Lawgist33Powers of taxation
Notwithstanding anything to the contrary contained in any other law for the time being in force, a District Council shall have the power to levy all or any of the following taxes within the autonomous district for which the Council is constituted, that is to say—
(a) taxes on professions, trades, callings and employments;
(b) taxes on animals, vehicles (other than mechanically propelled vehicles) and boats;
(c) taxes on entry of goods into a market for sale there in and tolls on passengers and goods carried in ferries;
(d) taxes for the maintenance of schools, dispensaries or roads; and
(e) any other tax falling under List II of the Seventh Schedule to the Constitution which the Legislature of the Union territory of Manipur may, by law, empower the District Council to levy.
Download our fully-offline, High speed android app.- Click here
- 33 Powers of taxation
- 34 Levy of fees
- 35 Procedure for imposing taxes
- 36 Abolition or reduction of taxes
- 37 Recovery of taxes and fees
- 38 Assessment and collection of taxes and fees
- 39 Appeals
- 40 Instalments of taxes and fees
- 41 Power to exempt from taxation
- 42 Recoveries of moneys claimable by the Council
- 43 Council Fund
- 44 Property vested in District Council
- 45 Budget
