In pursuance of the aforementioned subject and reference, the undersigned Ao Senden implores your honour for amendment of Municipal Act, 2001 by deleting section 120 (1) (a)- “a tax on land and building” along with relevant sections to it which snatch away the ownership of land and building from the Nagas by Government within the areas covered by Municipals and Town Councils.
1. As u/s 120 (1) (a) that the tax on land and building may levy tax from the residents of towns to raise revenue for Municipality performances of its functions.
2. Thereafter u/s 120 (3) the said tax on land and building be specified by the government from time to time.
3. And u/s 120 (4) & (5), the government direct the Municipality to levy any tax and if the Municipality fails to carry out government order, the government shall operate on behalf of Municipality to levy the tax, - and therefore, it implies the elected members of the Municipality are the agents of state government for collection of taxes.
4. (a) that u/s 123 (2), the rate of the tax on land and building shall be determined by the government.
(b) that again u/s 123 (ii) tax on land and building shall not exceed 15% of the annual value, and
(c) u/s 125 (iv) vacant land – annual value shall be fixed at 5% of the estimated market value of land.
5. Thereafter, u/s 144 and 182, the recovery of taxes on land and building, - “by attachment of land and building of the occupier for failure to pay tax”.
6. And u/s 194 (1) defaulting tax on land and building will be published twice within one month (30 days) and the land and building be sold by public auction to the highest bidder; which provision is the last nail to the coffin of ownership of land possessed by the Nagas from time immemorial.
As a result, the Nagas shall become landless/slave in their own land as prophesied by the Naga leaders in 1929 memorandum to Simon Commission. In fact, this law has been passed by 60 MLA’s elected by the Naga people, even though, the constitution of India protected the ownership and transfer of land of the Nagas under article 371 A of the Indian constitution. And as such, the said Act is contradictory with the said Constitution.
B. That, regarding reservation of seats for women to various constitutional bodies, specially in the instant Municipality forum; voting right may be granted to women nominee without contesting the election to the Municipality in order to let the social, custom and usages of the Nagas intact by amending the existing provision of law. As for Aos, there is no status distinction between man and woman in our society.
Thus, in view of the above facts, deletion of section 120 (1) (a) and women nomination seat in Municipality act is the voice of the people and therefore, the competent authority be pleased to make the laws in the interest of the people’s voice otherwise, the instant issue shall certainly invite the constitutional remedies in proper forum being the existing law for imposition of tax on land and building is a clear contradictory with the constitution.
It is hereby informed to your esteemed authority that Ao Senden on foreseeing the threat the Nagas will be compelled to face in future by losing even our basic fundamental rights in our own land which was and has been passed from our forefathers from generation to generations. As an apex body of a tribe, the Ao Senden is very serious about the said act, the Municipal Act 2001 u/s 120 (1) (a) as one day our people will definitely question the present Naga leaders for selling out our rights in the name of development.
It is therefore, requested to kindly amend the said Act as per the aspirations of the people at the earliest so as to conduct the Municipal election for all round development. It is further informed to your esteemed authority that until and unless the aspiration of the people is fulfilled with regard to the aforementioned Act the Ao Senden will not compromised on the matter and will not allow the Municipal Election to be held in Ao Land.
