(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, 76