The Manipur Municipalities Act, 1994
Administered Ministry: Ministry of Home Affairs / Department of States
Section
Section 61 Disqualification from voting.
No Councillor of a Nagar Panchayat or of a Council or no member of a committee shall vote or take part in the discussion of any question at a meeting of the Nagar Panchayat or of a Council or committee if the question is one in which he has direct or indirect pecuniary interest.
Section 62 Municipal property and vesting thereof.
(1) All property within the municipality, other than private property or property maintained by the Government or other local authority, shall vest in the Nagar Panchayat or the Council, as the case may be, and shall, with all other property of whatever nature and kind which may become vested in the Nagar Panchayat or the Council, as the case may be, be under its direction, management and control, unless the State Government otherwise directs by notification, namely:--
(a) all public roads including the soil, the pavements, stones and other materials thereof, and all drains, bridges, trees, erections, materials, implements and other things provided for such roads;
(b) all public streams, channels, water courses, springs, tanks, reservoirs, cisterns, wells, aqueducts, conduits, tunnels, pipes, pumps and other water-works, whether made, laid or created at the cost of the Nagar Panchayat or of the Council or otherwise and all bridges, buildings, engines, works, materials and things connected therewith or appertaining thereto and also any adjacent land, not being private property, appertaining to any public tanks:
Provided that water-pipes and water-works connected therewith or appertaining thereto which with the consent of the Nagar Panchayat or of the Council are laid or set up in any street by the owners of any mill, factory, workshop or the like primarily for the use of their employees shall not be deemed to be public water-works by reason of their use by the public;
(c) all public sewers and drains, and all works, materials and things appertaining thereto and other conservancy works;
(d) all sewage, rubbish and offensive matter collected by the Nagar Panchayat or by the Council from roads, latrines, sewers, cesspools and other places;
(e) all public lamps, lamp-posts and apparatus connected there with or appertaining thereto, and all public gates, markets, slaughter houses and public buildings of every description which have been constructed or are maintained out of the municipal fund; and
(f) all land or other property transferred to the Nagar Panchayat or Council, as the case may be, by the Government or acquired by the Nagar Panchayat or Council, as the case may be, by gift, purchase or otherwise for local public purposes.
(2) The State Government may, by notification direct that any property which has vested in the Nagar Panchayat or the Council, as the case may be, shall cease to be so vested, and the State Government may pass such orders as it may deem fit regarding the disposal and management of such property.
(3) The State Government may resume any immovable property transferred to the Nagar Panchayat or the Council, as the case may be, by itself or any other local authority for a public purpose on payment of the amount paid by the Nagar Panchayat or by the Council, as the case may be, for such transfer and the market value at the date of resumption of any building or works subsequently created or executed thereon by the Nagar Panchayat or by the Council, as the case may be:
Provided that compensation need not be paid for buildings or works constructed or created in contravention of the terms of the transfer.
(a) all public roads including the soil, the pavements, stones and other materials thereof, and all drains, bridges, trees, erections, materials, implements and other things provided for such roads;
(b) all public streams, channels, water courses, springs, tanks, reservoirs, cisterns, wells, aqueducts, conduits, tunnels, pipes, pumps and other water-works, whether made, laid or created at the cost of the Nagar Panchayat or of the Council or otherwise and all bridges, buildings, engines, works, materials and things connected therewith or appertaining thereto and also any adjacent land, not being private property, appertaining to any public tanks:
Provided that water-pipes and water-works connected therewith or appertaining thereto which with the consent of the Nagar Panchayat or of the Council are laid or set up in any street by the owners of any mill, factory, workshop or the like primarily for the use of their employees shall not be deemed to be public water-works by reason of their use by the public;
(c) all public sewers and drains, and all works, materials and things appertaining thereto and other conservancy works;
(d) all sewage, rubbish and offensive matter collected by the Nagar Panchayat or by the Council from roads, latrines, sewers, cesspools and other places;
(e) all public lamps, lamp-posts and apparatus connected there with or appertaining thereto, and all public gates, markets, slaughter houses and public buildings of every description which have been constructed or are maintained out of the municipal fund; and
(f) all land or other property transferred to the Nagar Panchayat or Council, as the case may be, by the Government or acquired by the Nagar Panchayat or Council, as the case may be, by gift, purchase or otherwise for local public purposes.
(2) The State Government may, by notification direct that any property which has vested in the Nagar Panchayat or the Council, as the case may be, shall cease to be so vested, and the State Government may pass such orders as it may deem fit regarding the disposal and management of such property.
(3) The State Government may resume any immovable property transferred to the Nagar Panchayat or the Council, as the case may be, by itself or any other local authority for a public purpose on payment of the amount paid by the Nagar Panchayat or by the Council, as the case may be, for such transfer and the market value at the date of resumption of any building or works subsequently created or executed thereon by the Nagar Panchayat or by the Council, as the case may be:
Provided that compensation need not be paid for buildings or works constructed or created in contravention of the terms of the transfer.
Section 63 Transfer of municipal property.
Notwithstanding anything contained in section 6 or 13, no Nagar Panchayat or the Council, as the case may be, shall transfer any immovable property except in pursuance of a resolution passed at a meeting thereof by a majority of not less than two-third of its members and except when it is not required for local public purposes:
Provided that in the case of property which has been transferred to it by the State Government the transfer under this section shall be subject to the previous sanction of the State Government:
Provided further that nothing in this section shall apply to leases of immovable property for a term not exceeding two years in total.
Provided that in the case of property which has been transferred to it by the State Government the transfer under this section shall be subject to the previous sanction of the State Government:
Provided further that nothing in this section shall apply to leases of immovable property for a term not exceeding two years in total.
Section 64 Execution of contracts.
(1) The Nagar Panchayat or the Council, as the case may be, may enter into any contract necessary for the purposes of this Act.
(2) Every contract made by or on behalf of the Nagar Panchayat or the Council, as the case may be, in respect of any sum exceeding ten thousand rupees shall be sanctioned by the Nagar Panchayat or the Council, as the case may be, at a meeting and shall be in writing and shall be signed by at least two Councillors one of whom shall be the Chairperson or the Vice-Chairperson and in absence of both the Executive Officer. Every such contract shall be sealed with common seal of the Nagar Panchayat or the Council, as the case may be.
(3) Any contract made in contravention of sub-section (2) shall not be binding on the Nagar Panchayat or the Council, as the case may be.
(2) Every contract made by or on behalf of the Nagar Panchayat or the Council, as the case may be, in respect of any sum exceeding ten thousand rupees shall be sanctioned by the Nagar Panchayat or the Council, as the case may be, at a meeting and shall be in writing and shall be signed by at least two Councillors one of whom shall be the Chairperson or the Vice-Chairperson and in absence of both the Executive Officer. Every such contract shall be sealed with common seal of the Nagar Panchayat or the Council, as the case may be.
(3) Any contract made in contravention of sub-section (2) shall not be binding on the Nagar Panchayat or the Council, as the case may be.
Section 65 Transfer of private roads, etc., to Nagar Panchayat or Council.
(1) The Nagar Panchayat or the Council at a meeting may agree with the person in whom the properly in any road, bridge, tank, ghat, well, channel, or drain, vests to take over the property therein or the control thereof, and after such agreement may declare by notice in writing put up thereon or near thereto that such roads, bridge, tank, ghat, well, channel or drain has been transferred to the Nagar Panchayat or the Council, as the case may be.
(2) On completion of the transfer, the property shall vest in the Nagar Panchayat or the Council, as the case may be, and shall thenceforth be repaired and maintained out of the municipal fund.
(2) On completion of the transfer, the property shall vest in the Nagar Panchayat or the Council, as the case may be, and shall thenceforth be repaired and maintained out of the municipal fund.
Section 66 Acquisition of land.
When any land, whether within or without the limits of a municipality is required for the purposes of this Act, the State Government may, at the request of the Nagar Panchayat or the Council, proceed to acquire it under the provisions of the Land Acquisition Act, 1894 (1 of 1894), and on payment by the Nagar Panchayat or the Council, as the case may be, of the compensation awarded under that Act and of any other charges incurred in acquiring the land, the land shall vest in the Nagar Panchayat or the Council, as the case may be.
Section 67 Formation and custody for municipal fund.
(1) There shall be formed for each Nagar Panchayat and for each Council a municipal fund to be called the "Municipal Fund" and it shall be held by the Nagar Panchayat or by the Council, as the case may be, for the purposes of this Act and subject to the provisions thereof.
(2) The Municipal Fund shall vest in the Nagar Panchayat or the Council, as the case may be.
(2) The Municipal Fund shall vest in the Nagar Panchayat or the Council, as the case may be.
Section 68 Credit of moneys to the municipal fund.
(1) There shall be credited to the municipal fund:--
(a) all sums received by or on behalf of the Nagar Panchayat or the Council under the provisions of this Act or of any other law for the time being in force or under any contract;
(b) the balance, if any, standing at the credit of the Nagar Panchayat or the Council at the commencement of this Act;
(c) all proceeds of the disposal of property by, or on behalf of, the Nagar Panchayat or the Council;
(d) all rents accruing from any property of the Nagar Panchayat or the Council;
(e) all moneys raised by any tax levied for the purposes of this Act;
(f) all fees payable and levied under this Act;
(g) all moneys received by the Nagar Panchayat or by the Council by way of compensation or for compounding offences under the provisions of this Act;
(h) all moneys received by, or on behalf of, the Nagar Panchayat or the Council from the State Government or private individuals by way of grants, contribution, gift or deposits; and
(i) all interest and profit, arising from any investment of, or from any transaction in connection with, any money belonging to the Nagar Panchayat or the Council.
(2) Nothing in this section or in this Act shall affect any obligation of a Nagar Panchayat or of a Council arising from a trust legally imposed upon or accepted by the Nagar Panchayat or by the Council, as the case may be.
(a) all sums received by or on behalf of the Nagar Panchayat or the Council under the provisions of this Act or of any other law for the time being in force or under any contract;
(b) the balance, if any, standing at the credit of the Nagar Panchayat or the Council at the commencement of this Act;
(c) all proceeds of the disposal of property by, or on behalf of, the Nagar Panchayat or the Council;
(d) all rents accruing from any property of the Nagar Panchayat or the Council;
(e) all moneys raised by any tax levied for the purposes of this Act;
(f) all fees payable and levied under this Act;
(g) all moneys received by the Nagar Panchayat or by the Council by way of compensation or for compounding offences under the provisions of this Act;
(h) all moneys received by, or on behalf of, the Nagar Panchayat or the Council from the State Government or private individuals by way of grants, contribution, gift or deposits; and
(i) all interest and profit, arising from any investment of, or from any transaction in connection with, any money belonging to the Nagar Panchayat or the Council.
(2) Nothing in this section or in this Act shall affect any obligation of a Nagar Panchayat or of a Council arising from a trust legally imposed upon or accepted by the Nagar Panchayat or by the Council, as the case may be.
Section 69 Powers of the Nagar Panchayat or of the Council to borrow money.
(1) A Nagar Panchayat or a Council may, with the previous sanction of the State Government and subject to such conditions as may be prescribed as to security, the rate of interest and the repayment of principal and interest, borrow either from the State Government or any financial institution, any sum of money required or empowered to undertake under the provisions of this Act.
(2) Nothing contained in sub-section (1) or the rules made thereunder shall apply to grants or loans or advance made to a Nagar Panchayat or to a Council by any department, office or authority of the State Government or by any local authority or by any other institution towards, and for the purpose of, the implementation, achievement and accomplishment of community development schemes and a Nagar Panchayat or a Council may accept any such grant or loan which shall be regulated and governed by the terms on which, and the conditions subject to which, the same is made or advanced.
(2) Nothing contained in sub-section (1) or the rules made thereunder shall apply to grants or loans or advance made to a Nagar Panchayat or to a Council by any department, office or authority of the State Government or by any local authority or by any other institution towards, and for the purpose of, the implementation, achievement and accomplishment of community development schemes and a Nagar Panchayat or a Council may accept any such grant or loan which shall be regulated and governed by the terms on which, and the conditions subject to which, the same is made or advanced.
Section 70 Application of municipal property and fund.
(1) All property vested in a Nagar Panchayat or in a Council under this Act, all funds received by it in accordance with the provisions of this Act and all sums accruing to under the provisions of any law for the time being in force shall, subject to the provisions of this Act, be applied for the purposes of this Act, within the limits of the municipality.
(2) Notwithstanding anything contained in sub-section (1), it shall be lawful for a Nagar Panchayat or a Council, as the case may be, subject to rules made under this Act:--
(a) to incur expenditure beyond the municipal limits on the acquisition of land, or on the construction, maintenance or repair of works, for the purpose of obtaining supply of water required for inhabitants of the municipality or on establishing slaughter houses or places for the disposal of night-soil or sewage or carcasses of animals or for drainage works, or for the purpose of providing mechanically propelled transport facilities for the conveyance of the public or for the purpose of setting up dairies or farms for the supply, distribution and procuring of milk-products for the benefit of the inhabitants of the municipality or for any other purpose calculated to promote the health, safety or convenience of the inhabitants of the municipality; or
(b) to take a contribution towards expenditure incurred by any other local authority or out of any public fund for measures affecting the health, safety or convenience of public calculated to benefit the residents within the limits of the contributing municipality; or
(c) to create scholarship tenable outside the limits of municipality; or
(d) to utilise the municipal fire brigade and other mechanical appliance beyond the municipal limits; or
(e) to make with the previous sanction of the State Government any other kind of contribution as may be deemed necessary by the Nagar Panchayat or the Council:
Provided that nothing in this section or in any other provision of this Act shall be deemed to make it unlawful for a Nagar Panchayat or a Council, when it has constructed works beyond the limits of the municipality for the supply of water or electrical energy or for drainage as aforesaid--
(a) to supply or extend to or for the benefit of any person or building or lands in any place whether such place is not within the limits of the said municipality, any quantity of water or electrical energy not required for the purpose of this Act within the said municipality or the advantages afforded by the system of drainage works, on such terms and conditions with regard to payment and to the continuance or such supply advantages as shall be settled by agreement between the Nagar Panchayat or the Council, as the case may be, and such persons or the occupier or owner of such buildings or land; or
(b) to incur any expenditure on such terms with regard to payment as may be settled as aforesaid for the construction, maintenance, repair or charge of any connection pipe or any electric supply lines or other works necessary for the purposes of such supply or for the extension of such supply or for the extension of such advantages.
(2) Notwithstanding anything contained in sub-section (1), it shall be lawful for a Nagar Panchayat or a Council, as the case may be, subject to rules made under this Act:--
(a) to incur expenditure beyond the municipal limits on the acquisition of land, or on the construction, maintenance or repair of works, for the purpose of obtaining supply of water required for inhabitants of the municipality or on establishing slaughter houses or places for the disposal of night-soil or sewage or carcasses of animals or for drainage works, or for the purpose of providing mechanically propelled transport facilities for the conveyance of the public or for the purpose of setting up dairies or farms for the supply, distribution and procuring of milk-products for the benefit of the inhabitants of the municipality or for any other purpose calculated to promote the health, safety or convenience of the inhabitants of the municipality; or
(b) to take a contribution towards expenditure incurred by any other local authority or out of any public fund for measures affecting the health, safety or convenience of public calculated to benefit the residents within the limits of the contributing municipality; or
(c) to create scholarship tenable outside the limits of municipality; or
(d) to utilise the municipal fire brigade and other mechanical appliance beyond the municipal limits; or
(e) to make with the previous sanction of the State Government any other kind of contribution as may be deemed necessary by the Nagar Panchayat or the Council:
Provided that nothing in this section or in any other provision of this Act shall be deemed to make it unlawful for a Nagar Panchayat or a Council, when it has constructed works beyond the limits of the municipality for the supply of water or electrical energy or for drainage as aforesaid--
(a) to supply or extend to or for the benefit of any person or building or lands in any place whether such place is not within the limits of the said municipality, any quantity of water or electrical energy not required for the purpose of this Act within the said municipality or the advantages afforded by the system of drainage works, on such terms and conditions with regard to payment and to the continuance or such supply advantages as shall be settled by agreement between the Nagar Panchayat or the Council, as the case may be, and such persons or the occupier or owner of such buildings or land; or
(b) to incur any expenditure on such terms with regard to payment as may be settled as aforesaid for the construction, maintenance, repair or charge of any connection pipe or any electric supply lines or other works necessary for the purposes of such supply or for the extension of such supply or for the extension of such advantages.
Section 71 Budget.
(1) A Nagar Panchayat or a Council at a meeting specially convened for the purpose, two months before the close of the financial year, shall prepare in such form and manner as may be prescribed, a budget showing inter alia the probable receipts and expenditure during the ensuing year and after such revision as may appear requisite it shall pass the budget and such budget shall be submitted to the Director for obtaining approval of the State Government:
Provided that if the approval is not intimated within one month from the date of the receipt of the budget by the State Government or the receipt of such other information as is called for by the State Government, it shall be taken that the budget is approved.
(2) The Nagar Panchayat or the Council may, from time to time, revise any estimates of expenditure with the view of providing for any modification which it may deem advisable to make in the appropriation of the amount at its disposal and such revised budget shall be passed in the manner provided in sub-section (1).
(3) When the budget has been passed, the Nagar Panchayat or the Council shall not incur any expenditure under any of the heads of the budget in excess of the amount sanctioned under that head without making a provision for such excess by a revision of the budget in the manner specified in sub-section (2).
Provided that if the approval is not intimated within one month from the date of the receipt of the budget by the State Government or the receipt of such other information as is called for by the State Government, it shall be taken that the budget is approved.
(2) The Nagar Panchayat or the Council may, from time to time, revise any estimates of expenditure with the view of providing for any modification which it may deem advisable to make in the appropriation of the amount at its disposal and such revised budget shall be passed in the manner provided in sub-section (1).
(3) When the budget has been passed, the Nagar Panchayat or the Council shall not incur any expenditure under any of the heads of the budget in excess of the amount sanctioned under that head without making a provision for such excess by a revision of the budget in the manner specified in sub-section (2).
Section 72 Accounts and audit.
(1) Every municipality shall maintain such accounts for every financial year in such forms as may be prescribed and submit such statement to the Deputy Commissioner, the Director and the State Government and such accounts shall be audited by the Director, Local Fund Audit and Accounts of the Government of Manipur in such manner as may be prescribed.
(2) The municipality shall comply with such directions as the State Government may deem fit to issue after going through the audit report respecting it.
(3) The municipality shall pay out of the municipal fund such sum as may be determined by the State Government by way of charges for such audit.
(2) The municipality shall comply with such directions as the State Government may deem fit to issue after going through the audit report respecting it.
(3) The municipality shall pay out of the municipal fund such sum as may be determined by the State Government by way of charges for such audit.
Section 73 Finance Commission for municipalities.
(1) The State Finance Commission constituted under section 97 of the Manipur Panchayati Raj Act, 1994 (26 of 1994), shall also review the financial position of the municipalities and make recommendations to the Governor as to--
(a) the principles which should govern--
(i) the distribution between the State and the municipalities of the net proceeds of the taxes, duties, tolls and fees leviable by the State, which may be divided between them under this Act and the allocation between the municipalities at all levels of their respective shares of such proceeds;
(ii) the determination of the taxes, duties, tolls and fees which may be assigned to, or appropriated by, the municipalities;
(iii) the grant-in-aid to the municipalities from the Consolidated Fund of the State;
(b) the measures needed to improve the financial position of the municipalities;
(c) any other matter referred to the Finance Commission by the Governor in the interests of sound finance of the municipalities.
(2) The Governor shall cause every recommendation made by the Commission under this section together with an explanatory memorandum as to the action taken thereon to be laid before the Legislature of the State.
(a) the principles which should govern--
(i) the distribution between the State and the municipalities of the net proceeds of the taxes, duties, tolls and fees leviable by the State, which may be divided between them under this Act and the allocation between the municipalities at all levels of their respective shares of such proceeds;
(ii) the determination of the taxes, duties, tolls and fees which may be assigned to, or appropriated by, the municipalities;
(iii) the grant-in-aid to the municipalities from the Consolidated Fund of the State;
(b) the measures needed to improve the financial position of the municipalities;
(c) any other matter referred to the Finance Commission by the Governor in the interests of sound finance of the municipalities.
(2) The Governor shall cause every recommendation made by the Commission under this section together with an explanatory memorandum as to the action taken thereon to be laid before the Legislature of the State.
Section 74 Power to impose taxes by and the funds of the municipalities.
The State Government may, from time to time, by notification in the Official Gazette--
(a) authorize a municipality to levy, collect and appropriate such taxes, duties, tolls and fees in accordance with such procedure and subject to such limits to be prescribed by it;
(b) assign to a municipality such taxes, duties, tolls and fees levied and collected by the State Government for such purposes and subject to such conditions and limits to be prescribed by it;
(c) provide for making such grant-in-aid to the municipalities from the Consolidated Fund of the State.
(a) authorize a municipality to levy, collect and appropriate such taxes, duties, tolls and fees in accordance with such procedure and subject to such limits to be prescribed by it;
(b) assign to a municipality such taxes, duties, tolls and fees levied and collected by the State Government for such purposes and subject to such conditions and limits to be prescribed by it;
(c) provide for making such grant-in-aid to the municipalities from the Consolidated Fund of the State.
Section 75 Taxes which may be imposed.
(1) Subject to the provisions of this Chapter and with the previous approval of the State Government, municipality may, from time to time, impose in the whole or in any part of the municipality any of the following taxes and tolls, namely:--
(a) a tax on holding situated within the municipality assessed on their annual value, payable by the owner of the building or land or both;
(b) a tax on all or any of the vehicles, other than covered by the Motor Vehicles Act, 1988 (59 of 1988), or animals used for riding, driving, draught or burden and used within the limits of the municipality whether they are actually kept within or outside the said limits;
(c) an octroi on goods brought within the limits of the municipality for sale, consumption or use within such limits;
(d) a latrine-tax payable by the owners or occupiers for collections, removal and disposal of excrement or offensive matter from latrines, privies, urinals, cess-pools or compounds by the municipality, within the limits of the municipality;
(e) a scavenging-tax;
(f) lighting-tax where the lighting arrangement is made by the municipality;
(g) a drainage tax where a system of drainage has been introduced by the municipality;
(h) a tax on deeds of transfer of immovable property situated within the limits of the municipality;
(i) a tax on advertisements made within the limits of the municipality other than non-commercial undertaking advertisements published in newspapers;
(j) a water-tax where water is supplied by the municipality;
(k) market fees on person exposing goods for sale in any market or any place belonging to or under the control of the State Government or of the municipality;
(l) a betterment charge on properties the value of which may be increased as a result of town planning scheme implemented by the municipality; and
(m) any other tax, toll, rate, charge or fee.
(2) With the previous sanction of the State Government a municipality may, from time to time, charge a fee in respect of the issue and renewal of any licence which may be granted by the municipality under this Act and in respect of which no fee is leviable under sub-section (1).
(3) Subject to the provisions of any law that may be made by Parliament, any tax or fee which immediately before the commencement of this Act, was being lawfully levied under the Manipur Municipalities Act, 1976 (Manipur Act 26 of 1976) notwithstanding that such tax or fee is not specified in sub-section (1) shall continue to be levied by the Nagar Panchayat or, as the case may be, by the Council.
(4) The State Government may from time to time direct the municipality to impose any tax or to modify the rate of any tax already imposed.
(5) On default of the municipality to comply with the decision under sub-section (4) within three months from the receipt of the direction the municipality may be required to furnish reason as to why the tax should not be imposed or modified, as the case may be.
(a) a tax on holding situated within the municipality assessed on their annual value, payable by the owner of the building or land or both;
(b) a tax on all or any of the vehicles, other than covered by the Motor Vehicles Act, 1988 (59 of 1988), or animals used for riding, driving, draught or burden and used within the limits of the municipality whether they are actually kept within or outside the said limits;
(c) an octroi on goods brought within the limits of the municipality for sale, consumption or use within such limits;
(d) a latrine-tax payable by the owners or occupiers for collections, removal and disposal of excrement or offensive matter from latrines, privies, urinals, cess-pools or compounds by the municipality, within the limits of the municipality;
(e) a scavenging-tax;
(f) lighting-tax where the lighting arrangement is made by the municipality;
(g) a drainage tax where a system of drainage has been introduced by the municipality;
(h) a tax on deeds of transfer of immovable property situated within the limits of the municipality;
(i) a tax on advertisements made within the limits of the municipality other than non-commercial undertaking advertisements published in newspapers;
(j) a water-tax where water is supplied by the municipality;
(k) market fees on person exposing goods for sale in any market or any place belonging to or under the control of the State Government or of the municipality;
(l) a betterment charge on properties the value of which may be increased as a result of town planning scheme implemented by the municipality; and
(m) any other tax, toll, rate, charge or fee.
(2) With the previous sanction of the State Government a municipality may, from time to time, charge a fee in respect of the issue and renewal of any licence which may be granted by the municipality under this Act and in respect of which no fee is leviable under sub-section (1).
(3) Subject to the provisions of any law that may be made by Parliament, any tax or fee which immediately before the commencement of this Act, was being lawfully levied under the Manipur Municipalities Act, 1976 (Manipur Act 26 of 1976) notwithstanding that such tax or fee is not specified in sub-section (1) shall continue to be levied by the Nagar Panchayat or, as the case may be, by the Council.
(4) The State Government may from time to time direct the municipality to impose any tax or to modify the rate of any tax already imposed.
(5) On default of the municipality to comply with the decision under sub-section (4) within three months from the receipt of the direction the municipality may be required to furnish reason as to why the tax should not be imposed or modified, as the case may be.
Section 76 Tax on Government holdings.
Notwithstanding any provisions to the contrary all municipal taxes including services charges except under clause (a) of sub-section (1) of section 75 in respect of Government holdings shall be payable to municipality by the Government Department which is in control and management of the holdings.
Section 77 Restriction regarding tax on holding.
The State Government shall have the power to exempt by an order published in the Official Gazette any class of building or holding from levying any tax under section 75 of this Act.
Section 78 Collection of taxes are subject to bye-law, etc.
All the taxes mentioned in section 75 shall be collected in the manner provided in the bye-laws.
Section 79 Nagar Panchayat or Council to determine the valuation of holding.
When it has been decided to impose any tax on the annual value of holdings, the assessor after making such enquiries as may be necessary, shall determine the valuation of all holdings within the municipality as hereinafter provided, and shall enter the same in a list called the valuation list, which shall be in the prescribed form:
Provided that valuation other than general valuation may be made by the municipality through such person as may be authorised by the municipality in this behalf.
Provided that valuation other than general valuation may be made by the municipality through such person as may be authorised by the municipality in this behalf.
Section 80 Returns required for ascertaining annual value.
The assessor, in order to prepare the valuation list, may whenever he thinks fit, by notice require the owners or occupiers of all holdings to furnish him, within fifteen days with returns of the rent or annual value thereof and a description of the holdings in such detail as the municipality may direct; and the assessor, at any time between sunrise and sunset may enter, inspect and measure any such holdings:
Provided that at least forty-eight hours, previous notice of the intention to enter, inspect and measure any holding shall be given to the owner or occupier thereof, unless he waives his right to such notice.
Provided that at least forty-eight hours, previous notice of the intention to enter, inspect and measure any holding shall be given to the owner or occupier thereof, unless he waives his right to such notice.