LawgistThe Manipur (Hill Areas) District Councils Act
38Assessment and collection of taxes and fees
A District council may, by notification in the Official Gazette, determine the person by whom any tax or fee shall be assessed and collected and make rules for the assessment and collection of such tax or fee and direct in what manner persons employed in the assessment or collection shall be remunerated.
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FINANCE OF DISTRICT COUNCILS AND VESTING OF PROPERTY
- 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
