22. Authorisation of expenditure pending its sanction by Legislature.—The President may, at any
time before the appointed day, authorise such expenditure from the Consolidated Fund of the State of
Nagaland as he deems necessary for a period of not more than six months beginning with the appointed
day, pending the sanction of such expenditure by the Legislature of the State of Nagaland:
Provided that the Governor of Nagaland may, after the appointed day, authorise such further
expenditure as he deems necessary from the Consolidated Fund of the State of Nagaland for any period
not extending beyond the said period of six months.
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[22A. Allowances and privileges of Governor of Nagaland.—The allowances and privileges of the
Governor of Nagaland shall, until provision in that behalf is made by Parliament by law under clause (3)
of article 158, be such as the President may, by order, determine.]
1. Ins. by Act 35 of 1981, s. 2 (w.e.f. 26-7-1981).
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23. Distribution of revenues.—The President shall by order determine the grants-in-aid of the
revenues of the State of Nagaland and the share of that State in the Union duties of excise, estate duty and
taxes on income and for that purpose amend thereby the relevant provisions of the Union Duties of Excise
(Distribution) Act, 1962 (3 of 1962), the Additional Duties of Excise (Goods of Special Importance)
Act, 1957 (58 of 1957), the Estate Duty (Distribution) Act, 1962 (9 of 1962), and the Constitution
(Distribution of Revenues) Order, 1962 (C.O. 63), in such manner as he thinks fit.
24. Property, assets, rights, liabilities and obligations.—(1) All property and assets situated in, or
used for, or in connection with the administration of, the Naga Hills-Tuensang Area and vested in the
Union immediately before the appointed day (other than any property or assets so vested for purposes of
the Union) shall, as from that day, vest in the State of Nagaland:
Provided that the cash balances in the treasuries in the Naga Hills-Tuensang Area immediately before
the appointed day shall, as from that day, vest in the State of Nagaland.
(2) All rights, liabilities and obligations of the Central Government, whether arising out of any
contract or otherwise, which are, immediately before the appointed day, the rights, liabilities and
obligations of the Central Government arising out of or in connection with the administration of the Naga
Hills-Tuensang Area shall, as from that day, be the rights, liabilities and obligations of the Government of
the State of Nagaland.
25. Arrears of taxes.—The right to recover arrears of any tax or duty (being a tax or duty
enumerated in the State List in the Seventh Schedule to the Constitution) which have fallen due in the
Naga Hills-Tuensang Area shall pass to the State of Nagaland.