not rectified/amended, which will be detrimental to the rights of the Naga people as enshrined in the Indian Constitution.

“Although not directly, but one can safely say that the objectional points raised in the protest against the ULB election were linked to one another since all of them viz. Land, taxation and Women reservation are related to Article 371-A. This provision and rights given to the Nagas in the Constitution of India are too powerful which others do not have. Nevertheless, the Municipal is not above the Constitution and any law passed should be in consonance with the Constitution,” the representation read. Saying that although there is no relation between the two factors of land and building taxation and Women reservation, it was mentioned that there was, however, “indirect correlations” between the two.

The representation also pointed out some apprehensions. “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,” the representation read. If further said, “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.” It also read, “For the Nagas, it is because of Article 371-A, Nagas can make laws on their own land including laws on taxation, resources, women and people.”
These points shall go against the Naga customs and traditions at many levels, the representation pointed out.

“For the Nagas, Article 371-A is related to both territory and the people, for Nagas the land and all resources belong to the people. All resources include people and Women and accordingly, a law deciding on the political rights of the Naga women rest with the people,” the asserted.

“Article 371-A is a right granted to the Naga people that protects Naga Tribes from colonial as well as the Indian system of taxation. In other words, if the Naga people pay tax to the government then it implies that the land belongs to the government whereas, for the Nagas the land belongs to the people,” they added.

Considering the “facts and circumstances” pointed out, the three urban bodies stated that the State government is requested to review/amend the Nagaland Municipal Act, 2001 in order to fulfill the demand and aspiration of the Naga people and conduct the municipal elections thereafter.

“The 3 (three) Associations further apprise the government that, till the Nagaland Municipal Act, 2001 is reviewed/amended, the Association shall not compromise and will not allow or participate in the election process of the municipality in the State,” they wrote, saying that the people of Nagaland will “never accept development at the cost of their rights.”