Principles of Taxation

Nakedly speaking: Had it been in the Head hunting days, no one Tribe would have dominated the other and all Villages of every Tribe in Nagaland would have been living in the Purest form of Democracy in mutual Peace from mutual fear of each other. There would have been no headache of Woman Reservation in the land of the Naga then! On the question payment of Tax; like all civilized People, wild head hunting Nagas also hate Payment of Tax. There was no Custom of Taxation among the Naga before the British Administration. And Womenfolk beat their Steatopigia with their hands to show their utter contempt to the Tax Collectors gone to the Village to collect house Tax of the British Colonial Power. The every Naga builds his own House with the timber and Building materials brought from his own Tree Stand. His Villagers helped him carry the heaviest Timber, the Rige Piece and his neighbors helped him carry the heavier Posts; otherwise he built his own House. That is why the Naga hated payment of Tax but understood the payment of Fireplaces Tax the British collected on the basis of number of Fireplaces even when more than one family shared the same kitchen and tried to fool the Administration. The British administration collected Tax because they rendered their Service of Protecting the Citizens from Headhunting, giving health Services against diseases, provided School Education and administered Justice to every against injustices from any Source. One of the greatest Principles of Democracy is: No Service; No Taxation! Jesus asked Peter: “From whom do the kings of the earth collect duty and taxes –from their own sons or from others?” Peter answered: “from others”. The Roman Colonial Cities like Philippi, Caesarea and Caesarea Philip in the Roman Empire of Israel in the days of Jesus, were exempted from payment of the Roman Tax and citizens of Rome like Paul were exempted fro summary punishment unless given a chance to speak in their defense. In the Federal Government of the Naga National Council, every Ten Families of a Clan supported for the upkeep of One Nominee of the Clan in the Government. This is perfectly rational and reasonable and representative of the People. The NNC still operates the System and so the People have no complain of the common System of cooperation. The NNC did this in its own Territory and each Clan, Each Khel and each Village supported itself in the common endeavor. The IM claims the Power to collect Tax from the every Citizens of Nagaland State claiming they have the mandate of the People. I am just a layman, not a legal Expert but principally; having the Mandate of the People and having the Power of the Law to Tax are different. Mandated people must pass a law or a System in the National Parliament or in the legislative Assembly, a Law or a System empowering the kinds of People the Power to Tax. Principally, it is only the Parliament, and the Legislative Assembly, in conformity with the Constitutional Provision, can make a Law empowering certain Grades or Echelons of Officers, the Power to Tax and there are various kinds of Taxes: Income Tax, Value Added Tax, Sales Tax, Customs Tax, Vehicle Tax, Land Tax, Import Tax, Export Tax, House Tax, and countless other Taxes, even amusement Tax, that a legitimate Government can collect. Taxation is a very serious matter even for a qualified Lawyer, but the cardinal Principle of Taxation is: No Service; No Taxation! No Representation: No Taxation. Even mandated Government must collect Tax through a System, not by negotiation in the Market. Do the IM considers the Citizens of Nagaland as “Others” that they collect Tax from Nagaland? The IM has not the Mandate of the People. Compulsory or paid Consultative Meeting in which the Hearers are only Lectured, is not a System of gaining Mandate of a People, particularly when the Fund is obtained with an unlicensed Firearms.

Thepfulhouvi Solo, IFS Retd (Rr-68) Principal Secretary, Retd. angami_t@yahoo.co.in