LawgistThe Manipur Municipalities Act
99Tax not invalid for want of form
No assessment of tax on property and no charge or demand of any tax made under authority of this Act shall be invalid for error, defect in form, and it shall be enough in any valuation or assessment for purpose if the property so valued or assessed is so described as to be generally known and it shall not be necessary to name the owner or occupier thereof.
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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
