(8) The best known practices in the sustainable utilization and
management of natural resources shall be adopted by the
State.
(9) This Constitution sets out the various types of income,
revenue, taxes and other sources of wealth to which the
respective levels of government are entitled.
(10) All taxes and duties set out in this Constitution shall be
regulated by law to ensure coordination, fairness, equity,
transparency and to avoid excessive tax burden on the
citizens, private sector and investors.
(11) No level of government shall withhold any allocation or
financial transfers due to any other level of government. In
case of dispute, any level of government, after attempting
amicable solution, may initiate proceedings in the
Constitutional Court and before Southern Sudan Supreme
Court in the case of governments in Southern Sudan.,\\
CHAPTER II
LAND RESOURCES
Land Regulation
186 (1) The regulation of land tenure, usage and exercise of rights
thereon shall be a concurrent competence, exercised at the
appropriate level of government.
(2) Rights in land owned by the Government of the Sudan shall
be exercised through the appropriate or designated level of
Government.
(3) All levels of government shall institute a process to
progressively develop and amend the relevant laws to
incorporate customary laws, practices, local heritage and
international trends and practices.
National Land Commission
187 (1) Without prejudice to the jurisdiction of the courts, there
shall be established a National Land Commission that shall
have the following functions:
(a) arbitrate between willing contending parties on claims
over land,
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