LawgistThe Manipur Municipalities Act
81Penalty for default in furnishing return and for obstruction of assessor
(1) Whoever refuses or fails to furnish any such return for the period of fifteen days from the day on which he has been required to do so, or knowingly furnishes a false or incorrect return or description shall be punishable with fine not exceeding five hundred rupees and with further fine not exceeding fifty rupees for each day during which he omits to furnish a true and correct return.
(2) Whoever obstructs, hinders or prevents the assessor appointed by the municipality from entering or inspection or measuring any such holding shall be punishable with fine not exceeding two thousand rupees.
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MUNICIPAL TAXATION
- 74 Power to impose taxes by and the funds of the municipalities
- 75 Taxes which may be imposed
- 76 Tax on Government holdings
- 77 Restriction regarding tax on holding
- 78 Collection of taxes are subject to bye-law, etc
- 79 Nagar Panchayat or Council to determine the valuation of holding
- 80 Returns required for ascertaining annual value
- 81 Penalty for default in furnishing return and for obstruction of assessor
- 82 Determination of annual value of holdings
- 83 Determination of rate of tax on holding
- 84 Preparation of assessment register
- 85 Powers to assess consolidated tax for building and land on which it stands
- 86 Reduction of valuation, revision of valuation and assessment and revision of valuation list and assessment register
- 87 Notice to be given to Chairperson of transfers of title of persons liable of payment of tax
- 88 Revisions of valuation list
- 89 Appointment of assessor and power of State Government to direct the appointment of assessor
- 90 Revision of assessment register
- 91 Effect of revision of assessment register
- 92 Exemptions and remission
- 93 Power of assessor
- 94 Publication of notice of assessment
- 95 Application for review
- 96 Procedure for review
- 97 Limitation of time for application for review
- 98 Assessment to be questioned only under Act
- 99 Tax not invalid for want of form
- 100 Procedure for imposing taxes, recovery of claims, etc
